In recent years, attention for corporate governance has not only increased but the notion has also broadened considerably, and started to cover some aspects traditionally seen as being part of corporate social responsibility (CSR). CSR, corporate governance and their interlink seem particularly...

The research question for this paper is to identify how some widely accepted governance practices are not necessarily consistent with the objectives of good governance. One reason is that there is little agreement as to what are the objectives of generic good governance, be it in the public,...

Corporate social responsibility has become a subject of growing importance and debate in business and law. Today, no analysis of corporate governance systems would be complete without considering the pressures on companies to be seen as responsible corporate citizens. This chapter first provides...

The research question for this paper is to identify how some widely accepted governance practices are not necessarily consistent with the objectives of good governance. One reason is that there is little agreement as to what are the objectives of generic good governance, be it in the public,...

Lawyers, law schools, and corporate entities have shown an increased interest in sustainable business strategies. This is reflected by the increase in sustainability practice groups, law school courses, and textbooks focusing on the relationship between sustainability and business law; lawyers...

Environmental, social, and governance (ESG) has become a major focal point for a broad array of stakeholders: investors, creditors, regulators, boards of directors, affected communities, customers, the general public, consultants, and academics. This article provides a history and current...

This paper examines the impact of various corporate governance characteristics on the disclosure of corporate social responsibility (CSR) information in the context of developing markets during the COVID-19 pandemic. We used data from the annual reports of the top 100 companies listed on the Ho...

Purpose: To rethink the idea that corporate governance is about the alignment of interests of all stakeholders. To indicate this idea's main problems, in making the manager's job significantly more difficult, and in creating numerous avenues for managers seeking merely to advance their own...

In the last three decades, corporate governance and reporting have been confronted to a drift toward shareholders' primacy and value, and the revival of old-fashioned proprietary views against entity views on the business firm. This paper develops an accounting perspective of the relationship...

The exercise of stewardship responsibilities by institutional investors has become an important emerging and widely-debated topic, especially due to its potential to reform corporate governance culture. Its ultimate objective appears to be change in how investment is thought of and carried out,...