ECONOMIC SOCIAL RESPONSIBILITY DISCLOSURE AND WASTE RECYCLING OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
Keywords:
Economic Social Responsibility, Performance, Social responsibility, Waste RecyclingAbstract
This study ascertained the effect of economic social responsibility disclosure and waste recycling of listed industrial goods firms in Nigeria. Thirteen (13) listed industrial goods firms constituted the sample size of this study between 2011 and 2024. Ex-Post facto research design and content analysis were adopted while secondary data were extracted from the annual reports and accounts of the sampled firms and were analysed using E-Views 10.0 statistical software. The study employed inferential statistics using Pearson correlation and Binary Probit regression analysis. The hypothesis was formulated and statistically tested at 5 per cent level of significance using regression analysis. Findings from the empirical analysis showed that economic social responsibility disclosure has a significant and positive effect on waste recycling (β1 = 0.012671; p-value = 0.0000<0.05). The study concludes that the components of economic social responsibility disclosure considered in this study is an important variable in influencing waste recycling of listed industrial goods firms in Nigeria. It was recommended that firms should get more involved in economic social responsibility activities, since cost on economic social responsibility is more committed in improving organizational performance
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