Corporate governance, CSR and financial performances: What types of relationships exist between these dimensions?

Abstract

Starting from the assumption that Corporate Social Responsibility (CSR) performances and financial performances are the results of the plan of actions of companies and depend on the financial and sustainability policies, the aim of this paper is to understand, thanks to a traditional literature review, what kind of relationship exists between the companies’ strategy and the composition of the corporate governance, already identified from scholars. From this, it is possible to hypothesize, thank the support of the literature, others types of relations not yet test, enclosing these in a framework that will be used in a following part of the present research.