Results 71 to 80 of about 211,412 (306)
Public and private pension spending: principles, practice and the need for reform [PDF]
This paper surveys the issue of public spending on pensions. Drawing on evidence from systems around the world, but particularly in Britain, we outline the arguments for different types of public and private provision of pension income and consider how ...
Carl Emmerson, James Banks
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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
15 years of pension reform in Germany: old successes and new threats [PDF]
The paper surveys the state of German pension system after a sequence of reforms aimed at achieving long-term sustainability. We argue that the latest reforms have moved pension provision in Germany in principle from a defined benefit to a defined ...
Bonin, Holger
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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
Non-state pension provision in Ukraine: status and prospects
Український соціумThe article proposes a general assessment of the state of non-state pension provision in Ukraine in the conditions of a full-scale war against the background of demographic challenges and forced migration of the population.
Bereslavska Olena
doaj +1 more source
What Determines the Demand for Occupational Pensions in Germany? [PDF]
Demographic change causes an undersupply of financial old age benefits within the statutory pay-as-you-go pension system in Germany. Therefore, the provision of occupational as well as private pensions has to be enhanced.
Kathrin Dummann
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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
Pension reform and income inequality among the elderly in 15 European countries [PDF]
The ageing of populations and hampering economic growth increase pressure on public fi-nances in many advanced capitalist societies. Consequently, governments have adopted pen-sion reforms in order to relieve pressure on public finances.
Been, Jim +3 more
core +1 more source
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
Formation of non-state pension system in the Russian Federation on an example of the activities of non-state pension fund "Sberbank" [PDF]
, 2018 The article is devoted to a problem, which is important relevant for the Russian Federation.it is studying the factors of formation of non-state system in provision of pensions.
Iashina, M. V. +2 more
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