Integrating Corporate Social Responsibility and Corporate Governance at the Company Level. Towards a Conceptual Model

Maria Aluchna, Maria Roszkowska-Menkes

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Abstract

Over the last decade strategic implications of CSR have become one of the most important area of research in social business literature. CSR initiatives are gradually advancing from philanthropic programs to authentic strategies intended to regain trust of society at large and generate social change, by simultaneously creating value for shareholders. The CSR isolated from strategy and governance does not provide a fundamental change towards integrated thinking and shift transition into low-emission and resource-efficient economy. Simultaneously, corporate governance proposing maximization of shareholder value and offering formal procedures, guidelines and evaluation standards cannot longer be an asset for companies if it remains detached from the assumptions of socially and environmentally responsible business. In this conceptual paper we use the results of the literature review to identify four stages of CSR and corporate governance integration.
Original languageEnglish
JournalInzinerine Ekonomika-Engineering Economics
Volume30
Issue number3
DOIs
Publication statusPublished - 2019
Externally publishedYes

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