Another model encountered in the literature is the one presented by Ho(2005), who considers CSR as an attribute or dimension of CG, thus widening the scope of CG, and incorporating non- financial risks into the risk mitigation dimension of CG activities. As illustrated in Figure 2, this conception of CG includes conventional dimensions or attributes (e.g., board structure, strategic leadership, stewardship, social responsibilities, and capital structure and market relations), as well as CSR. This is consistent with the writings of other authors(e.g., Kendall, 1999; OECD, 1999), who also consider CSR as an integral part of CG.