Relationship between corporate governance and social responsibility: Evidenced in mining companies

摘要

The objectives of this research are to determine the topics that corporate governance (CG) and social responsibility (SR) have in common, to find which of the topics in common are found only in CG reports, and to find which of the topics in common are found in both CG and SR reports. To meet the objectives, a content analysis was prepared based on a literature review, from which a CG and SR Model Questionnaire table of topics and subtopics in common was compiled. From there, the annual reports, CG reports, and SR reports of 26 main mining companies, all members of the International Council on Mining and Metals, were analyzed. The results showed that 21.52% of topics in common were mentioned in both CG and SR reports, 19.51% were disclosed in CG reports but not in SR reports, and 28.20% were found exclusively in SR reports.