Purpose: This paper aims to analyse whether and how different types of institutional investors influence shareholder proposal initiations, say-on-pay (SOP) votes and management compensation from a sustainability perspective. Design/methodology/approach: Based on the principal-agent theory, the...

Purpose: This study aims to focus on environmental, social and governance (ESG) performance as a whole and individually in its three pillars and their influence on earnings management. Design/methodology/approach: Companies listed on the German Prime Standard (DAX30, TecDAX and MDAX) for the...

Purpose The purpose of this paper is to analyse women on management board and their impact on environmental, social and governance (ESG) performance in two European two-tier countries. Design/methodology/approach The empirical quantitative paper covers a sample of German and Austrian companies...

Purpose This paper aims to analyze the impact that sustainable board governance has on corporate social responsibility (CSR) on the European capital market because of the current debate of future European regulations on the topic. Design/methodology/approach Based on a legitimacy and stakeholder...

Purpose The purpose of this study is to examine the relationship among chief sustainability officer (CSO) expertise, sustainability-related executive compensation (SEC) and biodiversity disclosure (BD). Design/methodology/approach Based on legitimacy and upper echelons theory, this study uses...

Purpose This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms. Design/methodology/approach Applying a stakeholder agency-theoretical framework, the author...

Purpose This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review and includes 38...

Purpose The purpose of this paper is to concentrate on environmental, social and governance performance (ESGP) in total and divided in each component and evaluate their impact on financial performance (FINP). Design/methodology/approach The study covers a sample selection of companies listed on...