Results 51 to 60 of about 2,037 (283)
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 +3 more
wiley +1 more source
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
Financial resilience of municipal civil servants’ pension funds
Revista Contabilidade & FinançasThe objective of this study was to analyze the responses and the repetitive pattern of financial resilience which emerge within the civil servants’ pension funds (RPPS, in Portuguese) of local governments in Brazil.
Diana Vaz de Lima +1 more
doaj +1 more source
Demand for Life Annuities: a Brazilian Perspective [PDF]
BAR: Brazilian Administration Review, 2012 Because pension plans have been marketed using outdated technical premises, Brazilian insurance companies find themselves required to identify additional resources to ensure their ability to meet future benefit payments obligations. When calculating the
Thalita Amorim Vaz +2 more
doaj
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
Managing public pension reserves Part II : lessons from five recent OECD initiatives [PDF]
A large number of public pension schemes around the world have accumulated significant reserves. Pre-funding might reduce the risk that future governments will not be able to meet pension obligations. The management of these funds therefore, has a direct
Palacios, Robert
core
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Rapid population ageing has led to repeated adjustments to the parameters of Japan's public pension scheme over the last decade, all aimed at achieving long run financial balance.
Sakamoto, Junichi
core
Nicaragua : Pension Reform Proposal
, 2000 The study reviews the current social security system, and its characteristics, analyzing the shortcomings of the Old Age, Disability and Survivor's Insurance (IVM) system, based on a defined benefit Pay-
World Bank
core +1 more source