Effects Of Corporate Social Responsibility Costs On The Financial Performance Manufacturing Firms In Nigeria (A Study Of Pz Cusson Nigeria Plc):- Nwauzo Maureen A

ABSTRACT ix I The main objective ofthis study is to determine the effects ofcorporate social responsibility costs on the financial performance manufacturingfirms in Nigeria using PZ Cusson Nigeria Pic, as a reference point. Ex-postfactor research design was adoptedfor the study. Datafor this work was sourced using secondary sources, Time series data were generatedfrom the PZ Cusson Nigeria Pic annual reportfrom 2009-2018. The data collectedwas analyzed using the simple regression model. The studyfound out that corporate social responsibility cost has a significant positive effect on turnover ofmanufacturingfirms in Nigeria and that ccorporate social responsibility cost has a significant positive effect on profit after tax ofmanufacturing firms in Nigeria. The study conclude that corporate social responsibility has positive effect on thefinancialperformance on ofmanufacturingfirms in Nigeria using PZNigeria PLC. Hence the needfor manufacturing companies to be more corporate socially responsible and therefore recommends that mmanufacturing firms in Nigeria should increase their corporate social responsibility cost so as to attract more sales andpatronage from their immediate and remote communities.