Results 41 to 50 of about 263,322 (306)
Role of the Pension Protection Fund in financial risk management of UK defined benefit pension sector: a multi-period economic capital study [PDF]
, 2015 With the advent of formal regulatory requirements for rigorous risk-based, or economic, capital quantification for the financial risk management of banking and insurance sectors, regulators and policy-makers are turning their attention to the pension ...
Lauritzen, McNeil, Porteous
core +1 more source
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
Pensions as Retirement Income Insurance. [PDF]
Journal of Economic Literature, 1989 This paper develops the view that employer-sponsored pension plans are best understood as retirement income insurance for employees and from that perspective addresses a number of questions regarding the reasons for their existence, their design, and their funding and investment policies.
openaire +3 more sources
Evaluating pension insurance pricing
Journal of Pension Economics and Finance, 2013 AbstractThe Pension Benefit Guaranty Corporation's (PBGC) Pension Insurance Modeling System model has taken on the Herculean task of modeling in detail and under many scenarios the cash outflows associated with the pension obligations, they have assumed.
openaire +2 more sources
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 +4 more
wiley +1 more source
Pension Risk, Retirement Saving and Insurance [PDF]
Using a representative sample of Italian investors, we estimate the risk associated with pension benefits by eliciting for each individual the subjective distribution of the replacement rate as a summary indicator of social security wealth.
Luigi Guiso +2 more
core +3 more sources
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
DISABILITY INSURANCE RIGHT IN THE STATES SUCCESSORS OF THE SFRY
Pravo, 2010 This work analyses the main characteristics of the disability insurance in the states-successors of the SFRY. Definitions of disability and its most important elements – general and professional incapacity for work, duration of disability, as well as the
Velizar Golubović
doaj
IMPROVEMENT OF THE SYSTEM OF MANDATORY PENSION INSURANCE IN THE RUSSIAN FEDERATION: DEVELOPMENT OF THE ATYPICAL IN SOCIAL SECURITY [PDF]
Legal BulletinThe relevance of this scientific article is the consideration of theoretical issues of improving the system of compulsory pension insurance, payments from pension savings (lump sum payment of pension savings, urgent pension payment, payment of pension ...
PLESHAKOVA I.N.
doaj +1 more source
Mathematics, 2020 Taking mortality distribution, surrender value, and tax relief factors into consideration, the authors construct an actuarial model for the influence of personal income tax deferred commercial pension insurance on changes in personal pension wealth and ...
Wenguang Yu +9 more
doaj +1 more source