Abstract

GARCIA-SALAZAR, Ángela; ECHEVERRI-RUBIO, Alejandro  and  VIEIRA-SALAZAR, Jaime Andrés. Corporate Social Responsibility and Governance: A Review. rev.univ.empresa [online]. 2021, vol.23, n.40, pp.206-231.  Epub Sep 10, 2021. ISSN 0124-4639.  https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.9389.

Corporate Social Responsibility (CSR) and its relationship with governance is a topic of growing importance, given the responsibility of corporations to contribute to social and environmental problems. Although CSR reporting is an increasingly common practice in organizations, even at the investigative level, there are knowledge gaps. This document proposes a literature review through the use of ToS (Tree of Science) methodology, analyzing the co-citations of the articles published in Web of Science (WOS) between 2001 and 2019 to generate the three most relevant perspectives through clusters. The results show that the perspectives are oriented towards the presentation of CSR reports, the formation of boards of directors, the effect of gender diversity in the areas of corporate governance, the presentation of integrated reports, and the generation of economic value. Finally, it is concluded that it is necessary to implement policies in corporations and companies in emerging economies to promote diverse participation in the boards. Likewise, it is necessary to continue researching to promote the analysis and identification of the evolution between Governance and CSR.

Keywords : Corporative government; disclosure; integrated reports; gender diversity.

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