Now showing items 1-6 of 6

    • The Climate Custodians 

      Eccles, Robert G; Youmans, Timothy John (2016-07-20)
      Can custody banks become key players in climate change? Custody banks joining the battle against climate change will signal a significant shift in governance ideology for this highly regulated industry so critical to the ...
    • The Impact of Corporate Sustainability on Organizational Processes and Performance 

      Eccles, Robert G; Ioannou, Ioannis; Serafeim, Georgios (INFORMS, 2014)
      We investigate the effect of corporate sustainability on organizational processes and performance. Using a matched sample of 180 U.S. companies, we find that corporations that voluntarily adopted sustainability policies ...
    • Implied Materiality and Material Disclosures of Credit Ratings 

      Eccles, Robert G; Youmans, Timothy John (2015-04-14)
      This first of three papers in our series on materiality in credit ratings will examine the materiality of credit ratings from an “implied materiality” and governance disclosure perspective. In the second paper, we will ...
    • Integrated Reporting for a Re-Imagined Capitalism 

      Eccles, Robert G; Spiesshofer, Birgit (2015-09-28)
      An essential element of capitalism is corporate reporting. Today’s capitalism is supported by financial reporting. Critics of today’s capitalism argue that it is too short-term oriented and rewards companies for creating ...
    • Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality 

      Eccles, Robert G; Youmans, Timothy John (2015-09-01)
      Under the prevailing ideology of “shareholder primacy” most boards of directors believe that they are prevented from considering stakeholders other than shareholders in determining material issues and materiality for ...
    • Pay for Environmental Performance: The Effect of Incentive Provision on Carbon Emissions 

      Eccles, Robert G; Ioannou, Ioannis; Li, Shelley Xin; Serafeim, Georgios (2012-12-07)
      Corporations are increasingly under pressure to improve their environmental performance and to account for potential risks and opportunities associated with climate change. In this paper, we examine the effectiveness of ...