Today, more than ever, corporate sustainability has risento the status of strategic business matter and demands supervision from the top. However, despite the extensive body of literature available on corporate governanceand sustainability as separate areas of research, minimalat tention has been paid to the interaction between the two. In particular, there is limited knowledge of the role that should be performed by the board of directors indesigning, endorsing, and overseeing the implementation of a corporate sustainability program. This paper responds to the need expressed by many members of The Conference Board (both corporate directors and senior managers with board-related duties, including general counsel, corporate secretaries, and investor relation officers) for additional guidance onhow to approach the task of overseeing a sustainability strategy. The report highlights a series of issues for apragmatic boardroom discussion on the subject.
Corporate Social Responsibility, Corporate Sustainability, Moral Dimension, Social Contract
