EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON PROFITABILITY OF QUOTED BREWERY FIRMS IN NIGERIA. EVIDENCE FROM GUINNESS, NIGERIA, PLC

OTOZI, AMELIA OMAKAREE (2026) EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON PROFITABILITY OF QUOTED BREWERY FIRMS IN NIGERIA. EVIDENCE FROM GUINNESS, NIGERIA, PLC. Other thesis, GODFREY OKOYE UNIVERSITY, ENUGU.

[img] Text
OTOZI OTOZI.pdf
Download (1MB)

Abstract

This study examines the effect of corporate social responsibility on the profitability of brewery firms in Nigeria: Specifically the study evaluates the effect of Staff Cost, Environmental Cost, and Corporate Donations on net profit margin. The study adopts an expost facto research design, and secondary data were obtained from the audited annual reports and financial statements of Guinness Nigeria PLC over the period 2015-2024. Regression technique was employed for data analysis. The results reveal that staff cost has a negative but insignificant effect on the net profit margin of brewery firms in Nigeria. The study further reveals that environmental cost has a negative but insignificant effect on net profit margin, while corporate donations have a positive but insignificant effect on net profit margin. Based on these findings, the study recommends that management should not regard corporate social responsibility merely as a short-term profitability strategy. Brewery firms should continue investing in effective staff welfare, environmental responsibility, and corporate donation programmes to ensure employee commitment, environmental sustainability, community goodwill, regulatory compliance, and improved corporate reputation, which may yield long-term operational benefits. Management should ensure that such CSR expenditures are properly planned and aligned with corporate objectives in order to enhance stakeholder trust, customer loyalty, and overall financial performance.

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Management and Social Sciences
Depositing User: CHIBUEZE EZE
Date Deposited: 03 Aug 2026 09:49
Last Modified: 03 Aug 2026 09:49
URI: http://eprints.gouni.edu.ng/id/eprint/6124

Actions (login required)

View Item View Item
GOUNI Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.