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Although an increasing amount of empirical research has been linked to the impact of management control and governance on Corporate Social Responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of...
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Purpose – This paper analyses 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 principal agent theory, the authors...
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Based on legitimacy theory and upper echelons theory, this empirical study addresses whether sustainability expertise in Corporate Sustainability Committees (CSCs) has an impact on firms’ environmental performance. Moreover, a moderator analysis of the implementation of Chief Sustainability...
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