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All Journal Review of Ethics in Sustainable Finance and Accounting Journal of Accounting, Finance, and FinTech Advancements
Samuel Ejiro Uwhejevwe-Togbolo
Department of Accounting, Dennis Osadebay University, Asaba, Delta State, Nigeria
Economics, Econometrics & Finance

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The Intersection of Corporate Social Responsibility (CSR), Firm Performance, and Clinical Psychology Samuel Ejiro Uwhejevwe-Togbolo; Victoria Omenebele Kaizar; Sunny Oteteya Temile; Festus Elugom Ubogu; Prince Efanimjor; A. A. Okwoma
Review of Ethics in Sustainable Finance and Accounting Vol. 1 No. 1 (2025): March
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/resfa.v1i1.43

Abstract

CSR is a firm’s dedication to the environmental and social responsibility of business practices. As businesses become more aware of their social and environmental responsibilities, CSR has become more and more important in today’s firm operations. Firms have begun introducing workplace wellness programs, counselling services, and stress management workshops to support employee well-being. These initiatives align with clinical psychology principles, emphasising resilience, ethical behaviour, and interpersonal dynamics. The study The study adopts a quantitative research design to explore the intersection of CSR, FP, and clinical psychology. The study population comprise of the 108 non-financial firms quoted in the Nigerian Exchange Group (NGX) as at December 2024. A purposive sampling technique is employed to select 85 respondents who have direct experience with CSR practices and mental health interventions in their organizations. The study data is collected through a structured questionnaires designed to measure respondents' perceptions of CSR initiatives, FP, and clinical psychology-related programs. The results of the study amongst others indicate that CSR initiatives focusing on employee well-being contribute to productivity and stakeholder trust. The study concluded that, the intersection of CSR, firm performance, and clinical psychology principles reveals promising trends. CSR and mental health-focused programs guided by psychological insights will positively impact employee well-being, productivity, ethical leadership, stakeholder trust, and sustainability. It was recommended in the study that, firms should prioritize psychological well-being when designing and implementing CSR initiatives to fully realize their potential benefits.
Corporate Social Responsibility (CSR) and Accounting Conservatism: The Moderating Role of Firm Performance Sunny Oteteya Temile; Ajueyitse Martins Otuedon; Ochuko Joy Edheku; Augustine Akpojevwa Okwoma; Samuel Ejiro Uwhejevwe-Togbolo
Journal of Accounting, Finance, and FinTech Advancements Vol. 1 No. 1 (2025): March
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

CSR and accounting conservatism represent two significant pillars of modern corporate governance, yet reconciling these concepts often presents challenges for firms. Thus, CSR emphasizes ethical behavior, social equity, and environmental sustainability, ensuring that businesses contribute meaningfully to society while accounting conservatism encourages cautious financial reporting by recognizing potential losses earlier than gains, ultimately protecting stakeholders from overstatements. This study was initially based on non-financial firms listed in the Nigerian Exchange Group (NGX). The CSR data were collected from the from the annual financial statement of selected firms of non-financial firm with available financial report over the period 2014-2024. The non-financial firms sampled in the study were 75 firms listed in the NGX, 1164 firm-year observations between 2014 and 2024. The finding of the study revealed that higher CSR scores are associated with increased accounting conservatism while ROA, CSR exhibits a positive impact on firm performance. The study concluded that CSR is significantly and positively associated with accounting conservatism. The study results suggest that firms with higher CSR performance adopt more cautious financial reporting practices, showcasing a clear alignment between social responsibility and conservative accounting.
Co-Authors A. A. Okwoma Ajueyitse Martins Otuedon Augustine Akpojevwa Okwoma Festus Elugom Ubogu Ochuko Joy Edheku Prince Efanimjor Sunny Oteteya Temile Victoria Omenebele Kaizar