• Mohammed Sani Abdullahi Department of Business Administration, Faculty of Social and Management Sciences, Yusuf Maitama Sule University Kano State, Nigeria.
  • Ali Iliyasu Ali Department of Business Administration and Management, School of Management Studies, Kano State Polytechnic, Nigeria.
  • Zahra’u Abdulrazaq Department of Business Administration and Management, School of Management Studies, Kano State Polytechnic, Nigeria.


This study examined the determinants of Corporate Social Responsibility (CSR) of listed Cement Industry in Nigeria for the period of 2012-2016. The listed Cement companies are five in numbers, which a sample of all the five (5) companies were used for the study. Specifically, the study examines the effect of profitability, firm size and dividend on CSR of the listed Cement firms in Nigeria. The study adopted multiple regression techniques and data were collected from secondary source through annual reports and accounts of the firms. The findings of the study revealed that profitability, firm size and dividend paid positively and significantly influence the CSR practice of listed Cement Industry in Nigeria. It is recommended among others that the management should strive in making high economic profit, expanding the firm’s assets, and also maintain a consistent dividend payment as it has been found empirically to be a determining factor for Cement firms in Nigeria to embark on CSR.

Key Words: Corporate Social Responsibility, Dividend, Firm Size, Profitability


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How to Cite
Abdullahi, M. S., Ali, A. I., & Abdulrazaq, Z. (2018). DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY IN NIGERIAN CEMENT INDUSTRY. Asian People Journal (APJ), 1(1), 164-178. Retrieved from