This paper examines whether green incentives embedded in executive compensation schemes are associated with a reorientation of firms’ innovative activities toward environmentally sustainable technologies. Overall, the findings suggest that executive green incentives are associated with the direction, and not merely the volume, of firms’ innovative activities, highlighting the role of internal governance mechanisms in sustainability transitions while recognising the limits of causal inference in observational data.
Parties de L’information comptable et extra-comptable relative aux immatériels, sous la direction de Bessieux-Ollier C., Blum V. et Walliser E., Editions Pearson (2026). L’ouvrage propose...
