Publication type: Conference paper
Type of review: Peer review (abstract)
Title: Corporate social responsibility and corporate governance for non-profit organizations an either / or choice?
Authors : Eller, Helene
Proceedings: 10th annual conference of the EuroMed Academy of Business : conference readings, book proceedings
Editors of the parent work: Vrontis, Demetris
Weber, Yaakov
Tsoukatos, Evangelos
Pages : 562
Pages to: 574
Conference details: 10th Annual Conference of the EuroMed Academy of Business, Rome, 13-15 September 2017
Issue Date: 2017
Publisher / Ed. Institution : EuroMed Press
ISBN: 978-9963-711-56-7
ISSN: 2547-8516
Language : English
Subject (DDC) : 658.4: Executive Management
Abstract: Non-profit organizations provide services and goods for its clientele, with profit being a minor objective. With this definition in mind it is obvious that the goal of non-profit organizations is to serve several bottom lines and not only the financial one. This approach is underpinned by the no-distribution constraint. Single shareholders who might have an interest in such an organization would be unable to benefit from its prosperity personally. Good governance is mandatory in order to support the aims of non-profit organizations. Looking for a measure for good governance the principals of corporate governance gain attention. Corporate Governance (CG) reaches this goal by focusing on supervision and control. Today, there exists an enhanced measure for this aim: Corporate Social Responsibility (CSR). The focus of this concept is on a so-called triple bottom line, which means to consider economical, social and also ecological concerns when making profits. The purpose of this paper is three-fold: Firstly, it is to find out if Corporate Governance and Corporate Social Responsibility are intertwined concepts based on their theoretical background. Secondly, both phenomena are discussed within the non-profit area. Finally, it is to ascertain, whether non-profit organizations should adapt also Corporate Social Responsibility to reach their goal of good governance. It is alleged that these organizations with their distinctive features are already unconsciously applying elements of Corporate Social Responsibility in their Corporate Governance and for this reason good governance is assured by the application of an enhanced Corporate Governance.
Fulltext version : Published version
License (according to publishing contract) : Licence according to publishing contract
Departement: School of Management and Law
Organisational Unit: Institute for Financial Management (IFI)
Appears in Collections:Publikationen School of Management and Law

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