  This chapter aims to critically review the existing literature on the
relationship between corporate social responsibility (CSR) and corporate
governance features. Drawn on management and corporate governance theories, we
develop a theoretical model that makes explicit the links between board
diversity, CSR committees' attributes, CSR and financial performance.
Particularly, we show that focusing on the cognitive and demographic
characteristics of board members could provide more insights on the link
between corporate governance and CSR. We also highlight how the functioning and
the composition of CSR committees, could be valuable to better understand the
relationship between corporate governance and CSR.
