Should we integrate corporate social responsibility with corporate governance? An empirical investigation of good governance codes’ recommendations

Alessandro Zattoni and Francesca Cuomo

Chapter 9 in Research Handbook on Corporate Governance and Ethics, 2023, pp 157-174 from Edward Elgar Publishing

Abstract: Corporate governance and corporate social responsibility have been developed as distinct and separate fields. However, after several decades of negligible dialogue, their recent development seems to suggest a possible and growing convergence. Building on this insight, this chapter aims to explore if and how this convergence is occurring. To this purpose, we first describe the characteristics of the traditional literature on corporate governance and corporate social responsibility and explain the reasons behind their recent convergence. Then, we present the rationale, the diffusion, the content, and the implications of good governance codes. Finally, we analyze governance codes issued by the 27 member states of the European Union to understand whether they encourage corporate elites to address corporate social and environmental issues, consider stakeholders’ interests, and take ethical decisions. In this way, the chapter provides new evidence on if and how governance practices are integrating concepts related to corporate social responsibility.

Keywords: Business and Management; Economics and Finance; Environment (search for similar items in EconPapers)
Date: 2023
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