Results 121 to 130 of about 199,229 (278)

ALM model for pension funds : numerical results for a prototype model [PDF]

A multistage mixed-integer stochastic programming model is formulated for an Asset Liability Management problem for pension funds. Since these models are too difficult to solve for realistically sized problems, a heuristic is described. Numerical results
Drijver, Sibrand J., Klein Haneveld, Willem K., Vlerk, Maarten H. van der   +2 more
core   +1 more source

Einsatz inflationsindexierter Anleihen im Asset-Liability-Management [PDF]

, 2006
Es wird dargelegt, dass das im Rahmen des Asset-Liability-Managements häufig gewählte Immunisierungsverfahren des Durationsmatch unter Verwendung der traditionellen Yieldbeta-Methode nur dann sachgerecht eingesetzt werden kann, wenn das betrachtete ...
Feilke, Franziska, Gürtler, Marc, Hibbeln, Martin   +2 more
core  

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco, Jonathan Calleja‐Blanco, Merce Bernardo   +2 more
wiley   +1 more source

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

Einsatz inflationsindexierter Anleihen im Asset-Liability-Management [PDF]

Es wird dargelegt, dass das im Rahmen des Asset-Liability-Managements häufig gewählte Immunisierungsverfahren des Durationsmatch unter Verwendung der traditionellen Yieldbeta-Methode nur dann sachgerecht eingesetzt werden kann, wenn das betrachtete ...
Feilke, Franziska, Gürtler, Marc, Hibbeln, Martin   +2 more
core  

Optimal Asset Allocation in Asset Liability Management

, 2007
We study the impact of regulations on the investment decisions of a deflned beneflts pension plan. We assess the in∞uence of ex ante (preventive) and ex post (punitive) risk constraints on the gains to dynamic, as opposed to myopic, decision making.
Jules van Binsbergen, Michael Brandt
openaire   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

A framework for compiling a blue carbon resource balance sheet: integrating physical and value accounts

Frontiers in Marine Science
Blue carbon ecosystems are critical natural assets in mitigating climate change and advancing sustainable development. However, the lack of standardized accounting and reporting frameworks has impeded a comprehensive assessment of their full economic and
Ping Lu, Yonghong Liu, Ping Li
doaj   +1 more source

Corruption Control and Corporate Hazardous Waste Emissions: Cross‐Country Evidence and the Moderating Role of Agenda 2030

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo, Olayinka Adedayo Erin, Mohammed Kayode Ajape, Becky Forbin   +3 more
wiley   +1 more source