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Gipper, Brandon; Ross, Samantha; Shi, Shawn X. - 2022

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 audits, there is significant heterogeneity in many dimensions of ESG … assurance within the ESG report, including choice of metrics assured, level of assurance, and assuror identity, among others. We …

Persistent link: https://www.econbiz.de/10014238361

The power of truth : experimental evidence on the economic implications of truth as a sacred value?

Gibson, Rajna; Tanner, Carmen; Wagner, Alexander F. - 2009

We conduct an experiment assessing the extent to which people trade off the economic costs of truthfulness against the intrinsic costs of lying. The results allow us to reject a type-based model. People's preferences for truthfulness do not identify them as only either quot;economic typesquot;...

Persistent link: https://www.econbiz.de/10003966638

Distributive justice and CEO compensation

Jasso, Guillermina (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003756107

Design of an indicator for health and safety governance

Minguillón, Roberto F.; Yacuzzi, Enrique - 2009

Occupational Health and Safety Governance (OHSG) is a branch of Corporate Governance by which the board directs and controls labor risks created by their own enterprise. The OHSG concept is relatively new; unlike Occupational Health and Safety Management, which is mostly related to the work of...

Persistent link: https://www.econbiz.de/10003875195

Abfindungen für Vorstandsmitglieder : empirische Untersuchung der Entsprechenserklärungen von CDAX-Unternehmen

Schottmüller-Einwag, Ute - 2016

Diese Studie untersucht die Akzeptanz der Empfehlung 4.2.3 Abs. 4 S. 1 Deutscher Corporate Governance Kodex zwischen 2010 und 2014 bei allen CDAX-Unternehmen. Dazu wurden die Entsprechenserklärungen ausgewertet, Entsprechens- und Abweichungsquoten bestimmt, Abweichungsgründe ermittelt und...

Persistent link: https://www.econbiz.de/10011495889

Do institutional investors drive corporate social responsibility? : international evidence

Dyck, Alexander; Lins, Karl; Roth, Lukas; Wagner, Hannes - 2015

This paper assesses whether shareholders drive the environmental and social (E&S) performance of firms worldwide. Across 41 countries, we find that institutional ownership is positively associated with E&S performance with additional tests suggesting this relation is causal. Our evidence shows...

Persistent link: https://www.econbiz.de/10011443028

Do situational social norms crowd out intrinsic preferences? : an experiment regarding the choice of honesty

Gibson, Rajna; Tanner, Carmen; Wagner, Alexander F. - 2015 - April 10, 2015

Social norms can act as safeguards against corporate misconduct, but can also foster undesirable behavior. To study differences in individual resistance to social norms, we conduct a laboratory experiment on misrepresentation of earnings. There are systematic differences among individuals'...

Persistent link: https://www.econbiz.de/10011293496

A triptych inquiry : rethinking sustainability, innovation, and financial performance

Busch, Timo; Stinchfield, Bryan T.; Wood, Matthew S. - 2010

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/10011383084

The sustainability footprint of institutional investors

Gibson, Rajna; Krüger, Philipp - 2017 - This version: 17 February 2017

We propose a novel way of measuring the equity portfolio-level environmental and social characteristics of a 13F institution (the “sustainability footprint”) and examine the relation between sustainability footprints and risk-adjusted investment performance. The analysis shows that 13F...

Persistent link: https://www.econbiz.de/10011626640

Übereinstimmung von Entsprechenserklärungen und Erklärungsentsprechen bei Abfindungen

Schottmüller-Einwag, Ute - 2016

Diese Studie untersucht die Übereinstimmung von Erklärungsentsprechen und Entsprechenserklärung bezüglich Ziffer 4.2.3 Abs. 4 S. 1 Deutscher Corporate Governance Kodex (DCGK) in den Jahren 2010 bis 2014. Dazu wurden in einer Vollerhebung die Entsprechenserklärungen und Abfindungssummen...

Persistent link: https://www.econbiz.de/10011585168