Results 71 to 80 of about 5,667 (255)

The Corporate Sustainability Puzzle: From Additive Frameworks to the Dynamic Sustainability System (DSS)

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability research is rich but fragmented where influential frameworks illuminate important aspects of sustainability dynamics, yet they are often used in parallel rather than connected through a shared explanatory logic of change. This paper addresses that corporate sustainability puzzle through a targeted literature review and
Omaima A. G. Hassan
wiley   +1 more source

The Heat Is On: Climate Change–Related Challenges and SMEs' R&D Activities

Business Strategy and the Environment, EarlyView.
ABSTRACT Investing in R&D is a key way for small‐ and medium‐sized enterprises (SMEs) to develop capabilities that are required to respond to climate change–related challenges. However, the extent to which such challenges affect SMEs' R&D activities remains a critical gap in the literature.
Gráinne Gibson, Helena Lenihan, Mauricio Perez‐Alaniz, Christian Rammer   +3 more
wiley   +1 more source

Economic-financial analysis for insurance and reinsurance company

Annals of Spiru Haret University Economic Series, 2010
An insurance company has a value as well as its contracts. The efficiency of a company or of a Profit Centre is measurable and the profitability of an insurance product may be quantified.
Titel NEGRU
doaj  

Gender and Extended Actuarial Functions in Pension Insurance [PDF]

Statistika: Statistics and Economy Journal, 2012
This paper brings analysis of the impact of a ban on the use of gender in insurance, with special stress on pension annuity, according to the requirements of the European Court of Justice. The paper brings a state-of-theart overview of known and extended
Jana Špirková, Mária Spišiaková
doaj  

Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio, M. Belén Lozano, Marcelle Colares Oliveira   +2 more
wiley   +1 more source

Artificial Intelligence as a Catalyst for Environmental and Social Sustainability Practices in SMEs: The Moderating Role of Sustainability, Digitalization, and Innovation Barriers

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between artificial intelligence and both environmental and social sustainability practices in small and medium‐sized enterprises, with a specific focus on the moderating effects of implementation barriers relating to sustainability, digitalization, and innovation.
Gülçinay Mumcu, Steven A. Brieger
wiley   +1 more source

Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Semicontinuous endowment insurance premium valuation using quadratic fractional age assumptions

Desimal
The classic assumptions used to calculate fractional ages in valuing insurance premiums with payouts made immediately after death result in discontinuous probabilities of immediate death at integer ages because the assumption only applies to a 1-year ...
Irma Fauziah, Ayu Amalia
doaj   +1 more source

Convergence Clubs in Corporate Sustainability: Identifying Industry and Risk‐Level ESG Convergence Patterns in S&P 500 Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite the growing emphasis on corporate sustainability, it remains unclear whether firms will align with common ESG standards. The Phillips–Sul convergence methodology, in combination with dynamic time‐warping clustering, was utilized to analyze the ESG trajectories of 430 S&P 500 firms from 2019 to 2024.
Abdullah Kürşat Merter, Yavuz Selim Balcıoğlu   +1 more
wiley   +1 more source