Corporate commitment to sustainability – is it all hot air? A review of the linkage between executive pay and sustainable performance

Deegan, Craig and Islam, Muhammad Azizul 2010, Corporate commitment to sustainability – is it all hot air? A review of the linkage between executive pay and sustainable performance, in AFAANZ 2010 : Accounting and Finance Association of Australia and New Zealand Annual Conference, AFAANZ, [Christchurch, New Zealand], pp. 1-20.

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Title Corporate commitment to sustainability – is it all hot air? A review of the linkage between executive pay and sustainable performance
Author(s) Deegan, Craig
Islam, Muhammad Azizul
Conference name Accounting and Finance Association of Australia and New Zealand. Conference (2010 : Christchurch, New Zealand)
Conference location Christchurch, New Zealand
Conference dates 4-6 July 2010
Title of proceedings AFAANZ 2010 : Accounting and Finance Association of Australia and New Zealand Annual Conference
Editor(s) [Unknown]
Publication date 2010
Conference series Accounting and Finance Association of Australia and New Zealand Conference
Start page 1
End page 20
Total pages 20
Publisher AFAANZ
Place of publication [Christchurch, New Zealand]
Keyword(s) sustainability
climate change
management remuneration plan
key management personnel
Summary Across time, companies are increasingly making public commitments to sustainable development and to reducing their impacts on climate change. Management remuneration plans (MRPs) are a key mechanism to motivate managers to achieve corporate goals. We review the MRPs negotiated with key management personnel in a sample of large Australian carbon-intensive companies. Our results show that, as in past decades, the companies in our sample have MRPs in place that continue to fixate on financial performance. We argue that this provides evidence of a disconnection between the sustainability-related rhetoric of the sample companies, and their ‘real’ organisational priorities.
Language eng
Field of Research 150106 Sustainability Accounting and Reporting
Socio Economic Objective 910499 Management and Productivity not elsewhere classified
HERDC Research category E1 Full written paper - refereed
HERDC collection year 2010
Copyright notice ©2010, AFAANZ
Persistent URL http://hdl.handle.net/10536/DRO/DU:30033282

Document type: Conference Paper
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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