“…Hence, CSR in developing countries including Nigeria is still at low ebb despite the intense campaigns for facilitating corporate social programmes for tackling various economic maladies in the society. There are a number of studies on the CSR-firm performance nexus in the literature for several countries of the world (Boafo & Kokuma, 2016;Elizaveta, 2010;Freeman & Phillips, 2002;Nguyen, Hoang, & Luu, 2019;Tsoutsoura, 2004;Wael, 2014) including CSR in the Nigerian manufacturing sector (Nnamani, Onyekwelu, & Ugwu, 2017;Olaroyeke & Nasieku, 2015) and services sector (Adebisi & Akinmadelo, 2014;Nsikan, Umoh, & Bariate, 2015;Tapang & Bassey, 2017). However, studies examining the CSR activities and the performance of a service firm in Ibadan are particularly rare.…”