Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 21, 2023 erstellt
Beschreibung:
Investors and managers are increasingly focused on business decision making and reporting related to environmental, social, and governance (ESG) issues. In this paper, we use interview data from 29 chief audit executives (CAEs) from publicly traded companies in the U.S. to propose a framework for how companies can formally evaluate the ‘G’ in ESG. We propose that a corporate governance evaluation could go beyond the boardroom and quantitative data alone, to involve interviews and surveys of employees at various levels. We conclude by offering suggestions for future research