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Il ruolo dei comitati di responsabilità sociale nella corporate governance
[The Role of CSR Committees in Corporate Governance]

Author

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  • Fornasari, Tommaso

Abstract

Sustainability has reached a key role in the management sector in the last decades. All the companies all over the world, from the largest to the smallest have to face the increasing request of sustainability coming from their stakeholders. A systemic and integrated vision of the economic, social and environmental dimensions would seem essential to guarantee an effective corporate governance sustainability strategy. In larger enterprises, this demand could be satisfied only establishing a clear, well-structured and exhaustive CSR strategy. As emphasized by scholars and international organizations, CSR needs a holistic approach, which starts from the companies’ board and effectively involves the entire organization. A sustainability strategy could be handled by the board itself, also trough a committee otherwise by mangers or directors. In light of the above, with the aim of studying the state of the art of corporate governance of biggest listed companies worldwide, this research investigates whether a sustainability committee influences financial results.

Suggested Citation

  • Fornasari, Tommaso, 2020. "Il ruolo dei comitati di responsabilità sociale nella corporate governance [The Role of CSR Committees in Corporate Governance]," MPRA Paper 111192, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:111192
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    More about this item

    Keywords

    Corporate Governance; Sustainability; CSR; Committee; Europe;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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