Racial Heterogeneity and Corporate Social Responsibility Disclosure Evidence from Industrial Goods Manufacturing Firms in Nigeria

This study ascertained the effect of the size of the firm and age in moderating the relationship between racial heterogeneity and corporate social responsibility disclosure of listed industrial goods manufacturing firms in Nigeria. Ex post facto research design was employed. Secondary data were sourced and computed for the 38 sampled quoted manufacturing companies for the period 2010 2019. Pearsons correlation coefficient and ordinary least square statistics were used to test the hypothesis by means of Microsoft software STATA 13.0 version. The result revealed that there is no significant effect of racial heterogeneity on corporate social responsibility of quoted manufacturing firms in Nigeria. Based on this, there is the need to encourage more nationals in the boardroom as racial heterogeneity does not matter for corporate social responsibility, as a way, there should be more of local than foreign boardroom members in the board. Okerekeoti, Chinedu C | Okoye, Emma I "Racial Heterogeneity and Corporate Social Responsibility Disclosure: Evidence from Industrial Goods Manufacturing Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-4 , June 2021, URL: https://www.ijtsrd.compapers/ijtsrd43703.pdf Paper URL: https://www.ijtsrd.commanagement/strategic-management/43703/racial-heterogeneity-and-corporate-social-responsibility-disclosure-evidence-from-industrial-goods-manufacturing-firms-in-nigeria/okerekeoti-chinedu-c