arbiter
JournalsPricingAccount

From Compensation to Circularity: <scp>CSR</scp> Contracting, Eco‐Innovation, and Waste Management

Sonia Boukattaya et al.

Corporate Social Responsibility and Environmental Management2026https://doi.org/10.1002/csr.70598article
AJG 1ABDC C
Weight
0.50

What the paper says

ABSTRACT This study explores the effect of corporate social responsibility (CSR)‐related compensation or CSR contracting where executive compensation is tied to environmental, social, and governance (ESG) targets on waste management strategies. It also investigates the role of eco‐innovation in shaping CSR contracting‐waste management relationships. Using an international panel of 10,886 firm‐year observations across 43 countries from 2011 to 2022, we show that CSR contracting is associated with decreased waste generation and increased waste recycling. By tying executive compensation to sustainability metrics, firms create stronger incentives for managers to prioritize resource efficiency and circular economy practices. This effect is accentuated in environmentally innovative firms indicating that CSR contracting is particularly effective when embedded within a broader organizational commitment to innovation strategies. Further analyses show that the effect is also stronger for hazardous waste, in firms with CSR committees and following the implementation of sustainable development goals (SDGs) in 2015. This study provides insights into CSR contracting effectiveness and highlights its potential to complement regulatory policies. The results have implications for corporate boards, policymakers, and stakeholders aiming to embed sustainability into strategic and managerial systems.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1002/csr.70598

Or copy a formatted citation

@article{sonia2026,
  title        = {{From Compensation to Circularity: <scp>CSR</scp> Contracting, Eco‐Innovation, and Waste Management}},
  author       = {Sonia Boukattaya et al.},
  journal      = {Corporate Social Responsibility and Environmental Management},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1002/csr.70598},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

From Compensation to Circularity: <scp>CSR</scp> Contracting, Eco‐Innovation, and Waste Management

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.