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Chief sustainability officers : who are they and what do they do?
Perkins, Kathleen Miller; Serafeim, George - 2014
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 …
Persistent link: https://www.econbiz.de/10010410565
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The Rise of U.S. Food Sustainability Litigation
Tai, Steph - 2014
movement and its rising use of litigation. In particular, it focuses on two growing areas of food sustainability litigation … legal avenues fail to mesh with the values of the food sustainability movements. This article concludes by drawing from … studies of other historical movements and argues that the food sustainability movement, if it is to succeed in transforming …
Persistent link: https://www.econbiz.de/10014177006
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A Triptych Inquiry: Rethinking Sustainability, Innovation, and Financial Performance
Busch, Timo; Stinchfield, Bryan T.; Wood, Matthew S. - 2011
Management scholars have sought to answer the question: is there a financial payoff for ad-dressing ecological and social issues? We move beyond this question and include a time com-ponent for corporate financial performance (CFP) and a firm’s innovativeness in order to ask: when does it pay?...
Persistent link: https://www.econbiz.de/10010325873
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Chief sustainability officers : who are they and what do they do?
Perkins, Kathleen Miller; Serafeim, George - In: Leading sustainable change : an organizational perspective, (pp. 196-221). 2015
Persistent link: https://www.econbiz.de/10010486365
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ESG Assurance in the United States
Gipper, Brandon; Ross, Samantha; Shi, Shawn X. - 2022
We provide the first, large sample evidence on firms’ voluntary, third-party verification of environmental and social metrics in ESG reports (“ESG assurance”) in the United States. Focusing on S&P 500 firms from 2010-2020, we document a striking increase in ESG assurance. Unlike financial...
Persistent link: https://www.econbiz.de/10014238361
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Executive overconfidence and the slippery slope to financial misreporting
Schrand, Catherine; Zechman, Sarah L. C. - 2011
A detailed analysis of firms subject to SEC Accounting and Auditing Enforcement Releases (AAERs) in the 1990s and 2000s suggests that approximately one-quarter are the result of an act that is consistent with legal standards of intent. In the remaining three quarters, the initial misstatement...
Persistent link: https://www.econbiz.de/10009349654
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Reforming executive compensation: focusing and committing to the long-term
Bhagat, Sanjai; Romano, Roberta - In: Yale journal on regulation 26 (2009) 2, pp. 359-372
Persistent link: https://www.econbiz.de/10003927460
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Managing sustainability orientation : an empirical investigation of manufacturing firms
Hong, Paul; Jagani, Sandeep; Kim, Jinhwan; Youn, Sun Hee - In: International journal of production economics 211 (2019), pp. 71-81
Persistent link: https://www.econbiz.de/10012013921
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Fiscal responsibility laws : are they needed?
Lienert, Ian - In: Journal of international commerce, economics and policy 4 (2013) 3, pp. 1-32
Persistent link: https://www.econbiz.de/10010203952
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A ten country-company study of sustainability and product-market performance : influences of doing good, warm glow, and price fairness
Hult, G. Tomas M.; Mena, Jeannette A.; Gonzalez-Perez, … - In: Journal of macromarketing : examining the interactions … 38 (2018) 3, pp. 242-261
Persistent link: https://www.econbiz.de/10011924367