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Although an increasing amount of empirical research has been linked to the impact of management control and governance on corporate social responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of corporate governance, the efficacy of board committees (e.g., audit, compensation or CSR committees) has been included in recent research designs. However, analyses of corporate governance at the individual level are related to the effects of top management members [e.g., chief executive officer (CEO), chief financial officer (CFO) or chief sustainability officer (CSO)] on CSR outcomes. This paper aims to convey a detailed understanding of sustainable management control’s impact as CSR-related board expertise. In more detail, we focus on the influence of both CSR committees and CSOs on three CSR measures mainly analysed in empirical-quantitative research: (1) CSR reporting; (2) CSR assurance (CSRA); and (3) CSR performance. We motivate our analysis with increased relevance from practical, regulatory and research perspectives, and we employ a systematic literature review of the symbolic vs. substantive effects of sustainability-related board composition. Based on our theoretical model (legitimacy theory, stakeholder theory and upper-echelons theory), we selected 48 quantitative peer-reviewed empirical studies on this research topic. Our analysis shows that CSR committees positively influence CSR reporting and performance. Thus, there are indications that the implementation of a CSR committee is not a symbolic act, but instead substantively contributes to CSR activities. However, in light of inconclusive empirical research results and a lack of studies that have analysed CSO-related effects, a notable research gap has been identified. Moreover, we note the main limitations of prior research in this review and develop an agenda with useful recommendations for future studies.

Sustainability-oriented CEO compensation is being widely discussed among policy makers, corporate practice, and academia. To date, management literature has yielded a growing body of empirical results on the determinants and effects of sustainable CEO compensation. Primarily, empirical studies analyze whether and to what extent sustainability-related issues determine the design of sustainable CEO compensation and how sustainability-oriented CEO compensation impacts corporate performance. However, the scattered nature of this research field has impeded an overarching empirical substantiation of the arguments in favor or against a sustainable CEO compensation. This structured literature review addresses this gap by analyzing 37 empirical studies on the key determinants and effects of sustainable CEO compensation. Using a multi-level analysis, we contribute to the discussion on sustainable CEO compensation by systematically identifying the central empirical insights and methodological and content-related foci within this research area. In summary, this review provides regulators, boards, management, investors, and other stakeholders with academic evidence on the determinants and effects of sustainability-oriented CEO compensation design. In addition to critically reflecting on the current state of research, we recommend paths for future research on sustainable CEO compensation.