Corporate Social Responsibility and Financial Performance of Selected Food and Beverage Companies in Nigeria

This study examines the effect of community involvement activities on financial performance food and beverage companies in Nigeria. The specific objectives are to determine relationship between corporate social responsibility return capital employed, earnings per share. made use quantitative research method. sample comprises seventeen (17) listed Nigerian Stock Exchange market. Quantitative Data analysis was analyzed using Stata. cоеfficiеnt determination, R squаrеd, mеаsurе put test significance regression model explaining practices reported аnnuаl reports performance. findings revealed has a positive but insignificant with employed also share Consequent this study, it recommended among others that should endeavor improve their disclosures especially ones relatively low levels disclosures.