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VOL. 2, ISSUE 1 (2026)
The impact of corporate social responsibility (CSR) on corporate reputation and organizational performance in Nigerian banks
Authors
Catherine Odumu Garba
Abstract

Purpose: The study examines the effect of corporate social responsibility (CSR) on corporate reputation and organizational performance in Nigerian banks. Specifically, it investigated the direct impact of CSR on organizational performance, the influence of CSR on corporate reputation, the mediating role of corporate reputation, and the effect of CSR on non-financial performance indicators such as customer loyalty and employee satisfaction. The aim was to provide insights for enhancing bank performance while promoting societal and stakeholder value.

Methodology/Design: A quantitative research design was employed, using a structured questionnaire administered to 340 employees of selected Nigerian banks. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. Reliability and validity were confirmed through Cronbach’s alpha, composite reliability, average variance extracted, and expert review.

Findings: The results revealed that CSR positively and significantly influences corporate reputation (β = 0.64, p < 0.001) and organizational performance (β = 0.42, p < 0.001). Corporate reputation partially mediates the CSR–organizational performance relationship (β = 0.27, p < 0.001), while CSR also significantly improves non-financial performance (β = 0.46, p < 0.001).

Implications: Nigerian banks should integrate CSR into core business strategies, engage stakeholders effectively, and focus on social, environmental, and ethical initiatives to enhance both financial and non-financial outcomes.

Originality/Value: The study contributes to the literature by empirically validating Stakeholder Theory, Resource-Based View, Legitimacy Theory, and Triple Bottom Line Theory in the context of the Nigerian banking sector, providing practical guidance for sustainable and socially responsible banking practices.
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Pages:247-256
How to cite this article:
Catherine Odumu Garba "The impact of corporate social responsibility (CSR) on corporate reputation and organizational performance in Nigerian banks". International Journal of Applied Review , Vol 2, Issue 1, 2026, Pages 247-256
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