Results 91 to 100 of about 83,238 (300)
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
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García +3 more
wiley +1 more source
STATE PENSION OR PRIVATE PENSION?
The lack of sustainability of the public pension system brings into attention the private pension system, either mandatory (Pillar II) or optional (Pillar III). Young employees do not perceive the future in bright colours while seeking solutions to shift from consumption to saving for retirement period.
openaire +1 more source
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
Opening the Black Box of Sustainable Investing: Examining the Impact of Psychological Distance
ABSTRACT This study examines the effects of psychological distance on investors' reaction to sustainability controversies. Based on two stated choice experiments among 142 German and 136 French student participants, we find evidence that respondents react more strongly to controversies which are perceived as less distant in social, spatial, or ...
Philipp Kleffel +3 more
wiley +1 more source
Pensions and Firm Performance [PDF]
This paper examines how pension plans affect employee behavior and firm performance. Theoretically, the impact of pensions on firm performance cannot be predicted.
Robert L. Clark, Steven G. Allen
core
ABSTRACT Assessing the sustainability performance of life insurers has become increasingly important, as long‐term competitiveness depends not only on financial soundness but also on environmental, social, organizational, and governance‐related capabilities.
Özcan Işık, İbrahim Adalar
wiley +1 more source
Are pensions “growth-dependent”?
Limits to growth raise concerns about “growth dependencies” or adverse social effects that follow if the economy does not grow. The first point of this article is that identifying pensions as growth-dependent is more conditional than has so far been ...
Laua Wiman
doaj +1 more source
Partnership in Pensions? Responses to the Pensions Green Paper [PDF]
The government's pensions Green Paper 'a new contract for welfare: partnership in pensions' proposes fundamental changes to the UK's retirement income system.
Phil Agulnik +3 more
core
CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?
ABSTRACT The question of whether institutional ownership (IO) strengthens the effect of corporate social responsibility (CSR) on financial performance (FP) remains underexplored in literature. This study examines the moderating role of IO in the CSR–FP relationship within an emerging market context, drawing on the stakeholder, agency, and stewardship ...
Kwabena Agyarko Gyekye +1 more
wiley +1 more source

