Results 61 to 70 of about 28,262 (264)
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
Analysis of the generosity of Spanish pensions (2010-2020) [PDF]
Ekonomski AnaliThis paper shows the impact of the legislative changes that increased the statutory retirement age and the number of contributing years on the generosity of the public pension scheme in Spain between 2010 and 2020.
Acosta-Rosero David
doaj +1 more source
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
An economic analysis of leisure-proportional benefits in a small open economy
Public Sector EconomicsThis paper analyses the impact of public pensions on resource allocation in a small open economy. In particular, we focus on the economic implications of leisure-proportional benefits.
Wataru Kobayashi, Junichiro Takahata
doaj +1 more source
SSRN Electronic Journal, 2016 There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically.
Cremer, Helmuth, Pestieau, Pierre
openaire +6 more sources
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
Fiscal sustainability and universal pensions: Public pensions in Ecuador
Cuadernos de EconomíaThis paper aims to assess the impacts of some pension reforms on the economic welfare and main macroeconomic variables in the Ecuadorian economy, where the goverment covers 40% of the benefits. We use an overlapping model, where two types of simulations
Margarita Velín-Fárez
doaj +1 more source
Финансы: теория и практика, 2017 The paper studies the demographic component of the pension insurance institute, the problems of demographic development in Russia at the present stage, their influence on the formation of the institute for pension insurance.
E. D. Manzarova
doaj +1 more source