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Search Results (3)

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Keywords = CSR-contingent compensation

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37 pages, 1118 KB  
Article
Reframing Sustainability in Post-Mining Landscapes: A Foundational Framework for Institutional and Behavioral Integration in Indonesia
by Justan Riduan Siahaan, Gagaring Pagalung, Eymal Bahsar Demmallino, Abrar Saleng, Andi Amran Sulaiman and Nadhirah Nagu
Sustainability 2025, 17(12), 5278; https://doi.org/10.3390/su17125278 - 7 Jun 2025
Cited by 8 | Viewed by 4422
Abstract
Sustainability in post-mining landscapes has left a critical governance challenge in resource-rich countries such as Indonesia, where extraction leaves communities economically vulnerable and environments degraded. This study aims to develop and validate a dual-pathway framework for post-mining sustainability by analyzing the intersection between [...] Read more.
Sustainability in post-mining landscapes has left a critical governance challenge in resource-rich countries such as Indonesia, where extraction leaves communities economically vulnerable and environments degraded. This study aims to develop and validate a dual-pathway framework for post-mining sustainability by analyzing the intersection between institutional mechanisms and behavioral readiness. Drawing from a qualitative meta-synthesis of 1339 stakeholder-derived remarks coded across 80 thematic nodes, the framework identifies ten key dimensions, including land compensation, corporate social responsibility (CSR) co-financing, agroecological livelihoods, stakeholder engagement, social norms, and perceived legitimacy. Anchored in Stakeholder Theory and Legitimacy Theory, the findings reveal that sustainability is contingent not solely on technical rehabilitation but also on the synergy between policy reform, community empowerment, and cultural acceptance. While this study is grounded in secondary data synthesis, further field validation is recommended to enhance generalizability across diverse mining regions. The resulting model offers both a conceptual and operational guide for participatory governance and behavioral integration in complex post-extractive contexts with policy recommendations for inclusive, multi-actor planning in Indonesia’s mining regions. Full article
(This article belongs to the Special Issue Land Use Planning for Sustainable Ecosystem Management)
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21 pages, 454 KB  
Article
Managerial Incentives and Firm Risk Taking: The Mediating Role of Corporate Social Responsibility
by Desheng Yin, Michael Wang, Yufan Sun, Haizhi Wang and Xinting Zhen
Risks 2025, 13(3), 42; https://doi.org/10.3390/risks13030042 - 25 Feb 2025
Cited by 1 | Viewed by 2790
Abstract
In this study, we focus on managerial incentives provided by debt-like compensation and further investigate whether and to what extent such managerial incentives may affect CEOs’ decisions on risk management. Building on cumulative prospect theory and instrumental stakeholder theory, we propose that CEOs [...] Read more.
In this study, we focus on managerial incentives provided by debt-like compensation and further investigate whether and to what extent such managerial incentives may affect CEOs’ decisions on risk management. Building on cumulative prospect theory and instrumental stakeholder theory, we propose that CEOs tend to have risk-reduction incentives if they are paid with debt in their own firms, and that firm engagement in corporate social responsibility (CSR) activities can mediate the relationship between debt-like compensation and firm risk taking. In addition, we posit that the mediated relationship between CEO debt-like compensation and firm risk taking is contingent, and we propose environmental dynamism and munificence as two such contingencies that moderate the mediated process. Using a large longitudinal dataset of nonfinancial U.S. firms, we document strong supportive evidence for these hypotheses. Full article
12 pages, 260 KB  
Article
CSR-Contingent Executive Compensation Incentive and Earnings Management
by Zhichuan (Frank) Li and Caleb Thibodeau
Sustainability 2019, 11(12), 3421; https://doi.org/10.3390/su11123421 - 21 Jun 2019
Cited by 44 | Viewed by 9494
Abstract
This paper empirically studies the connection between earnings management and corporate social performance, conditional on the existence of CSR-contingent executive compensation contracts, an emerging practice to link executive compensation to corporate social performance. We find that executives are more likely to manipulate earnings [...] Read more.
This paper empirically studies the connection between earnings management and corporate social performance, conditional on the existence of CSR-contingent executive compensation contracts, an emerging practice to link executive compensation to corporate social performance. We find that executives are more likely to manipulate earnings to achieve their personal compensation goals when CSR rating is low, as well as their CSR-contingent compensation. Because of public pressure on their excessive total compensation, corporate executives see no need to manipulate earnings to increase compensation when their CSR-contingent compensation is already high. Our results suggest that earnings management and CSR-contingent compensation are substitute tools to serve the interests of executives, which is an agency problem that was never previously studied. Additionally, we explore how managerial characteristics affect earnings management, driven by the incentive effects of CSR-linked compensation. Full article
(This article belongs to the Special Issue Sustainable Performance Management)
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