sustainability over time, we know little about the role of the Chief Sustainability Officer (CSO) in this process. Using survey and … sustainability commitment. We document increasing organizational authority of the CSO as organizations increase their commitment to … sustainability moving from Compliance to Efficiency and then to Innovation. However, we also document a decentralization of decision …

implications regarding the promotion of good practices in sustainability, among both managers and employees, are identified, taking … economic context and to the sustainability-related challenges. The efficient communication, the cohesion, and the development …-term orientation of leaders towards sustainability is influenced by factors such as gender, age, position within the organisation, type …

explore whether executive ownership fosters a non-financial sustainability footprint as well. We find that executive ownership … inverse relationship between executive ownership and sustainability performance is causal. Executive ownership schemes can …. Executive compensation should rather include incentives explicitly linked to sustainability goals …

in the context of meeting or beating analyst forecasts significantly influence managers’ decision to make CAEs. Regarding … managers’ self-serving biases in their CAE decisions and support the need for enhanced CAE disclosure …