Il Ruolo dei Comitati di Responsabilità Sociale nella Corporate Governance

This paper, after an examination of the literature on CSR as well as the role in this area played by corporate governance bodies, focuses on CSR committees, with the aim to: • investigate the effective dissemination, in listed companies of some European countries, of an internal board committee responsible for dealing with matters such as CSR, ethics, sustainability and the environment, with particular attention to the functions delegated to it; • analyze the different regulatory provisions regarding CSR committees in the different countries of the European Union; • examine the functions typically attributed to CSR committees; • investigate whether, with reference to the main companies in a sector characterized by a strong social and environmental impact, such as energy and natural resources, there is a positive impact on the economic results of companies that have set up CSR committees, compared to those that have not done.