Corporate Social Responsibility Disclosures in Nigerian Commercial Banks

The objective of the study is to examined Corporate Social Responsibility Disclosure in quoted money deposit Banks in Nigeria. The research design used for this study is historical research design. The design was used so as to capture relevant information from annual financial statement of quoted companies. The population of the study consists of Twenty one (21) deposit money banks in Nigeria and a sample of eight commercial banks was randomly selected using convenient sampling technique. Data were analyzed using ordinary least squares regression. The findings of this research indicate an existence of negative relationship between firm complexity and environmental disclosed in the Nigerian banking sector. It also indicates the existence of positive relationship between earnings and CSR disclosure in the Nigerian banking sector and that bank size was negatively related to the extent of corporate social responsibility disclosure by Nigerian banks. The implication of these findings is that as bank increase its activities they should also be concern with the well-being of the environment which they operate. Finally, the study recommends that banks should focus on activities that will synchronize its corporate goals with the sustainability of the environment.