The impact of CSR disclosure on the financial performance of the listed oil and gas firms in Nigeria, using the moderating effect of the board equity ownership

dc.contributor.advisorCsapóné Riskó, Tünde
dc.contributor.authorChondough, Stephanie Mbateman
dc.contributor.departmentIhrig Károly gazdálkodás- és szervezéstudományok doktori iskolahu
dc.contributor.submitterdepDebreceni Egyetem::Gazdaságtudományi Kar
dc.date.accessioned2023-10-19T15:10:35Z
dc.date.available2023-10-19T15:10:35Z
dc.date.created2023
dc.date.defended2023-11-02
dc.description.abstractThe concept of Corporate Social Responsibility (CSR) has received a great deal of interest in academic and corporate work. The growing challenges of the twenty-first century such as global warming, pollution, increased resource exploitation, product quality and safety, employee rights, and a healthy work environment have highlighted the importance of CSR. In a developing country like Nigeria, the challenges of achieving sustainable growth due to limited resources, inequality, the rising demands from an increasing population and a failed government that cannot meet its citizens' basic needs have further stressed the importance of CSR to the Nigerian economy. Additionally, there is no consensus in the existing literature on the relationship between CSR and financial performance. Studies have shown that the connection between CSR and financial performance is complex, rather than a direct relationship. This makes it necessary for further investigation. Therefore, this research examined the direct impact of CSR on corporate financial performance and the indirect moderating effect of board equity ownership in strengthening the relationship between CSR and the financial performance of Nigerian oil and gas firms. This research argues in support that organizations can benefit from voluntary disclosure of CSR rather than merely participating in CSR without adequately communicating such actions to stakeholders. It proposes that being socially responsible could increase corporate financial performance. The findings of this research have both theoretical and practical implications for researchers, regulators, policymakers, institutions, and corporate management. It broadens the literature on CSR and corporate financial performance and can aid various bodies in making strategic decisions.
dc.format.extent157
dc.identifier.urihttps://hdl.handle.net/2437/359917
dc.language.isoen
dc.subjectfinancial performance
dc.subjectCSR
dc.subject.disciplineGazdálkodás- és szervezéstudományokhu
dc.subject.sciencefieldTársadalomtudományokhu
dc.titleThe impact of CSR disclosure on the financial performance of the listed oil and gas firms in Nigeria, using the moderating effect of the board equity ownership
dc.title.translatedThe impact of CSR disclosure on the financial performance of the listed oil and gas firms in Nigeria, using the moderating effect of the board equity ownership
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