Effect of corporate reputation and commitment of business social responsibility (BSR) on performance: Evidence from manufacturing sector in Nigeria

The concern of business social responsibility calls and perceptive among scholars and practitioners has led to postulation that social activities would lead to competitive advantages. This paper examine tactical values in developing nation particularly Nigeria, and how it’s related to performances of manufacturing sector. Using a survey data of 248 usable questionnaires, the data were analysed using SEM. However, the result reveals positive association between corporate reputation and organizational performance. Surprisingly, BSR commitment was insignificant to organizational performance. This indicate that despite awareness and understanding of business social responsibility by manufacturing sector in Nigeria, but still concern of social behaviour may be lacking, in terms of commitment to social issues.Managerial implication and direction of future studies were also discussed