Results 51 to 60 of about 51,596 (309)
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
Публічне управління та регіональний розвитокThe article states that today the urgency of the issue of pension provision is due to: the fact that the pension system of Ukraine is in a state of crisis, the desire for institutional rapprochement between the pension systems of Ukraine and the EU, the ...
Yaroslav Zhovnirchik
doaj +1 more source
FINANCIAL CRISIS AND THE PENSION SYSTEM [PDF]
Currently, public pension systems PAY-AS-YOU-GO (PAYG) from more countries in the world based solely on solidarity between generations are facing increasingly difficult problems to solve. Causes due to evolution.
Assoc. Prof. Narcis Mitu Ph. D +1 more
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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
DEDUCTIBILITY OF CONTRIBUTIONS TO VOLUNTARY PRIVATE PENSIONS [PDF]
Annals of the University of Petrosani: Economics, 2011 The present paper approaches the notion of public and private pension in Romania. Pension can be seen in terms of a replacement income to individuals whose age no longer affords to operate in the labour market.
LILIANA MUNTEAN, ANA-PETRINA STANCIU
doaj
Pensioners in Smart City – The Models of the Smart Pension System
Interdisciplinary 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
ANALYSIS OF THE ROMANIAN PENSION SYSTEM FROM AN EUROPEAN [PDF]
The political, economic, social, cultural and especially demographic aspects have put their inprints on the pension, so that it should keep in mind the way they were built and are building the European social policies in general, and EU policy on ...
VIRJAN DANIELA
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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
Hungarian Pension System: The Permanet Reform [PDF]
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
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