Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements

P Velte - Corporate Social Responsibility and Environmental …, 2024 - Wiley Online Library
This literature review summarizes previous quantitative archival research on sustainability‐
related executive compensation (SREC) as the overarching research method in this field …

[HTML][HTML] A Global Study of Climate Uncertainty and Carbon Assurance

L Luo, J Zhang - The British Accounting Review, 2024 - Elsevier
Measurement, verification, and reporting of carbon emissions is essential for climate
management. However, research on carbon assurance is limited. To address this gap, we …

Climate board governance and carbon assurance–European evidence

P Velte - Journal of Global Responsibility, 2024 - emerald.com
Purpose This paper aims to investigate the effect of climate board governance based on (1)
carbon change committees,(2) critical mass of female board members and (3) carbon …

Voluntary carbon assurance and the cost of equity capital: International evidence

R Datt, L Luo, R Segara - Australian Journal of Management, 2024 - journals.sagepub.com
We examine the impact of voluntary carbon assurance on a firm's cost of equity capital
(COE). Based on 6500 firm-year observations across 44 countries covering a period of 8 …