Ehijiele Ekienabor^1,, Ogungbenle Simeon Kayode², Oyakhilome Ekienabor³

This quantitative research examines the relationship between corporate social responsibility and corporate financial performance. The research's specific objectives examined if there is any significant relationship between corporate social responsibility and net profit after tax. Also, the research looks to establish if there is a significant relationship between CSR and an organisation's revenue. The study's target population consisted of staff of Frieslandcampina Wamco and Unilever Nigeria PLC. The descriptive research design was adopted to obtain data needed to examine the relationship between the variables, and secondary data sourced from annual reports and accounts of the firms under study from 2013 – 2018 were used. Consequently, hypotheses were developed and were subsequently tested using the ordinary least square regression technique. Consequently, findings showed that CSR has a significant relationship with net profit after tax (NPAT). Furthermore, there is a positive and significant relationship between corporate social responsibility and revenue. Based on the findings, the study recommended that the fast-moving consumer goods firms from the manufacturing sector in Nigeria increase their investments in corporate social responsibility, as this will enhance their turnover in net profit before tax. In addition, manufacturing companies should ensure that CSR is encouraged to improve the companies' corporate image and reputation, which can invariably boost revenue and earnings for the firm.

corporate social responsibility, corporate financial performance, net profit after tax, revenue