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5 - CSR, Directors and Top Management Officers: Responsibility and Accountability Pathways

from Part II - Infusing Corporate Social Responsibility in Corporate Governance

Published online by Cambridge University Press:  15 June 2023

Onyeka K. Osuji ,
Franklin N. Ngwu  and
Gary Lynch-Wood
By
Onyeka K. Osuji
Onyeka K. Osuji
Affiliation:
University of Essex
Franklin N. Ngwu
Affiliation:
Pan-Atlantic University Lagos Business School, Nigeria
Gary Lynch-Wood
Affiliation:
University of Manchester School of Law
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Summary

This chapter investigates how the effectiveness of corporate social responsibility (CSR) can be enhanced through provisions for the responsibility and accountability of individuals, such as directors, who hold key positions or have significant influence on the corporate decision-making process. It draws on the organic theory of the corporation, tone-at-the-top organisational theory, and resource dependency, agency and stewardship theories to demonstrate an anthropocentric approach to corporate governance. This approach identifies critical corporate insiders for CSR-related responsibilisation and accountability.

Keywords

accountabilityagency theorycorporate governancecorporate social responsibilitydirectorsorganic theoryresource dependency theorystewardship theorytone-at-the-top
Type
Chapter
Information
Corporate Social Responsibility Across the Globe
Innovative Resolution of Regulatory and Governance Challenges
 , pp. 99 - 131
Publisher: Cambridge University Press
Print publication year: 2023

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