The Influence of corporate governance's decision on corporate social responsibility

The need for an accurate and detailed disclosure, the need to understand the mechanisms of government under which the company is managed and controlled, are the starting point of the choices of the many stakeholders that revolve around the company. A large number of players is interested in corporate governance are among these, not only the major shareholders, but also an increasing number of small investors. CSR is an extension of firms efforts to foster effective corporate governance, ensuring firms sustainability via sound business practices that promote accountability and transparency. rnThe paper aims to explore the impact that various corporate governance mechanisms have on the commitment choice in terms of CSR by companies as well as the effect of that commitment on value creation of them. Promote sustainability for the company means simultaneously manage the economic value of production, social and environmental impacts in the logic of the triple botton line which considers three dimensions simultaneously: economic dimension; social dimension and environmental dimension.rnKeywords: CSR; sustainability report; corporate governance