Abstract

We are pleased to present the second issue of 2021. This volume of the journal Corporate Ownership & Control is focused on corporate governance, corporate social responsibility, earning and performance management, risk management, debt financing and others.

Highlights

  • It is well known that corporate governance is a mechanism used to deal with agency problems

  • The discussion is focusing on the role of corporate governance on the corporate social responsibility (CSR) of companies

  • Corporate social responsibility has been a vital tool for European Union in terms of its pioneering role to foster sustainable development and innovation in the EU’s social market economy

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Summary

Introduction

It is well known that corporate governance is a mechanism used to deal with agency problems. The discussion is focusing on the role of corporate governance on the corporate social responsibility (CSR) of companies (see, among others, Zaid, Wang, and Abuhijleh, 2019; Oh, Chang, and Kim, 2018; Adel, Hussain, Mohamed, and Basuony, 2019). The European Commission has defined corporate social responsibility as “a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis”1 .

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