Publication Frequency
Quarterly
Journal Articles
Search
Search scope
Journal Center
Asia Pacific Academy of Science Pte. Ltd. (APACSCI) specializes in international journal publishing. APACSCI adopts the open access publishing model and provides an important communication bridge for academic groups whose interest fields include engineering, technology, medicine, computer, mathematics, agriculture and forestry, and environment.
Volume Arrangement
Sustainability target setting and incentive design: A literature review
Article ID: 3134
Vol 2, Issue 2, 2025
DOI: https://doi.org/10.54517/bmtp3134
Vol 2, Issue 2, 2025
Received: 6 December 2024; Accepted: 10 April 2025; Available online: 11 April 2025; Issue release: 30 June 2025
Download PDF
Abstract
The integration of sustainability targets and their connection to executive compensation is emerging as a new facet of corporate strategies in response to the low-carbon transition, ESG-driven demands from institutional investors, regulatory mandates, and commitments to corporate social responsibility (CSR). The purpose of this research is to explore issues related to sustainability target-setting and the associated methodologies. This paper summarizes the prior work on target setting and sustainability targets, and the results from previous studies on the reason and rationality of setting sustainability targets were discussed. It also pointed out the issues in sustainability targets and related incentive design. Based on this, several suggestions are offered to assist companies in developing and setting sustainability targets and goals.
Keywords
sustainability targets; executive compensation; management incentives
References
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Author(s)
License URL: https://creativecommons.org/licenses/by/4.0/
This site is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0).
Editor-in-Chief
Macau University of Science and Technology, Macau
Indexing & Archiving
.jpg)
.jpg)
News & Announcements
2025-04-02
Volume 2 Issue 1 (2025) Released - Toward More Efficient Business Management
We would like to inform all of our readers of the formal release of the first issue of Business and Management Theory and Practice (eISSN: 3082-8155) in 2025. This issue consists of three research articles, five review articles, and one editorial from our respected editorial board member, Dr. Jian Xu, who has been recently selected into the 2024 Elsevier "Highly Cited Chinese Researchers" list.
2025-03-27
Good News! Dr. Jian Xu Included in the 2024 Elsevier “Highly Cited Chinese Researchers” List
We are pleased to announce that BMTP’s editorial board member, Dr. Jian Xu, has been selected into the 2024 Elsevier "Highly Cited Chinese Researchers" list. This is to acknowledge his significant contribution to the field of Applied Economics.
2025-01-15
Business and Management Theory and Practice Obtained Its ISSN: 3082-8155
We are pleased to share with all our contributors that our journal, Business and Management Theory and Practice received its eISSN (3082-8155), assigned by ISSN National Centre for Singapore. The journal is now collecting submissions for Volume 2 Issue 1. We encourage scholars to contribute to this journal.
2025-01-03
Launch of the Inaugural Issue of Business and Management Theory and Practice
We are delighted to announce the official release of the inaugural issue of Business and Management Theory and Practice. This issue features five insightful articles from esteemed authors based in Nigeria, China, Iran, and Cyprus.
2024-09-15
Welcome Prof. Felix T. S. Chan as Editor-in-Chief of Business and Management Theory and Practice
We are thrilled to announce that Prof. Felix T. S. Chan will join us as Editor-in-Chief of Business and Management Theory and Practice.
2024-08-20
BMTP is officially launched
Business and Management Theory and Practice (BMTP) has been officially launched now.Authors should adhere to the editorial and publishing policies of the journal, and prepare manuscripts in accordance with author guidelines.