公司治理
利益相关者
业务
会计
公司
问责
企业社会责任
管理(神学)
企业沟通
公司安全
股东
公司法
公共关系
政治学
财务
法学
政治
作者
Ann K. Buchholtz,Jill A. Brown,Kareem M. Shabana
出处
期刊:Oxford University Press eBooks
[Oxford University Press]
日期:2009-09-02
卷期号:: 327-345
被引量:76
标识
DOI:10.1093/oxfordhb/9780199211593.003.0014
摘要
Abstract Corporate governance is concerned with holding the balance between economic and social goals and between individual and communal goals. The corporate governance framework is there to encourage the efficient use of resources and equally to require accountability for the stewardship of those resources. This article outlines the relationship between corporate governance and corporate social responsibility (CSR). It begins by examining the role of corporate governance in creating value for shareholders. It focuses on the actions of the corporation and the board toward its shareholders and other stakeholders, i.e., how corporate governance serves or fails to serve their interests. It covers the assumptions that underlie theories of corporate governance and the expected outcomes of various board structures and compositions. It then examines the state of corporate democracy, the issue of accountability, and key legislation relative to corporate governance.
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