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ESG Measures and Non-financial Performance Reporting
2022Paolo Tenuta, Domenico Rocco Cambrea
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The use of financial and non-financial performance measures: a contingency perspective
2013Financial and non-financial index and indicators are applied in industry for measure firmsâ€TM business and operational performance. Different mix of measures are usually implemented in practice and we argue that, to a certain extent, this variability can be explained according to some contextual factors, as for instance environmental uncertainty ...
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ESG and Executive Performance-Compensation Sensitivity : Financial and Non-Financial Performance
Korean Accounting Information Association[Purpose] The purpose of this study is to analyze how corporate ESG management affects executive compensation. To achieve this, the study examines the impact of executive performance, categorized into financial performance(accounting performance and stock performance) and nonfinancial performance(ESG performance), on the sensitivity of executive ...
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