KIJHUS Volume. 1, Issue 3 (2020)

The research assessed the influence of corporate social responsibility on firm performance of manufacturing companies in Nigeria. The specific objective of the study was to examined the influence of corporate social responsibility on firm performance on manufacturing company in Nigeria. Data was extracted from the Annual financial report of a manufacturing company using both descriptive research method and correlation method while Vector Error Correction Model (VECM) were used to analyze the relationship which exist among the variables within the spanning year of 1994-2020. The result of the findings showed that there is correlation among the variable of interest which is a clear indication that corporate social responsibilities corporate social responsibilities has positive and significant impact on price earnings ratio, dividend yield and return on investment while corporate social responsibilities has negative and insignificant impact on earnings per share based on the analysis of this study of manufacturing firms in Nigeria. The research recommends that Management should create an enabling business environment where there is respect for sociocultural values and societal norms, equal chances and approach for all sexes, fairness and integrity in dealing with employees and customers, transparency and fairness to members of the public and employ a merit basis for granting contracts. A firm must show concern to the staff working conditions by practicing flexible working hours, equitable compensation, ensuring prompt promotion and internal advertisement, and striking a balance between work and family demands of employees.