[1] Macquarie Univ, Macquarie Business Sch, Ctr Corp Sustainabil & Environm Finance, Sydney, NSW, Australia
[2] Macquarie Univ, Macquarie Business Sch, Dept Accounting & Corp Governance, Sydney, NSW, Australia
[3] Macquarie Univ, Macquarie Business Sch, Dept Appl Finance, Sydney, NSW, Australia