Organizations are separate entities that owe their existence to the group of stakeholders. As such, they are responsible to act in a manner that adds value to the society at large and maximizes the value of the collective group of stakeholders, rather than merely focusing on shareholders. Corporate Governance is another important constituent of the group of Corporate Social Responsibility activities that is built on the three pillars of transparency, accountability and responsibility. These aim to ensure that an accurate financial picture of the company is presented to the public that can help them to take informed decisions. There is a direct link between ethicality and profitability and ethical and socially responsible businesses gain on account of loyal customer base and strong brand image.
According to Rossouw (2005), there are two prominent issues pertaining to this responsibility. Firstly, this responsibility can be borne voluntarily by the boards of directors of the companies, or it may be imposed on them through regulating bodies. Secondly, the scope of the group of stakeholders, towards which the company should be responsible, has been a contested issue in the field of corporate governance, since some regimes restrict the stakeholders group to comprise of shareholders only, while other regimes adopt an inclusive approach and include other stakeholders like employees, customers, and the Environment at large, within the ambit of corporate responsibility.
组织是独立的实体，欠他们的存在对本集团的利益相关者。因此，他们有责任采取行动，增加值的方式，在大的社会和集体的利益相关者，而不是仅仅着眼于股东价值最大化。本集团的企业社会责任活动的透明度，问责制和责任三大支柱，是建立在企业管治是另一个重要的组成部分。这些计划旨在确保准确的财务状况的公司呈现给市民，可以帮助他们作出明智的决定。伦理性和盈利能力，道德和社会责任的企业收益帐户忠实的客户群和强大的品牌image.According单一防御到整合（2005年）之间有直接的联系，有两个突出的问题，关于这个责任。首先，这可以承担责任的公司的董事会董事自愿，也可能是通过监管机构强加给他们的。其次，本集团的利益相关者的范围，朝着该公司应负责，一直是一个有争议的问题，在公司治理领域，由于一些制度限制的利益相关者包括股东，而其他政权采取包容的态度包括其他利益相关者，如员工，客户和大环境，企业社会责任的范围内。
