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