Results 41 to 50 of about 17,414,903 (260)

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness 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

Pensioners in Smart City – The Models of the Smart Pension System

open access: yesInterdisciplinary Description of Complex Systems : INDECS, 2019
The reform of the pension system is a cardinal and noteworthy subject in all countries of the European Union (EU), particularly the Visegrád Four. Visegrád Four are the four central European post-communist countries, the Czech Republic, the Republic of Hungary, the Republic of Poland and the Slovak Republic – the issue of ageing society and the ...
openaire   +3 more sources

Hungarian Pension System: The Permanet Reform [PDF]

open access: yes
On January 1, 1998 a three-pillar pension system was introduced in Hungary. It is replacing about 1/4 of the existing unfunded public system by a funded private system.
Simonovits, András
core  

Evaluation of Governance, Environmental, Socioeconomic, and Financial Dimensions Through an Integrated Multicriteria Decision‐Making Approach

open access: yesBusiness 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

Hungarian Pension System and its Reform [PDF]

open access: yes
The goal of this study is to present an insider view on the pension reforms implemented in Hungary between 1996 and 2009. Both political economy as well as institutional economics will be used as the main approaches to analyse and explain the reform ...
Andras Simonovits
core  

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

open access: yesBusiness 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

Pension Reform in Slovakia: Fiscal Debt and Pension Levels [PDF]

open access: yes
This paper considers two aspects of a recent pension reform in Slovakia: the financial balance of the former pay-as-you-go system, and the level of retirement pensions in a newly introduced two-pillar system. Generally, there are three important steps to
Igor Melicherèík, Cyril Ungvarský
core  

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan   +3 more
wiley   +1 more source

The pension system in Singapore [PDF]

open access: yes
Singapore is an affluent city state which finances its social security system through a mandatory, publicly managed, defined contribution system based on individual accounts. The main vehicle embodying this is the Central Provident Fund (CPF).
Asher, Mukul G.
core  

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