Results 61 to 70 of about 256,222 (310)

Conceptualising Supply Chain Resilience Within Social Enterprises

Business Strategy and the Environment, EarlyView.
ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones, Helen Walker, Yingli Wang, Ken Peattie   +3 more
wiley   +1 more source

Real Pension Rights as a Control Mechanism for Pension Fund Solvency [PDF]

This paper models policy responses to changes in solvency by Dutch occupational pension funds using a unique panel dataset containing the balance sheets of all registered pension funds in the Netherlands over a period of 15 years (1993-2007).
Jacob A. Bikker, Thijs Knaap, Ward Romp
core  

Analysing the efficiency of Portuguese pension funds : a stochastic frontier model [PDF]

, 2007
This paper examines technical efficiency of Portuguese pension funds management companies, using a stochastic frontier model in order to obtain estimates of economies of scale and scope.
Barros, Carlos Pestana, Caporale, Guglielmo Maria, Silvestre, António Luís   +2 more
core  

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

The Power to Deduct Pension Benefits Under Lesotho’s Pension Funds Act: Lessons from South Africa and Eswatini

Potchefstroom Electronic Law Journal
The changing demands of society and the emergence of new challenges necessitate the constant evolution and improvement of legal frameworks. In November 2019 Lesotho adopted the Pension Funds Act 5 of 2019 to modernise its regulation and supervision of ...
Mtende Mhango, Teron Rikhotso
doaj   +1 more source

Organization of accounting in non-state pension funds: methodological-technical and management aspects

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019
In the financial market, non-state pension funds are not a priority, as banking institutions are most important. This is a reason for distrust and vigilance of the population to the appropriate institutions, which limits the development of non-state ...
R.Y. Bacho
doaj   +1 more source

PREDICTING THE DEVELOPMENT OF VOLUNTARY PENSION FUNDS IN SERBIA BY APPLYING THE MATHEMATICAL METHOD OF LINEAR REGRESSION [PDF]

Journal of Economic and Social Development (Varaždin), 2021
The introduction of private pension funds, which operate with the state pension fund, is the essence of the reform of the pension system in Serbia. Private pension funds are based on voluntary benefits.
Ivan D. Radojkovic, Boban Gajic, Branislav Randjelovic   +2 more
doaj  

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu, Yuming Xuan, Maqsood Ahmad, Sunny Sun, Yang Jinghan   +4 more
wiley   +1 more source

Pension fund sophistication and investment policy [PDF]

This paper assesses the sophistication of pension funds' investment policies using data on 748 Dutch pension funds during the 1999.2006 period.
Jacob A. Bikker, Jan de Dreu
core  

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

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