Results 91 to 100 of about 83,238 (300)

Readiness and Maturity for a Smart Circular Economy to Enhance Sustainability Performance: A Multidimensional Framework for the Hospitality Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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?

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
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

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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]

open access: yes
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  

Assessing Sustainability Performance in the Life Insurance Industry: An Integrated Sustainability Balanced Scorecard Framework Under q‐Rung Orthopair Fuzzy Information

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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”?

open access: yesSustainability: Science, Practice, & Policy
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]

open access: yes
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?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

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