Purpose The purpose of this paper is to enhance understanding of corporate governance (CG) in delivering excellence in corporate social responsibility (CSR). Design/methodology/approach The paper demonstrates models of CG and the associated elements affecting CSR. It addresses the integration of CSR into management systems through a framework as a process‐based management system and studies the role of leadership style for socially responsible organizations. The paper develops a comprehensive questionnaire that enables organizations to audit their commitment to environment and social responsibility. Findings The paper reflects that CG encompasses different internal and external factors, by which management of organizations are influenced. This is also compatible with the new corporate community models, in which investors, the public, customers, employees and associated corporations have a mutual impact on management. The leadership style is also found to play an important role in socially responsible organizations. In this respect, transformational leader seems to be more effective, compared with manager and transactional leader. The paper suggests that organizations should audit their CG capabilities towards CSR, based on a proposed questionnaire in order to drive excellence in CSR. Originality/value The paper provides a comprehensive study to help understand key elements of CG and CSR and proposes a new questionnaire to organizations for assessing how far they are able to move towards socially responsible organizations.
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