ESG Mutual Fund Voting on Executive Compensation Shareholder Proposals

نویسندگان

چکیده

ABSTRACT We investigate how mutual funds with environmental, social, and governance (ESG) objectives vote on shareholder proposals related to executive compensation. Using a sample of 94,695 votes by 2,354 from 2012 2021, we find ESG are 9.4 percent more likely than non-ESG in favor such proposals, the likelihood increases 19.2 for aligning compensation environmental social (ES) objectives. also 14.9 support improve transparency, but only 7.0 about redesigning Our results consistent perceiving greater net benefits supporting particularly those ES transparency. Additionally, committed regulatory filings fund families that voluntarily signed United Nations’ Principles Responsible Investment. JEL Classifications: G23; G30; M12; M14.

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ژورنال

عنوان ژورنال: Journal of Management Accounting Research

سال: 2023

ISSN: ['1558-8033', '1049-2127']

DOI: https://doi.org/10.2308/jmar-2022-036