Impact Of Social Responsibility Cost On The Profitability Of An Organization (A Case Study Of Pz Nigeria Limited)

ABSTRACT

 The study investigated the impact of social responsibility cost on the profitability of an organization. The major objectives of the study are to determine the extent to which social responsibility cost affects profit after tax, to determine the extent to which social responsibility cost affects return on equity and to determine the extent to which social responsibility cost affects return on assets. To achieve the objectives of the study, longitudinal research design method was adopted. The researcher adopted secondary data in getting the required information. In testing the hypothesis Pearson's Product Moment Correlation (PPMC) was used. The findings in chapter four reviewed that social responsibility cost does not have significant impact on profit after tax, return on asset and return on equity. Researcher recommends that Organizations should ensure that expenditure on social responsibility cost reflect responsive social responsibility policy as dictated by international best-practice. Organization should ensure that expenditure on social responsibility are properly recorded in order to ascertain the effect of social responsibility cost on their performance.