Corporate governance and corporate social responsibility: A continuity perspective

Michel Magnan and Giovanna Michelon

Chapter 2 in Handbook on Corporate Governance and Corporate Social Responsibility, 2024, pp 12-23 from Edward Elgar Publishing

Abstract: The chapter provides an overview of corporate social responsibility (CSR), its historical evolution and contrasting views and definitions. In this context, we propose that the way in which a firm conceives its strategy in relation to its role in our society defines the continuity between corporate governance and CSR. We then discuss the key theoretical frames that have been used to study CSR: stakeholder and legitimacy theories. We provide an overview of both normative and positive arguments, and we proceed with explaining how notions of accountability aligned with a broad conceptualization of corporate governance allow to conceive CSR as a governance problem. Finally, we discuss the evolution of the role of CSR reporting, started as a voluntary practice that is nowadays increasingly regulated and under scrutiny.

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
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/doi/10.4337/9781802208771.00011 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:21347_2

Ordering information: This item can be ordered from
http://www.e-elgar.com
sales@e-elgar.co.uk

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla (darrel@e-elgar.co.uk).