Are ESG performance-based incentives a panacea or a smokescreen for excess compensation?

Purpose This paper aims to examine how the use of environmental, social and governance (ESG) incentives intersects with top management power and various corporate governance mechanisms to affect excess annual cash bonus compensation. Design/methodology/approach The authors use a novel artificial int...

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Veröffentlicht in:	Sustainability accounting, management and policy journal (Print) management and policy journal (Print), 2023-06, Vol.14 (3), p.591-634
Hauptverfasser:	Keddie, S. Leanne, Magnan, Michel
Format:	Artikel
Sprache:	eng
Schlagworte:	Artificial intelligence Boards of directors Bonuses Business metrics Chief executive officers Compensation Compensation plans Corporate governance Environmental governance Environmental performance Executive compensation Incentive plans Power Proxy statements Social responsibility Stakeholders Stockholders
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