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Perceptions of the efficacy of sustainability-related performance conditions in executive pay schemes

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  • Paul Emerton
  • Aled Jones

Abstract

This paper examines the efficacy of sustainability-related performance conditions in executive pay schemes at listed companies in the U.K. as perceived by the individuals involved in setting those conditions. It will be demonstrated that it is common practice in the U.K. for senior executives to receive part of their pay in the form of bonuses and share awards, the value of which awards will be determined by some degree of performance. The performance targets are generally related to financial performance but there is some evidence that performance conditions are increasingly being related to sustainability in some way. This paper considers a number of issues, including a key systemic issue of whether using incentive pay will have a material impact on the behaviour of U.K. listed companies regarding sustainability issues.

Suggested Citation

  • Paul Emerton & Aled Jones, 2019. "Perceptions of the efficacy of sustainability-related performance conditions in executive pay schemes," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 9(1), pages 1-16, January.
    • Handle: RePEc:taf:jsustf:v:9:y:2019:i:1:p:1-16
    DOI: 10.1080/20430795.2018.1498616
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    Cited by:

    1. Patrick Velte, 2024. "Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3119-3147, July.
    2. OYEWO, Babajide, 2019. "Does The Use Of Strategic Management Accounting Techniques Creates And Sustains Competitive Advantage? Some Empirical Evidence," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(2), pages 61-92.
    3. Douglas A. Adu & Basil Al‐Najjar & Thitima Sitthipongpanich, 2022. "Executive compensation, environmental performance, and sustainable banking: The moderating effect of governance mechanisms," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1439-1463, May.

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