Results 81 to 90 of about 203,568 (303)

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

The Effectiveness of the Pension System in Latvia: pensioner’s point of view [PDF]

open access: yes, 2010
Purpose system, which is considered the most progressive and modern system in the world, for the pensioners themselves. Scientific aim The aim of the paper is to analyze the effectiveness of the Latvian pension system and find out minimal values of the ...
Kozlovskis, Konstantins
core  

Governance for Pension Plans' Sustainable Transition: The Moderating Role of Corporate Social Identity

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Pension plans may either limit their sustainability approach to commercial purposes or adopt governance practices aligned with sustainability principles, thereby strengthening their Corporate Social Identity (CSI). This paper explores the moderating role of CSI in the relationship between traditional corporate governance mechanisms and pension
Elisa Bocchialini   +2 more
wiley   +1 more source

Long Term Projection of the Demographic and Financial Evolution of the Parliamentary Pension Scheme of Uganda [PDF]

open access: yesOperations Research and Decisions, 2022
We study the Parliamentary Pension Scheme of Uganda, a hybrid cash balance scheme which is contributory. It has two categories of members, the staff of the Parliamentary Commission and the Members of Parliament.
Herbert Mukalazi   +3 more
doaj  

Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi   +2 more
wiley   +1 more source

THE RATING OF THE DEVELOPMENT OF NON-STATE PENSION FUNDS IN UKRAINE

open access: yesWORLD OF FINANCE, 2019
Introduction. Rating of private pension funds (PPFs) is an instrument that provides a comprehensive understanding of the results of the activity of funds. Ratings are an important component in business information that contributes to maintaining trust in PPF activities. That's why research into fund rating issues is an actual area of research.
openaire   +2 more sources

CEO Overconfidence, Industry Competition, and ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source

DEVELOPMENT OF NON-STATE PENSION FUNDS IN RUSSIA

open access: yesВестник университета, 2019
The article discusses dynamics of the number of non-state pension funds and changes of main indicators of their activities under the new pension legislation.
A. Talykova
doaj  

Readiness and Maturity for a Smart Circular Economy to Enhance Sustainability Performance: A Multidimensional Framework for the Hospitality Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on readiness and maturity for the smart circular economy (SCE) remains fragmented, especially in the hospitality sector. This study develops a multidimensional framework that integrates the principles of the circular economy, Industry 4.0, and sustainability performance in the context of tourist accommodations.
Rafael Mora‐Contreras   +5 more
wiley   +1 more source

Are Canadian pension plans disadvantaged by the current structure of portfolio regulation? [PDF]

open access: yes, 2008
We investigate the performance of Canadian pension funds relative to those from the UK and US, in the light of the ongoing quantitative asset restrictions that still apply in Canada, compared with the purer prudent person approach in the UK and US.
Davis, EP, Hu, YW
core  

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