Asian Journal of Economics, Business and Accounting

The study examined the impact of corporate social responsibility on organization financial performance in Nigeria. The purpose of the study was to mediate the role of profitability, productivity, financing and its impact on the organization financial performance of the Nigerian manufacturing company. This Study is predicated on the stakeholder theory and utilitarian theory. secondary data source was explored through Keystone Bank Plc annual financial report in presenting the facts of the situation.

Data disaggregating into operating cash flow profitability, and financing proxies for organization financial performance and corporate social responsibility. The Ordinary Least Square (OLS) Estimation technique and Granger-causality test were adopted. The findings of the study suggests that there is insignificance relationship between operating cash flow and Corporate Social Responsibility .profitability and financing have positive and significant relationship with corporate social responsibility  The paper recommends that management should see Corporate Social Responsibility as a business opportunity that is beneficial in the long run thereby, incorporating credible and well-structured social responsibility policies and organization can strengthen their  relations with customers and ultimately improve their financial performance if discretional  social responsibility to stakeholders is integrated into business routines.