Abstract

MANCILLA RENDON, María Enriqueta  and  SAAVEDRA GARCIA, María Luisa. Corporate governance and the audit committee as part of Corporate Social Responsibility. Contad. Adm [online]. 2015, vol.60, n.2, pp.486-506. ISSN 0186-1042.  https://doi.org/10.1016/S0186-1042(15)30011-5.

The purpose of this paper is to study the principles of the international standard ISO 26000, and the relation between social responsibility and internal control rules management organizations establish their business and relationship with Corporate Social Responsibility the board of directors and the audit committee to strengthen corporate trust and manage corporate risk. The research is based on a survey of companies listed on the Mexican stock market, in 2011. The variables have been studied using a correlational analysis and the chi-square method. Among the main findings of this work we have companies in this study show high levels of compliance with the principles that are directly related to the legal regulations and the rules of this market, but not with those principles which are voluntary adoption. Also, it was found that compliance has nothing to do with the industry or the age of the company, but rather with the fact it is a stock corporation. On the other hand, companies that care about the observance of the laws, are also those that strengthen governance aspects within them.

Keywords : Social responsibility; Internal control; Corporate trust; Audit committee; Risk.

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