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- Title
Corporate social responsibility and governance.
- Authors
Sahut, Jean-Michel; Peris-Ortiz, Marta; Teulon, Frédéric
- Abstract
From a practical point of view, these two schools of thought are closely related, because a socially-responsible company with a CSR policy should be an ethical company, and an ethical company should be socially responsible (Fassin et al. [19]). Moreover, Dowell et al. ([16]), in a study of the impact of CSR disclosure on company performance, show that a high level of CSR reporting positively affects a company's market performance as measured by Tobin's Q. Thus, it aims to investigate the extent to which a company's internal CG structures and financial variables may influence CSR practices and the impact of these practices on the market and accounting performances of the company. The authors begin by looking at the link between CSR and systematic company risk, then investigate the relationship between CSR and company performance.
- Subjects
SOCIAL responsibility of business; BUSINESS ethics; FINANCIAL statements; CORPORATE culture; AGENCY theory
- Publication
Journal of Management & Governance, 2019, Vol 23, Issue 4, p901
- ISSN
1385-3457
- Publication type
Editorial
- DOI
10.1007/s10997-019-09472-2