This survey research sought to provide information to various stakeholders of money deposit banks on the critical factors inhibiting firms from discharging social responsibility in Nigeria. A survey questionnaire was used to collect primary data on factors that inhibit CSR practice, by Nigerian deposit money banks. Archival documents and analysis of financial results from 2010 to 2014 of fifteen publicly listed money deposit banks in Nigeria were collected and analyzed for the five year period. This study utilized multivariate techniques of data analysis. Factor analysis statistical tool was used in the analysis. The research identified that – government regulations that limit corporate expansion (GRLCE), absence of government infrastructural support (ABGIS) and inadequate financial resources (IFR) are the most critical factors inhibiting corporate social responsibility in Nigeria. The study recommends that government should intervene through infrastructural development, tax incentives, subsidies and regulations to encourage corporate expansion.
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