Corporate governance and corporate social responsibility: A continuity perspective

Michel Magnan, Giovanna Michelon

Research output: Chapter in Book/Report/Conference proceedingChapter in a book

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.
Original languageEnglish
Title of host publicationHandbook on Corporate Governance and Corporate Social Responsibility
EditorsMichel Magnan, Giovanna Michelon
Place of PublicationMassachusetts
PublisherEdward Elgar Publishing
Pages12-23
Number of pages12
ISBN (Electronic)9781802208771
ISBN (Print)9781802208764
DOIs
Publication statusPublished - 18 Jan 2024

Bibliographical note

Publisher Copyright:
© Michel Magnan and Giovanna Michelon 2024. All rights reserved.

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