Corporate Social Responsibility and Corporate Governance: A cognitive approach

Rania Béji (), Ouidad Yousfi () and Abdelwahed Omri
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Rania Béji: UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Ouidad Yousfi: UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Abdelwahed Omri: Université de Tunis

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Abstract: This chapter aims to critically review the existing literature on the relationship between corporate social responsibility (CSR) and corporate governance features. Drawn on management and corporate governance theories, we develop a theoretical model that makes explicit the links between board diversity, CSR committees' attributes, CSR and financial performance. Particularly, we show that focusing on the cognitive and demographic characteristics of board members could provide more insights on the link between corporate governance and CSR. We also highlight how the functioning and the composition of CSR committees, could be valuable to better understand the relationship between corporate governance and CSR.

Keywords: Corporate Social Responsibility; Corporate Governance; Diversity; CSR committees; Corporate Social Responsibility Performance; Financial Performance (search for similar items in EconPapers)
Date: 2020-10-14
New Economics Papers: this item is included in nep-cfn, nep-hme and nep-neu
Note: View the original document on HAL open archive server: https://hal.science/hal-03144756v1
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Published in World Scientific Publisher. Financial and Economic Systems: Transformations & New Challenges, 2020

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03144756

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