企业社会责任与公司治理：一种认知方法
Corporate Social Responsibility and Corporate Governance: A cognitive approach
摘要：
本章的目的是批判性地回顾现有的文献对企业社会责任（CSR）和公司治理特征之间的关系。借鉴管理和公司治理理论，我们开发了一个理论模型，明确了董事会多元化，社会责任委员会的属性，社会责任和财务业绩之间的联系。特别是，我们表明，专注于董事会成员的认知和人口特征，可以提供更多的见解公司治理和企业社会责任之间的联系。我们还强调了企业社会责任委员会的运作和组成，可以更好地理解公司治理和企业社会责任之间的关系。
英文摘要：
This chapter aims to critically review the existing literature on the relationship between corporate social responsibility (CSR) and corporate governance features. Drawn on management and corporate governance theories, we develop a theoretical model that makes explicit the links between board diversity, CSR committees' attributes, CSR and financial performance. Particularly, we show that focusing on the cognitive and demographic characteristics of board members could provide more insights on the link between corporate governance and CSR. We also highlight how the functioning and the composition of CSR committees, could be valuable to better understand the relationship between corporate governance and CSR.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
