INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON CORPORATE GOVERNANCE AND COMPANY PERFORMANCE

Abstract

Corporate Social Responsibility (CSR) has become an inescapable priority for business leaders all over the world. Governments, activists and the media demand companies to take into account the social consequences of their actions. There is a large and growing community of international, regional and national organizations working on sustainable development issues, both in the public and private sectors. Enterprises are trying on their strategic, tactical and operational levels to identify the appropriate ways in order to meet society’s demands, at the same time achieve company performance objectives. This research first sets a definition of CSR from a different point of views and then this study focuses on the influence of CSR disclosure on corporate governance and company performance.