Purpose – The purpose of this paper is to investigate two research questions. Is internal control system (ICS) disclosure, as a monitoring mechanism, associated with the characteristics of the board of directors, particularly the audit committee as the main board committee devoted to the...

"The world-wide transition towards corporate social responsibility (CSR) results in profound changes to business practices. Hence, this crucial Handbook adopts a global perspective to review key CSR issues and their implications for the future evolution of corporate governance. Michel Magnan and...