IDEAS home Printed from https://ideas.repec.org/a/taf/jsustf/v9y2019i1p1-16.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/20430795.2018.1498616
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/20430795.2018.1498616?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:jsustf:v:9:y:2019:i:1:p:1-16. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/TSFI20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.