- Master (Thesis) - Includes references (43-56 p.) - An increasingly demanding society that has become sensitive to irresponsible business behaviours (i.e. behaviours hazardous to society and environment) has further fuelled the growing interest in corporate social responsibility (CSR) in academia and business globally. Nonetheless, with businesses all about profit maximisation and bottom lines, researchers and businesses are exploring a business case for CSR so it can evolve into a strategic decision instead of an afterthought or a regulatory wiggle room. In developing countries like Nigeria, consumer education is low and there is little or total absence of strong organised pressure groups. In spite of this, firms still undertake CSR activities albeit for varied reasons chief being regulatory compliance depending on industry requirements. The main objective of this study was to evaluate the impact of CSR expenditure on financial performance of mobile telecommunications industry in Nigeria using MTN Nigeria as a case study. Profit after tax (PAT), earnings per share (EPS) and net asset per share (NAPS) were used as indices. The study adopted the expo facto research design. Data for the study were obtained from financial and annual reports of MTN Nigeria and MTN Nigeria Foundation for a period of 11 years from 2011 to 2021. Regression analysis was subsequently carried out to determine the desired relationship using E-views 13. The results indicated there is an insignificant positive relationship between CSR spending and EPS. In contrast, there is a significant negative relationship between CSR expenditure and NAPS while an insignificant negative relationship exists with PAT at 0.05 significant level. - Text in English.
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