Osemene, Olubunmi FlorenceFagbemi, Temitope Olamide2020-05-222020-05-222017Osemene, O. F. & Fagbemi, T.O. (2017): Impact of Corporate Social Responsibility Practices on the Performance of Mobile Telecommunications Companies in Nigeria. Ilorin Journal of Accounting, 4(1), 1 - 17. Published by Department of Accounting, Faculty of Management Sciences, University of Ilorin.2408-5375http://hdl.handle.net/123456789/3985Corporate social responsibility (CSR) in developed countries is a strategy meant to assist businesses to bridge the gap between the need to realize financial objectives and the socio-environmental effects of their activities on the host communities. However, CSR programmes conducted by Nigerian companies are often not integrated into the organizations’ operations but rather merely taken as philanthropic gestures. Hence, this study examined the impact of CSR practices on the performance of mobile telecommunication companies (MTCs) in Nigeria. The study employed primary data obtained through questionnaire administration and secondary data obtained from the annual reports of the selected MTCs in Nigeria. Descriptive statistics and panel least square regression analysis were used to achieve the objectives of the study. Results of the regression analysis revealed that there is a positive relationship between educational related CSR and CSR activities embarked upon by MTCs in Nigeria. The study concluded that CSR is a significant determinant of return on capital employed by MTCs in Nigeria. It is therefore recommended that MTCs in Nigeria should intensify efforts on financing education so as to enhance the performance of their organizations.enCorporate Social ResponsibilityPerformanceTelecommunication companiesNigeriaEducationArticle