Results 71 to 80 of about 223,237 (259)
Business 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
Neutral and Equitable Taxation of Pensions as Capital Income [PDF]
We derive an ex post neutral comprehensive income tax on pension schemes equivalent to a Johansson-Samuelson tax that guarantees non-discriminatory treatment of lifetime-dependent and other investments.
Dirk Kiesewetter, Rainer Niemann
core
Journal of Consumer Behaviour, EarlyView.ABSTRACT This research examines how the disclosure of production cues interacts with corporate social responsibility cues to influence social media engagement in luxury fashion. Two complementary field studies analyse marketer‐generated Facebook posts from luxury fashion brands, providing large‐scale empirical evidence of a real‐world impact on ...
Tuba Degirmenci +2 more
wiley +1 more source
Work history and the access to contributory pensions. The case of Uruguay. [PDF]
Incomplete and highly fragmented work histories threaten to leave many contributors of the pension schemes in Latin America without the minimum pension guarantee or even without access to the ordinary pension. We propose a methodology to assess this risk,
Alvaro Forteza +2 more
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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
Savings, child support, pensions and endogenous (and heterogeneous) fertility [PDF]
, 2013 van Groezen, Leers and Meijdam (2003) (for short, GLM) analyzed combination of public pension and child support in an OLG model. We impose credit constraint on workers, and extend GLM's analysis from the case where workers do not understand the cost also
Simonovits, András
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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
Main internationaltrends of reforming the solidary pension system
Aspekti Publìčnogo Upravlìnnâ, 2015 Diagnosis of the state policy on pensionprovision shows that it is characterized by fragmented and non-systematic ongoing activities, dependence on the political situation, including election campaigns, limited tools of fundamental changes, neglect of ...
M. V. Kravchenko
doaj
A discrete martingale model of pension fund guarantees in [PDF]
In this paper we present a solution to the problem of pricing guarantees of minimum returns on pension fund contributions. These guarantees exist by law in Colombia and cover all pension fund contributions made to the country's private pension fund ...
Klaus P. Fischer
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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