Table A1. Firm and respondent...

Table A1.

Firm and respondent characteristics

Company	Industry sector	Professional background/ interview code
Company	Industry sector	2013	2016	2018
1	Utilities(U)	1. Engineering [Co1(1,U,E,2013)]	1. Accounting [Co.1(1,U,A, 2016)]	1.Accounting [Co.1(1,U,A,2018)]
		2. Env. Sustainability [Co.1(2,U,ES,2013)]	2. Accounting [Co.1(2,U,A,2016)]
		3. Accounting [Co.1(3,U,A,2013)]
2	Materials(M)	1. Engineering [Co.2(1,M,E,2013)]		1.Engineering [Co.2(1,M,E,2018)]
		2. Engineering [Co.2(2,M,E,2013)]		2.Engineering [Co.2(2,M,E,2018)]
		3. Env. Sustainability [Co.2(3,M,ES,2013]
3	Materials(M)	1. Accounting [Co.3(1,M,A,2013)]	1. Engineering [Co.3(1,M,E,2016)]	1.Engineering [Co.3(1,M,E,2018)]
		2. Engineering [Co.3(2,M,E,2013)]	2. Env. Sustainability [Co.3(2,M,ES,2016)]	2.Env. Sustainability [Co.3(2,M,ES,2018)]
		3. Env. Sustainability [Co.3(3, M,ES,2013)]
4	Materials(M)	1. Env. Sustainability [Co.4(1,M,ES,2013)]	1. Env. Sustainability [Co.4(1,M,ES,2016)]
		2. Accounting [Co.4(2,M,A,2013)]	2. Accounting [Co.4(2,M,A,2016)]
		3. Engineering [Co.4(3,M,E,2013)]
5	Materials(M)	1. Engineering [ Co.5(1,M,E,2013)]
6	Materials(M)	1. Engineering [Co.6(1,M,E,2013)]
6	Materials(M)	2. Engineering [Co.6(2,M,E,2013)]
7	Industrials(I)	1. Accounting [Co.7(1,I,A,2013)]	1. Lawyer [Co.7(1,I,L,2016)]	1 Lawyer [Co.7(1,I,L,2018)]
7	Industrials(I)	2. Engineering [Co.7(2,I,E,2013)]	2. Lawyer [Co.7(2,I,L,2016)	1 Lawyer [Co.7(1,I,L,2018)]
8	Industrials(I)	1. Engineering [Co.8(1,I,E,2013)]	1. Lawyer [Co.8(1,I,L, 2016)]	1.Lawyer [Co.8(1,I,L,2018)]
9	Energy(E)	1. Env. Sustainability [Co.9(1,E,ES,2013)]	1. Env. Sustainability [Co.9(1,E,ES,2016)]	1.Env. Sustainability [Co.9(1,E,ES,2018)]
10	Consumer staples(CS)	1. Engineering [Co.10(1,CS,E,2013)]	1. Engineering [Co.10(1,CS,E,2016)]	1.Engineering [Co.10(1,CS,E,2018)]
		2. Accounting [Co.10(2, CS,A, 2013)]	1. Env. Sustainability [Co.10(2,CS,ES,2016)]	1 Env. Sustainability [Co.10(1,CS,SE,2018)]
		3. Accounting [Co.10(3,CS,A,2013)]	1. Engineering [Co.10(1,CS,E,2016)]	1 Accounting [Co.10(1,CS,A,2018)]
11	Communication services(ComS)	1. Engineering [Co.11(1,ComS, E,2013)]
12	Information technology(IT)	1. Other [Co.12(1, IT,OP,2013)]
12	Information technology(IT)	2. Other [Co.12 (2,IT,OP,2013)]
13	Consumer staples(CS)	1. Env. Sustainability [Co.13(1,CS,ES,2013)]
		2. Env. Sustainability [Co.13(2,CS,ES,2013)]
		3. Accounting [Co.13(3,CS,A,2013)]
14	Consumer discretionary(CD)		1. Engineering [Co.14(1,CD,E,2016)]
15	Energy (E)		1. Env. Sustainability [Co.15(1,E,ES,2016)]
	Totals companies (interviews)	13(28)	9(15)	7(11)

