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Abstract
The study investigated the effect of corporate social responsibility on the organizational performance of Agro-allied firms in Cross River State, Nigeria. Specifically, it examined the effects of philanthropy, ethical, legal and economic responsibilities on performance of Agro-allied Firms. The study adopted a survey research design, stratified sampling technique and collected data from 252 employees in selected Agro-allied Firms in Cross River State. Four hypotheses were tested using multiple regression analysis. Results revealed that all four dimensions of CSR, philanthropy (B1=0.328, p=0.000 or p<0.05), ethical (B2=0.229, p=0.000 or p<0.05), legal (B3=0.353, p=0.000 or p<0.05) and economic (B4=0.139, p=0.000 or p<0.05) responsibilities have significant positive effects on the performance of Agro-allied Firms. The finding established the importance of community-oriented philanthropy, ethical, legal and economic CSR initiatives such as educational support, healthcare programs, and rural development projects. Agro-allied firms should ensure a code of conduct that emphasizes fairness, integrity, and equitable treatment of employees, suppliers, customers and alignment with environmental laws, labour standards, and corporate governance regulations and transparent resource allocation. This suggested that firms engaging in all four dimensions of CSR enhance their reputation, foster goodwill, and strengthen relationships with local communities, ultimately leading to improved market positioning and long-term sustainability. The implication is that Agro-allied Firms should institutionalize structured CSR programmes aligned with community needs to maximize both social impact and business returns. The study recommended that CRS initiatives such as funding agricultural education, sponsoring rural healthcare drives, and partnering with farmers should be embedded in CRS strategies.