Yoon and Serafeim (2022) provide a review of the history of materiality, a brief discussion of selected research, and a discourse on measurement noise. They do not address the results of our research, our critique of their analysis, or our evidence that the main finding of Khan, Yoon, and...

For more than thirty years, scholars have investigated the connection between corporate sustainability and financial performance. In 2016, Khan, Serafeim, and Yoon published what appeared to be a major breakthrough in this quest. They reported that guidance from the Sustainability Accounting...

chapter 1 Introduction -- chapter 2 Product innovation -- chapter 3 Organizing for innovation: How do firms innovate? -- chapter 4 Environmental product innovation -- chapter 5 Theory-based conceptual model and research methodology -- chapter 6 Description of the Mitka and Mango cases -- chapter...