Authors : Godi-Salifu Lucy Dooyum; Theresa I. Ndulue

Volume/Issue : Volume 11 - 2026, Issue 9 - September

Google Scholar : https://tinyurl.com/pe88j849

DOI : https://doi.org/10.38124/ijisrt/26sep159

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : Despite the growing importance of CSR, there is still debate regarding whether CSR initiatives improve firms’ financial performance. Corporate Social Responsibility (CSR) has become an essential strategic tool for organizations seeking sustainable growth, improved reputation, and competitive advantage. This study investigates Corporate Social Responsibility (CSR) initiatives and the financial performance of Dangote Cement Company Gboko, Benue State. A longitudinal research design was adopted using secondary data obtained from annual reports of Dangote Cement Company Gboko, Benue State. Simple linear regression was used to determine the relationship between CSR initiatives and financial performance. The findingsin hypothesis one revealed that there is a positive significant relationship between Environmental CSR Initiatives and firm’s profitability in Dangote Cement Company Gboko Benue State. The findings in hypothesis two revealed that there is a positive significant relationship between Community Development Initiatives and firm’s market value in Dangote Cement Company Gboko Benue State. The findings in hypothesis three revealed that there is a positive significant relationship between Ethical Business Practices and Return on Equity (ROE) in Dangote Cement Company Gboko Benue State. The study recommended that, strengthening Environmental CSR Integration the company should further integrate environmental CSR into its core operational strategy rather than treating it as a compliance obligation.

Keywords : Corporate Social Responsibility, Return on Equity, Ethical Dimension of CSR and Financial Performance.

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