The Effect of Corporate Social Responsibility Disclosure Index on Firm Performance of Selected Sectoral Industries in Nigeria

Corporate Social Responsibility (CSR) initiatives are charitable events and methods for improving a company's image, satisfying key stakeholders, increasing financial performance. The issue of CSR on capital growth sustainability remains imperative this study. Therefore, study is set out to examine the effect corporate social responsibility disclosure index firm performance selected sectoral industries in Nigeria investigate market value Nigeria. This adopts multi-stage sampling approaches. A quantitative method was used which deductive technique adopted because research based existing theories findings from previous investigations. Descriptive statistics, correlation regression panel cross sectional analysis were purpose result showed that as variable has highest mean = 69.7608) with standard deviation 11.7713 indicates most sensitivity variable, while leverage (LEV) second 55.0760 182.3009 SIZE 16.9473 1.0996 also huge factor However, correlations statistics shows return asset (ROE) positive correction 0.4468 equity (ROA) at 5 percent level significant. TobinQ relationship ROA 0.5321 ROE 0.0842 significant respectively. negative −0.0948*, −0.0760 Tobin Q −0.0734 0.0589, 0.0826 0.2449. revealed firms yet significantly use promote their performances like what done by developed economies. part recommendation study, Nigerian advised pay more attention being responsible find ways can translate improved profit enhancement overall performances.