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; Northgate Saint Andrews UK