Corporate Social Responsibility Activities Disclosure by Commercial Banks In Nigeria

Abstract

This study investigates the various types of social responsibility activities information that were disclosed by  Nigerian commercial banks and the factors that determine the level of disclosure in their annual reports and accounts.  Descriptive data analysis results indicated that commercial banks in Nigeria disclosed more information on human resources and community involvement and very low information on environmental, product quality and consumer relation.  The outcome of multivariate analysis suggests that value of total assets have  positive relationship and statistically significant with the level of corporate social responsibility activities disclosure.  Although,  gross earnings and number of branches are positively and significantly related with Corporate Social Responsibility Disclosure (CSRD) level .

Keywords: corporate social responsibility, annual reports, banks.