comprehensive analysis of how CEOs in the largest listed companies through their talk of sustainability provide accountability to …Purpose: This paper sets out to examine how CEOs' talk of sustainability has developed in a period of increased … their progress and performance within the sustainability area. Design/methodology/approach: By adopting an interpretive …

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 …

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 …

differs for companies in countries with sustainability regulation and better SDGs performance ratings. Contrary to our …

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 …

Responsibility (CSR) to the implementation of the EU Sustainability Strategy. Through the concept of sustainability, a concern for …, sustainability can be framed within Corporate Responsibility, defined here as a governance framework that extends fiduciary … operating at different times. Moreover, this essay tries to establish a bridge between the concept of sustainability and a …

The terms corporate social responsibility, ‘sustainability’, ‘sustainable development’ and ‘corporate sustainability … come to be used interchangeably mixing up policy agendas, confusing managers, regulators and activists and the public at …

Environmental disasters are thought to increase the focus on corporate sustainability in the communities where they … actions to construct measures of local corporate sustainability, we study this conjecture. To address the omitted variables … corporate environmental sustainability in the following year. The impact is not homogeneous across counties: it is significant …

institution (the “sustainability footprint”) and examine the relation between sustainability footprints and risk …-adjusted investment performance. The analysis shows that 13F institutions with better sustainability footprints outperform. The positive … effect of sustainability footprints on the risk-adjusted performance of 13F institutions' equity portfolios is concentrated …