MODERATING EFFECT OF INFLATION ON FIRM CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY OF QUOTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

The absence of stringent compliance legislation mandating organizations to engage in corporate social responsibility (CSR) activities often leads many to remain non-committal regarding the impacts of their operations on both people and the environment. Consequently, there is a pressing need for periodic assessments to understand how unique factors related to firms influence their decisions regarding social responsibility. Against this backdrop, this study examines the correlation between the characteristics of industrial goods companies listed on the Nigerian Exchange Group (NGX) Limited from 2010-2022 and their CSR practices, with inflation considered as a moderating variable.