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CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As (2023)

Environmental management control systems (EMCSs) effectively integrate environmental objectives into corporate decision-making, yet implementation costs may discourage their adoption. To understand firms’ economic motivation for implementing EMCSs, we theorize that internal and external factors drive both their economic performance and the decision to implement EMCSs. ...

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Environmental management control systems: Exploring the economic motivation behind their implementation (2023)

Environmental management control systems (EMCSs) effectively integrate environmental objectives into corporate decision-making, yet implementation costs may discourage their adoption. To understand firms’ economic motivation for implementing EMCSs, we theorize that internal and external factors drive both their economic performance and the decision to implement EMCSs. ...

To Publication

From attention to action: How board environmental expertise influences corporate environmental performance (2023)

How do board environmental experts influence corporate environmental performance? Drawing on the advisory role of the board, we examine this question and propose that board environmental expertise fosters attention toward stakeholders through the development of decision-makers’ knowledge structures and the identification of opportunities to address a wider range of stakeholders, ultimately contributing to stronger stakeholder orientation. ...

To Publication