Results 81 to 90 of about 23,151,943 (373)
Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
Pay-As-You-Go Public Pension Systems: Two-Sided Altruism and Endogenous Growth [PDF]
Within the framework of an overlapping generations model with two-sided altruism and endogenous growth, this paper calculates the rates of fertility, output growth, child-rearing cost, saving, consumption, net intertemporal transfer, bequest and gift ...
Yang, Zaigui
core +1 more source
Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington +3 more
wiley +1 more source
Icelandic pension system [PDF]
Pensions: An International Journal, 2006 The pension system in Iceland is chiefly characterised by the operation of occupational pension funds. Although the minimum contribution rate is set by law, the system is not a pure defined contribution system as the minimum benefits are also stipulated in the pension law. The system is thus a hybrid between a defined benefit and a defined contribution
openaire +1 more source
ECONOMIC AND LEGAL ASPECTS OF PENSION SYSTEM REFORM
, 2022 Rakhmonov Nuriddin
openalex +1 more source
Pension reform: key issues illustrated with an actuarial model [PDF]
The paper examines pension reforms under ageing. With stylised facts, ageing is traced to low fertility and increasing longevity. Given these persistent factors, pension systems must be reformed to avoid an unfair burden being left for future generations.
Heikki Oksanen
core
Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
THE PROBLEMS OF ASSESSING THE EFFECTIVENESS OF THE INDIVIDUAL-ACCRUAL MODEL OF PENSION INSURANCE
Финансы: теория и практика, 2018 Topic. The article presents the results of actuarial analysis of the newest and most controversial component of the Russian system of compulsory pension insurance — accrual one. The prospect of its further development is estimated.
A. K. Solov’ev
doaj +1 more source
Private Pension Funds in Hungary: Politics, Institutions, and Performance [PDF]
The new pension system launched in Hungary in 1998 is epoch-making for having introduced a mandatory private pension scheme (MPPS). However, the political decision-making on pension reform and the scheme operations have been greatly influenced by ...
Iwasaki, Ichiro, Sato, Kazuko
core
Business Strategy and the Environment, EarlyView.ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro +3 more
wiley +1 more source