Organizations are operating in a world where they must carry out social, environmental, and economic functions and obligations. All corporations and stakeholders are focusing on the need for social and environmental accounting. This paper studied the impact of corporate social responsibility on the earnings per share of Oil and Gas companies in Nigeria, using <i>ex-post-facto</i> research design, where 8 Oil and Gas companies in Nigeria were examined for a period of 10 years. Total enumeration sampling technique was adopted for the study, and descriptive and inferential statistics were used to analyze the data. The study's findings demonstrated that corporate social responsibility had no bearing on earnings per share (EPS) (<i>Adj R2</i> = 0.2579, <i>F-Stat </i>= 3.34, <i>p </i>= 0.1885) of Oil and Gas companies in Nigeria. The study concluded that corporate social responsibility has no significant effect on the earnings per share of Oil and Gas companies in Nigeria. The study recommends that policies should be made for oil and gas companies to report mandatorily about their corporate social responsibilities in their annual reports.