The pros and cons of rewarding social responsibility at the top
批判性讨论了在高管薪酬中加入社会责任指标的潜在好处与陷阱,回应了当前要求用社会绩效来设计激励方案的趋势。
Abstract Overemphasis on financial performance criteria to award incentives for CEOs has often been mentioned as one of the main culprits behind recent corporate scandals. In response, there is a growing chorus for inclusion of social performance criteria in the design of executive compensation schemes. To date, however, very little is known about the true benefits of this practice. This article critically discusses the potential advantages and pitfalls of this recommendation. © 2009 Wiley Periodicals, Inc.