Results 101 to 110 of about 22,904 (305)
Corporate 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
FINANCIAL CRISIS AND THE PENSION SYSTEM [PDF]
Currently, public pension systems PAY-AS-YOU-GO (PAYG) from more countries in the world based solely on solidarity between generations are facing increasingly difficult problems to solve. Causes due to evolution.
Assoc. Prof. Narcis Mitu Ph. D +1 more
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Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action
Corporate 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 current tax situation of occupational pensions and pan‐European pension funds
Journal of Business Economics and Management, 2007 The main tax obstacle to the functioning of pan‐European pension funds is the exclusion from tax relief of cross‐border contributions. Many Member States have eliminated this obstacle or have announced that they will do this soon.
Gerhard Mudrack
doaj +1 more source
CEO Overconfidence, Industry Competition, and ESG Performance
Corporate 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
Pension Reform in Germany: [PDF]
The paper examines the long-term implications of various reform options on retirement entry decisions and the actual retirement age of older workers.
Berkel, Barbara, Börsch-Supan, Axel
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Corporate 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
Voluntary pension system challenge of expanding coverage [PDF]
Since 1947, the Vietnam Social Security (VSS) has provided social insurance to public servants and armed forces personnel in Vietnam. In 1995, the Government merged the social insurance unit of the Ministry of labour, invalids and social affairs with ...
Castel, Paulette, Phuong, Nguyen Thi Thu
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Cross-Border Portability of Pension Rights: An Important Condition for an Integrated Market for Pension Provision. CEPS Task Force Reports No. 45, 1 April 2003 [PDF]
, 2003 Incompatibility of pension schemes in the different EU member states is major headache for human resource managers across Europe. The lack of pension portability is a source of additional costs for European enterprises, and mobile employees face a ...
Mortensen, Jorgen.
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García +3 more
wiley +1 more source