Fatoki, Olawale Joseph & Olawoore, Olayode Oluseun

Responsibility with specific reference to Nestle Nig. Plc and Unilever Nig Plc. Also, look into how much CSR has an impact net profit margin of manufacturers in Nigeria that are listed; examines the level to which Corporate Social Responsibility influence gross profit margin of manufacturers in Nigeria that are listed and determines how Corporate Social Responsibility significantly affects return on asset of manufacturers in Nigeria that are listed, from 2012 to 2021 which covers a period of ten (10) years for each of the selected companies. The annual amount of money spent on CSR was used to represent Corporate Social Responsibility, while gross profit margin, return on assets, and net profit margin were used to measure performance. The data was examined using descriptive statistics, correlations, and multiple regressions. The results show that Corporate Social Responsibility has a significant impact on manufacturers in Nigeria that are listed's return on assets, gross profit margin, and net profit margin. Keywords: Corporate Social Responsibility, Gross Profit Margin, Net Profit Margin, Performance, Return on asset 0150