Results 71 to 80 of about 63,383 (307)
Why the share of small amount pensions is so substantial in Latvia?
SHS Web of Conferences, 2018 More than 70% of all old-age pensions in Latvia are smaller than 300 euro, which is close to the monetary value of the at-risk-of-poverty threshold. There is a number of reasons for it: the lack of non-contributory component and inadequately low minimum ...
Rajevska O., Rajevska F.
doaj +1 more source
The value of teachers' pensions [PDF]
, 2009 As private sector employers have moved away from providing final salary defined benefit (DB) pensions to their employees, attention has increasingly focused on the public sector's continued provision of such pensions and the value of these pension ...
Tetlow, Gemma +8 more
core +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
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
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
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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
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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
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 +7 more sources
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
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