DOI: 10.36347/sjebm.2018.v05i12.003

Pages: 1109-1115

This study examines the effect of the size of firms on the relationship between corporate social responsibility and the profitability of the oil and gas companies in Nigeria. The study used a cross sectional survey design to carry out the research. The population of the study was all the oil and gas companies in Nigeria. Data collected were analysed through the Simple Regression Analysis and Partial Correlation. Results of the study revealed that the size of a firm greatly affects the profitability of the firm in terms of CSR. Hence, from the findings of this work the research concludes that there is a strong positive relationship between CSRA and profitability. And also; Size has a significant influence on the relationship between Net Profit and the CSRA of the oil and gas companies. Therefore all the null hypotheses have been rejected and the alternative hypotheses accepted. Based on the findings of the study, the following recommendations were made; Host communities and other stakeholders should hold the companies accountable for the performance of their corporate social responsibility. They should demand for proper operational impact evaluation and such evaluation should be reported to them timely; Host Community should request for detailed action plan on how to tackle issues arising from the operations of the companies in their area.