Amnesty, Corporate Social Responsibility And Financial Performance Of Listed Downstream Oil Companies In Nigeria

📄 Project Abstract

In 2009, the federal government of Nigeria launched its amnesty programme for Niger Delta region of the country to address the concerns of the communities that host the oil and gas companies operating in the country. One of the matters arising since the launching is whether the programme has helped in the restoration of peace and security in the region to enable the companies operate optimally, realise their full potentials and increase their productivity and consequently their financial performance. Another question relates to the extent to which the programme motivates the companies to make more effort to satisfy the communities through increased corporate social responsibility (CSR) activities. This study examined the effect of amnesty and CSR on the financial performance of listed downstream oil companies in Nigeria. The study formulated three hypotheses with the third hypothesis focusing on the moderating effect of firm size on the extent to which amnesty and CSR affect the financ...