Sustainability from the top: Revisiting the roles and responsibilities of the board of directors

Olivier Boiral and Alexander Yuriev

Chapter 14 in Handbook on Corporate Governance and Corporate Social Responsibility, 2024, pp 175-190 from Edward Elgar Publishing

Abstract: Sustainability issues vary greatly depending on the mission and specific activities of a given organization. Empirical studies and practical evidence indicate that boards of directors rarely consider the multiple factors that can facilitate the handling of these issues. These factors, which have been supported by various guidelines and empirical research, revolve around four key roles of the board: creating value and reducing risk, supporting strategy and best practices, adopting effective governance mechanisms, and monitoring and disclosing results. This chapter provides an overview of the existing academic and practitioner literature on the ways boards of directors integrate sustainability issues into their work, and provides practical pieces of advice for board members who are willing to take a step forward and integrate sustainability concerns into their daily duties.

Keywords: Business and Management; Economics and Finance; Environment; Politics and Public Policy General Academic Interest; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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