Board Directors and Corporate Social Responsibility
Sabri Boubaker, Duc Khuong Nguyen
Palgrave Macmillan, Nov 14, 2012 - Business & Economics - 274 pages
Boards of directors and corporate social responsibility (CSR) have been the subject of much study and debate in corporate governance circles over the two last decades. With issues ranging from poor corporate reporting to excessive executive compensation often splashed in the headlines, the role of boards comes into media limelight as never before. Boards of directors are also becoming increasingly aware of CSR issues. Besides, many listed and unlisted companies have put in place governance, ethics or CSR committees that prepare and recommend corporate governance rules, policies and practices to management and supervise their implementation. However, integrating CSR into the business strategy in a global market context and under financial market pressure might not be an easy task. This volume is a rich collection of comprehensive studies presenting the most recent developments in the fields of board of directors and corporate social responsibility. It also provides the reader with new insights and perspectives on corporate governance practices in different countries.
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abnormal returns accounting agency theory analysis announcement Article audit committee auditor board effectiveness board performance boards of directors Code compliance consumer surplus context corporate boards corporate governance Corporate Social Responsibility CSR activities CSR disclosures CSR practices CSR rating CSR reporting decisions disclosed economic employees Enron entities environment environmental ethical executive external factors female CEOs female directors financial performance firm’s firms gender diversity grim trigger groupthink impact implementation important increase independent directors information asymmetry institutional internal investment investors issues Journal listed companies market reaction meta-regulation monitoring OECD ofManagement organization organizational ownership parent company positive regulation regulatory relationship Review risk role Romania sample sector shareholders SMEs stakeholder theory stakeholders strategies subsidiaries supervisory board members sustainability tion University University of Basel variables Vigeo whistleblower women on corporate