In today's business, the idea of Corporate Social Responsibility (CSR) is well-known that corporations should act in a social responsible manner. With the growth of globalization of multinational and transnational operations, corporations are becoming more connected and in a world that is striving to improve one's conceptions in social responsibilities. Corporate governance had been a prime focus for many businesses; however, there is more interest for the integration of CSR elements in a company's mission and values, risk management and business strategy, and CSR performance reporting. (Strandberg 2008) CSR seeks to deliver economic, social and environmental considerations while managing sustainability in the short-term and long-term decision making of a corporation.

In many corporations, the board of directors roles and responsibilities is to provide the overall direction and strategy for the business (Boland 2009). With the growing interest of CSR, it puts more speculation on the activities and decisions directors make for the organization's day to day operations which affects stakeholders, investors, employees and customers. This causes a conflict on the compensation of the directors or officers. A corporation that is too focused on maintaining sustainability through CSR will take away of the performance and objectives of the company. On the other end, corporations that do not participate in CSR or CSR is not an important aspect in their strategy will suffer poor perceptions from people internally and externally which can affect who wants to do business with them. Therefore, recognition of well managed CSR can significantly impact the corporation and can be represented as a driver for CSR governance (Wilson 2003).
CSR is a sustainable strategy and it is important to recognize corporate growth and profitability, but also pursue social responsibility through