Handbook on Corporate Governance and Corporate Social Responsibility

Edited by Michel Magnan, Distinguished University Professor of Accountancy and S.A. Jarislowsky Chair in Corporate Governance, John Molson School of Business, Concordia University, Canada and Giovanna Michelon, University of Padova, Italy

Contents:

Corporate governance and corporate social responsibility: Introduction and roadmap xxi

PART I FOUNDATIONS
1 Corporate governance and corporate social responsibility:
A reconciliation with tension 2
Michel Magnan and Giovanna Michelon
2 Corporate governance and corporate social responsibility: A continuity
perspective 12
Michel Magnan and Giovanna Michelon
3 Corporate social responsibility: A director’s perspective 24
Michel Magnan
4 CEO activism: Connecting with stakeholders 34
Paula Bernardino
5 Net zero targets and governance: A literature review (2009–2021) 50
Ifigenia Paliabelos
6 The challenge of measuring CSR performance 68
Lies Bouten, Giovanna Michelon and Robin W. Roberts

PART II ENVIRONMENTAL RESPONSBILITY
7 Internal carbon pricing: Origins, determinants, and the impact of governance 82
Mathieu Gomes, Hania Khursheed and Sylvain Marsat
8 Multi-stakeholder climate action partnerships: What do we ‘really’
know about business partner contributions to partnership goals? 92
Adriane Macdonald and Alireza Jahandideh
9 Responsible investment, integrating the SDGs, corporate reporting
and governance by an asset owner: The case of the Construction and
Building Industry Superannuation Fund (Cbus) 107
Carol Adams and Rod Masson
10 An overview of the circular economy 119
Michelle Rodrigue and Andrea Romi
11 CSR-related governance mechanisms: Is the impact on CSR
performance effective or symbolic? 137
Camélia Radu and Nadia Smaili
12 Corporate governance and environmental disclosures 148
Silvia Gaia and Chaoyuan She
13 CSR disclosure, capital markets, and the moderating influence of
corporate governance 164
Albert Tsang, Tracie Frost and Huijuan Cao
14 Sustainability from the top: Revisiting the roles and responsibilities of
the board of directors 176
Olivier Boiral and Alexander Yuriev

PART III SOCIAL RESPONSIBILITY
15 Corporate philanthropy: Antecedents, consequences, and Implications
for corporate governance 193
Steve Sauerwald and Weichieh Su
16 Boardroom diversity: The role of the responsible leader 205
Ruth Sealy and Johanne Grosvold
17 Social alliances as catalyzers of CSR programs’ impact 218
M. Paola Ometto, Luciana Simion, Catalin Ratiu and Bennett Cherry
18 Corporate governance, COVID-19, and stakeholders: Learnings from
the Canadian financial sector 235
Eduardo Ordonez-Ponce
19 What should a board of directors know about workplace harassment? 246
Sylvie St-Onge
20 Knowing your supply chain 265
Valentina De Marchi
21 The ladder of Indigenous governance 273
Paul Kalyta
22 Promoting women on African boards: An examination of board
diversity provisions in corporate governance codes 285
Irene Nalukenge, Vidisha Ramlugun and Teerooven Soobaroyen
23 Relying on offshore financial centers: A social issue that raises
governance concerns for multinationals 311
Tie Mei (Sarah) Li
24 Social reporting: Trends, determinants, and implications 325
Carol Tilt, Kathy Rao and Dinithi Dissanayake

PART IV LOOKING INTO THE FUTURE OF CORPORATE SOCIAL
RESPONSIBILITY AND CORPORATE GOVERNANCE
25 Diversity at the top: Evidence on board composition and representation 346
Alessandro Ghio, Juliette Senn, Sophie Spring and Charles H. Cho
26 A socio-ecological approach to corporate governance 360
Jan Bebbington, Carlos Larrinaga and Giovanna Michelon
27 Accountability-based participatory corporate governance and corporate
social responsibility 372
Jesse Dillard