Results 71 to 80 of about 85,207 (301)
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
CEO Overconfidence, Industry Competition, and ESG Performance
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley +1 more source
Representation of the Concept of Retirement in the Discourses of the Islamic Revolution in Iran (With Emphasis on the Law of Development Programs in the Country) [PDF]
Although the issue of pensions is a major concern for most countries worldwide due to rising life expectancy and declining birth rates in recent decades, statistics and the status of pension funds in Iran show that Iranian society in recent years It will
Hamid Reza Fartokzadeh +2 more
doaj
Asia's Sovereign Wealth Funds and Reform of the Global Reserve System [PDF]
This paper explores the potential contribution of Asia’s sovereign wealth funds (SWFs) to the reform of the global foreign exchange reserve system. By diversifying the investment of Asia’s huge reserves into non-dollar denominated assets, Asian SWFs can ...
Andrew Rozanov, Donghyun PARK
core
ABSTRACT Research on readiness and maturity for the smart circular economy (SCE) remains fragmented, especially in the hospitality sector. This study develops a multidimensional framework that integrates the principles of the circular economy, Industry 4.0, and sustainability performance in the context of tourist accommodations.
Rafael Mora‐Contreras +5 more
wiley +1 more source
Managing public pension reserves - Part I : evidence from the international experience [PDF]
Many pension schemes mandated by governments have accumulated large reserves. The management of these funds has a direct effect on financial sustainability, and potential benefit levels.
Iglesias, Augusto, Palacios, Robert J.
core
For the Few, Not the Many: Tracing the Residualist and Compensatory Nature of British Energy Support
ABSTRACT Drawing on extensive documentary analysis, this article traces the evolution of British energy policy support since World War II. It analyses shifts in policy design through two interpretive lenses: eligibility (residualist vs. universalist) and function (compensatory vs. preventive).
T. M. Croon +4 more
wiley +1 more source
Human Resources of Labour Market in Russia
Today scales, structure and forms of population employment are changing, models of labour activities are modifying. Human resources imply carriers of physical, intellectual, creative, psychological potential, competences, experience, skills, motives and ...
Yu. G. Odegov +2 more
doaj +1 more source
Corporate Pension Policy and the Value of PBGC Insurance [PDF]
This paper derives the value of PBGC pension insurance under two scenarios of interest. The first allows for voluntary plan termination, which appears to be legal under current statutes.
Alan J. Marcus
core
Die Vermögensverteilung und die Reform der gesetzlichen Rentenversicherung in der Bundesrepublik Deutschland [PDF]
The structure of the compulsory pension system (CPS) in the Federal Republic of Germany has been changed fundamentally. The federal government has decided to introduce a private pension system on a voluntary basis.
Hauser, Richard, Stein, Holger
core

