Results 81 to 90 of about 614,359 (289)
Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
Modelling the pension system in an overlapping-generations general equilibrium modelling framework [PDF]
This article presents a theoretical contribution to the field of overlapping-generations general equilibrium modelling, i.e. an upgrade of this branch of models with a pension system.
Verbic, Miroslav
core +1 more source
Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source
Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
Legal for Life: Why Canadians Need a Lifetime Retirement Saving Limit [PDF]
Canadian tax rules allow accumulation of retirement savings in “tax assisted” plans, including defined-benefit (DB) pension plans, defined-contribution (DC) pension plans and RRSPs.
Faisal Siddiqi, James Pierlot
core
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source
Pension Insurance as a Social Security Institution: State, Problems and Prospects
Вестник Кемеровского государственного университета. Серия: политические, социологические и экономические науки, 2023 The article examines the function of pension insurance in the social security system of Russian Federation. The purpose of the article is to determine whether the insurance system is capable of performing its social and economic objectives.
Daniil O. Cherney
doaj +1 more source
Pension Wealth, Age-Wealth Profiles and the Distribution of Net Worth [PDF]
This study estimates the magnitude of pension wealth and compares pension wealth to net worth for households in the 1983 Survey of Consumer Finance (SCF).
Ann A. McDermed +2 more
core
Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer +2 more
wiley +1 more source
Stimuli‐Responsive Chemical Systems That Mimic Biological Dynamics
Chemistry – A European Journal, EarlyView.Chemists are designing synthetic systems that mimic life's dynamic behaviors, such as motion, sensing, adaptation, and compartmentalization, by integrating reaction networks with stimuli like light, pH, and chemical fuels. This mini‐review surveys molecular machines, responsive materials, nucleic acid networks, and artificial cells, highlighting how ...
Antonio Aguanell +3 more
wiley +1 more source