Company	Industry sector	Professional background/ interview code
Company	Industry sector	2013	2016	2018
1	Utilities(U)	1. Engineering [Co1(1,U,E,2013)]	1. Accounting [Co.1(1,U,A, 2016)]	1.Accounting [Co.1(1,U,A,2018)]
		2. Env. Sustainability [Co.1(2,U,ES,2013)]	2. Accounting [Co.1(2,U,A,2016)]
		3. Accounting [Co.1(3,U,A,2013)]
2	Materials(M)	1. Engineering [Co.2(1,M,E,2013)]		1.Engineering [Co.2(1,M,E,2018)]
		2. Engineering [Co.2(2,M,E,2013)]		2.Engineering [Co.2(2,M,E,2018)]
		3. Env. Sustainability [Co.2(3,M,ES,2013]
3	Materials(M)	1. Accounting [Co.3(1,M,A,2013)]	1. Engineering [Co.3(1,M,E,2016)]	1.Engineering [Co.3(1,M,E,2018)]
		2. Engineering [Co.3(2,M,E,2013)]	2. Env. Sustainability [Co.3(2,M,ES,2016)]	2.Env. Sustainability [Co.3(2,M,ES,2018)]
		3. Env. Sustainability [Co.3(3, M,ES,2013)]
4	Materials(M)	1. Env. Sustainability [Co.4(1,M,ES,2013)]	1. Env. Sustainability [Co.4(1,M,ES,2016)]
		2. Accounting [Co.4(2,M,A,2013)]	2. Accounting [Co.4(2,M,A,2016)]
		3. Engineering [Co.4(3,M,E,2013)]
5	Materials(M)	1. Engineering [ Co.5(1,M,E,2013)]
6	Materials(M)	1. Engineering [Co.6(1,M,E,2013)]
6	Materials(M)	2. Engineering [Co.6(2,M,E,2013)]
7	Industrials(I)	1. Accounting [Co.7(1,I,A,2013)]	1. Lawyer [Co.7(1,I,L,2016)]	1 Lawyer [Co.7(1,I,L,2018)]
7	Industrials(I)	2. Engineering [Co.7(2,I,E,2013)]	2. Lawyer [Co.7(2,I,L,2016)	1 Lawyer [Co.7(1,I,L,2018)]
8	Industrials(I)	1. Engineering [Co.8(1,I,E,2013)]	1. Lawyer [Co.8(1,I,L, 2016)]	1.Lawyer [Co.8(1,I,L,2018)]
9	Energy(E)	1. Env. Sustainability [Co.9(1,E,ES,2013)]	1. Env. Sustainability [Co.9(1,E,ES,2016)]	1.Env. Sustainability [Co.9(1,E,ES,2018)]
10	Consumer staples(CS)	1. Engineering [Co.10(1,CS,E,2013)]	1. Engineering [Co.10(1,CS,E,2016)]	1.Engineering [Co.10(1,CS,E,2018)]
		2. Accounting [Co.10(2, CS,A, 2013)]	1. Env. Sustainability [Co.10(2,CS,ES,2016)]	1 Env. Sustainability [Co.10(1,CS,SE,2018)]
		3. Accounting [Co.10(3,CS,A,2013)]	1. Engineering [Co.10(1,CS,E,2016)]	1 Accounting [Co.10(1,CS,A,2018)]
11	Communication services(ComS)	1. Engineering [Co.11(1,ComS, E,2013)]
12	Information technology(IT)	1. Other [Co.12(1, IT,OP,2013)]
12	Information technology(IT)	2. Other [Co.12 (2,IT,OP,2013)]
13	Consumer staples(CS)	1. Env. Sustainability [Co.13(1,CS,ES,2013)]
		2. Env. Sustainability [Co.13(2,CS,ES,2013)]
		3. Accounting [Co.13(3,CS,A,2013)]
14	Consumer discretionary(CD)		1. Engineering [Co.14(1,CD,E,2016)]
15	Energy (E)		1. Env. Sustainability [Co.15(1,E,ES,2016)]
	Totals companies (interviews)	13(28)	9(15)	7(11)

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