This study examined the impact of corporate social responsibility (CSR)

on financial performance of listed industrial goods firms in Nigeria. Specific

objectives include to: examine the impact of social and relationship disclosure (SRD)

on return on assets (ROA) of listed industrial goods firms in Nigeria; ascertain the

impact of education sponsorship disclosure (ESD) on ROA of listed industrial goods

firms in Nigeria, and examine the impact of Public health sponsorship disclosure

(PHD) on ROA of listed industrial goods firms in Nigeria. Ex post facto research

design was adopted for the study. A sample of nine (9) industrial goods firms listed

on the Nigerian Exchange Group was used. Data were extracted from the annual

reports and accounts of these firms from 2013 to 2023. The study employed the

panel least squares (PLS) regression model. The results obtained from the study

revealed that SRD, (ESD), and PHD have positive and significant impacts on

financial performance (ROA) of listed industrial goods firms in Nigeria. Based on the

findings, the study recommended among others that Nigerian industrial goods firms

should pay more attention to social and relationship activities within their host

community and find ways to use it to improve its profitability. Industrial goods firms

in Nigeria should also embark on more educational sponsorship programmes and

give full disclosure of these programmes in a bid to significantly enhance its goodwill

and achieve long-term profitability. Lastly, Industrial goods companies should also

engage more in public health sponsorship and report such in detail in order to

achieve favourable market competition, as well as firm reputation