Article New Tools to Capture the Elusive Green Consumer: Reviving a Revolution
You may consider going through my paper for some ideas.
I would tend to say no, governance alone is not enough, particularly if governance is made to mean checking a compliance against a checklist of indicators or targets.
In the end, CSR needs to be part of the mainstream decision-making to form part of the CEO's agenda. Without this commitment from the top, CSR could readily degenerate into a "nice to have" that is relegated to a second or "non-priority" when the going gets tough (or the fashion wanes). Often, this occurs when there is an economic reason for sustaining the CSR efforts.
Complementary or Substitutive Effects? Corporate Governance Mechanisms and Corporate Social Responsibility WY Oh, YK Chang, TY Kim - Journal of Management, 2016