ABSTRACT

The study focused on the Corporate social responsibility cost and performance of Money Deposit of Nigeria. This has put business ethics in the spot light influencing companies to be good corporate citizens, respecting the law but also to create good social values and princ4les. The study made use of an ex-post facto research design and data collected. were analyzed using regression analysis. Out of a population of24 banks, First Bank was selected and source of data were the Annual Financial Report of First Bank, Journal, Magazine, Internet and Textbook and period of study is five years (2014-2018). The study revealed that the estimated coefficient of the regression parameter have a positive sign and thus conform to our a-priori expectation. The implication of this sign is that the dependent variables Return on Asset (ROA), Return on Equity (ROE) and Profit after Tax (PAT) are positively affected by Corporate Social Responsibility (CSR). The study also revealed that there is a very high relationship between Corporate Social Responsibility (CSR) and the various dependent variables that is Return on Asset (ROA), Return on Equity (ROE) and Profit after tax (PATS): Based on the findings, the study therefore conclude that deliberate actions taken to reduce the nuisance brought about by waste products generated by firms often brings about positive social responsibility rating, image and acceptability of the firm within its operating area.. It is recommended that Firms should ensure to put measures in place to reduce the nuisance of environmental pollution through abatement, as expenditures made on pollution abatement are normally off-set in the long run by the firms' enjoyment of a 'healthy and sustainable operating environments.