.... Louis, and the 2019 Bar-Ilan University New Research on Executive Compensation and on Sustainability Conference for useful comments and suggestions. We also thank Carolyn Liu and James Zeitler for research assistance. Dane M. Christensen is grateful for financial support from the University of Oregon...

...Mozaffar Khan; George Serafeim; Aaron Yoon ABSTRACT Using newly available materiality classifications of sustainability topics, we develop a novel dataset by hand-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings. This allows us...

.... Editor's note: Accepted by Christopher D. Ittner. December 2014 October 2015 2016 target setting motivation carbon emissions environment climate change sustainability environmental performance In recent years, environmental issues and the climate change crisis have...