Executive compensation and CSR reporting in Nigerian listed companies

The objective of the study is to examine the effect of executive compensation on corporate social responsibility reporting. The study adopts a survey research design to address the objective. A sample of 100 companies listed on the Nigeria Stock Exchange was randomly selected and these companies would have audited their financial statements specifically for the year 2014. The study employs the T-test and Ordinary Least Square (OLS) regression technique to analyse the data. The findings reveal a negatively significant relationship between executive compensation and Corporate Social Responsibility Reporting (CSRR). Following these results, the study concludes that corporate characteristics can determine the CSR reporting of companies. In this regard, the study recommends that there is the need for regulatory agencies to develop a CSR reporting framework that focuses considerably on utilizing corporate attributes