“…The population of the study consists of the stakeholders of four (4) top oil and gas firms listed on the Nigerian stock exchange. The choice of these firms is in support of previous studies [1] , [2] where it was statistically proffered that the study of corporate social responsibility is best situated in firms with top financial performance, as indicated by high stock price, which invariably means that the firm can carry out its economic obligations, and as such has resources to deal with social problems [3] , [4] , [5] , [6] . In total, there are one thousand, seven hundred and forty eight (1748) employees in all four firms.…”