This survey examines the vibrant academic literature on environmental, social, and
governance (ESG) investing. While there is no consensus on the exact list of ESG issues …

Interest in why firms conduct environmental, social and governance (ESG) activity is
longstanding and increasing. Our understanding, however, remains fragmented with …

What is the appropriate objective function for a firm? We analyze this question for the case
where shareholders are prosocial and externalities are not perfectly separable from …

This paper traces the history of the International Integrated Reporting Council (IIRC) over the
four years since its formation in 2010. The paper demonstrates that, on its foundation, the …

As both demand and supply for information about companies' sustainability performance
continues to grow, many investors complain that the ESG data universe is getting too …

Abstract Research Question/Issue Short‐termism is increasingly seen as a problem for
developing sustainable and responsible business. We posit that a long‐term ownership …

This study explores the impact of B Corp certification and its associated impact assessment
on four case studies of small and medium-sized Brazilian companies certified as B Corps …

This article uses UK data to examine issues regarding the scarcity of women in boardroom
positions. The article examines appointments, pay and any associated productivity effects …

ÔA comprehensive analysis of how the large corporation has impacted national and global
governance. Wilks has made an important contribution to the literature on the changing …

The financial crisis has demonstrated serious flaws in the corporate governance of
systemically important financial firms. In particular, the norm that managers should seek to …