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Community engagement, health and safety costs and financial performance of listed natural resource and downstream oil and gas firms in nigeria

This study examined the effect of community engagement and health and safety costs on the financial performance of listed natural resource and downstream oil and gas firms in Nigeria for the period spanning 2012 to 2024.Financial performance was measured using return on assets (ROA).Community engagement was proxied by corporate social responsibility (CSR) expenditure, while health and safety costs (HSE) captured the environmental disaster dimension.Firm age served as the control variable.Data were sourced from the annual reports and financial statements of thirteen firms listed on the Nigerian…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	Journal of Interdisciplinary Postgraduate Research
Date	2026-03-23
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.61955/kvvgvf
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7140093073`

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Community engagement, health and safety costs and financial performance of listed natural resource and downstream oil and gas firms in nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7140093073.