ABSTRACT

Corporate social and environmental responsibility (CSR), along with the concept of sustainable development largely associated with it since the Brundtland Commission Report (1987), has prompted a broadening of the notion of corporate forms of governance and underlines the importance of dialogue in a corporate setting. The stakes posed by the CSR are no longer suffi ciently recognised by the tripartite framework made up of fi nancial markets, boards of directors, and top management.