Othmar M. Lehner is the director of the Center for Accounting, Finance and Governance at the Hanken School of Economics, Helsinki.

Theresia Harrer is a postdoctoral researcher in sustainability accounting at the Hanken School of Economics, Helsinki.

Hanna Silvola is an associate professor of accounting at the Hanken School of Economics, Helsinki.

Olaf Weber is a professor at the Schulich School of Business and holds the CIBC Chair in Sustainable Finance.