ESG Metrics in Management Compensation Systems: An Agency Theory Perspective

With growing public and policy-makers’ attention to environmental, social, and governance (ESG) disclosures, a natural question is how management compensation systems should include ESG metrics. This paper selectively reviews and discusses insights from agency theory on the design of optimal managem...

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Bibliographic Details
Main Authors: Ralf Ewert, Alfred Wagenhofer
Format: Article
Language:deu
Published: Nomos Verlagsgesellschaft mbH & Co. KG 2025-04-01
Series:Swiss Journal of Business
Online Access:https://www.nomos-elibrary.de/10.5771/2944-3741-2025-1-3
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