Corporate social responsibility has been recognized as a weapon to survive in global competitive environment. This research paper evaluated factors influencing corporate social responsibility in Nigerian manufacturing companies. The population of the study covered all the staff of the selected manufacturing companies in Ibadan ( Nigerian Breweries, Nigerian Bottling Company, Procter and Gamble, Yale Nigeria limited and Eagle Flour Mill). Purposive sampling method was used to select ten (10) respondents from each organization totaling 50 respondents. Multiple regression was used to analyze the data with the aid of SPSS version 20. The result identified factors that influenced CSR practices as competition, employees demand, government policy, organizational culture, and customer demand (? = 0.547,0.34, 0.044, 0.017and 0.008) respectively. The study recommended that organizations should see social performance as an enlightened self- interest and should therefore handle it with a great concern.
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