The Integration of Corporate Governance in Corporate Social Responsibility Disclosures

Corporate Social Responsibility and Environmental Management, Vol. 17, No. 1, pp. 15-26, 2010

19 Pages Posted: 1 Mar 2009 Last revised: 29 Nov 2014

See all articles by Ans Kolk

Ans Kolk

University of Amsterdam Business School

Jonatan Pinkse

University of Manchester - Manchester Business School

Date Written: February 28, 2009

Abstract

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 relevant for multinational enterprises (MNEs) which, due to their activities in multiple contexts around the world and concomitant visibility, generally face higher demands to be transparent and disclose information about such issues. Insights into whether and in which cases disclosures on the two topics actually merge has been very limited, however. This paper analyses to what extent corporate governance has become integrated in MNEs' disclosure practices on CSR. Based on an analysis of CSR reporting of Fortune Global 250 companies, findings show that more than half of them has a separate corporate governance section in their CSR report and/or explicitly links corporate governance and CSR issues. We also found that MNEs which disclose information on a wider variety of social and environmental issues and frame CSR with a focus on internal issues are more inclined to integrate corporate governance in their CSR reporting. This integration seems to be a global phenomenon that cuts across countries and sectors.

Keywords: corporate governance, corporate social responsibility, shareholder, stakeholder

JEL Classification: D21, F23, G34, G38, H7, K31, K32, L20, M1, M14, M41

Suggested Citation

Kolk, Ans and Pinkse, Jonatan, The Integration of Corporate Governance in Corporate Social Responsibility Disclosures (February 28, 2009). Corporate Social Responsibility and Environmental Management, Vol. 17, No. 1, pp. 15-26, 2010. Available at SSRN: https://ssrn.com/abstract=1350939

Ans Kolk (Contact Author)

University of Amsterdam Business School ( email )

Plantage Muidergracht 12
Amsterdam, 1018 TV
Netherlands
+31 20 525 4289 (Phone)
+31 20 525 5281 (Fax)

HOME PAGE: http://www.anskolk.eu

Jonatan Pinkse

University of Manchester - Manchester Business School ( email )

Booth Street West
Manchester, M15 6PB
United Kingdom

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