Results 41 to 50 of about 5,363 (261)
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
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
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan +2 more
wiley +1 more source
INFORMATION SUPPORT FOR ACTUARIAL ASSESSMENT OF THE FINANCIAL STATUS OF THE PENSION SYSTEM IN RUSSIA
Финансы: теория и практика, 2017 The pension reform 2015 dramatically increased not only the public, but also academic interest to the problems of the national pension system. The discussions revealed serious discrepancies (often diametrically opposed) in the quantitative estimates of ...
A. K. Solovyev, S. A. Dontsova
doaj
Challenges of Georgia’s Pension System
Polish Political Science Yearbook, 2020 In 2018, a mandatory funded pension model (second pillar) was introduced in Georgia. At present, the Georgian pension system has three pillars, but the reform does not apply to current pensioners.
Jaba Urotadze
doaj +1 more source
The Finnish Pension Reform of 2005 [PDF]
The Geneva Papers on Risk and Insurance - Issues and Practice, 2007 A major reform in the Finnish private-sector earnings-related pension system came into effect on 1st January, 2005. It was negotiated in 2001–2002 between the central organisations of employers and trade unions and representatives of the central government. This paper describes the reform and analyses its effects on selected macroeconomic variables, on
Jukka Lassila, Tarmo Valkonen
openaire +4 more sources
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
Финансы: теория и практикаReforming pension systems amid demographic aging and rising fiscal pressure necessitates robust tools for the quantitative assessment of their socio-economic consequences.
M. L. Dorofeev
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Spain 2011 Pension Reform [PDF]
SSRN Electronic Journal, 2012 The aim of this paper is to evaluate the impact of the Spanish pension reform enacted in 2011. We use an accounting model with heterogeneous agents and overlapping generations in order to project revenues and expenditures of the pension system for the next four decades.
Conde-Ruiz, J. Ignacio +1 more
openaire +3 more sources