Institution: | 1. KPMG Oy Ab, Advisory, Responsible Investment and Sustainability Services, Helsinki, Finland;2. University of Helsinki, Faculty of Agriculture and Forestry, Department of Economics and Management, Finland;3. University of Helsinki, Faculty of Agriculture and Forestry, Department of Forest Sciences, Finland;4. University of Groningen, Faculty of Economics and Business, Department of Finance, Groningen, The Netherlands;5. University of Saint Andrews, School of Management, Saint Andrews, UK |