Results 51 to 60 of about 344,827 (253)
Aging, Saving, and Public Pensions in Japan [PDF]
We analyze the impact of population aging on Japan's household saving rate and on its public pension system and the impact of that system on Japan's household saving rate and obtain the following results: first, the age structure of Japan's population ...
Charles Yuji Horioka +2 more
core +3 more sources
This paper aims to establish guidelines for public pension reform in Japan, using a numerical simulation approach. The paper introduces the example of a minimum guaranteed pension in the Swedish pension system and compares this with the basic pension in ...
Akira Okamoto
core
Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer +2 more
wiley +1 more source
Public Pensions in the National Accounts and Public Finance Targets [PDF]
Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of ‘implicit tax’ in pension
Heikki Oksanen
core +3 more sources
Japan's Public Pension System in the Twenty-First Century. [PDF]
In this paper, the author first briefly discuss the structure of Japan's public pension system, the history of that system, the raison d'etre of a public pension sustem, some of the defects in the current system, the origins of those defects, possible ...
Horioka, C.Y.
core
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +1 more source
Coordonate ale reformei sistemului de pensii. Cazul României
Revista Transilvană de Ştiinţe Administrative, 2007 The reform of the pension systems has become a necessity in most of countries, as the public pension plans are not capable of ensuring a decent pension for the elderly.
Daniela Georgeta BEJU
doaj
Public Perception and Adoption of Pension System Innovations in Georgia: Behavioural Factors and Managerial Implications [PDF]
Marketing i Menedžment InnovacijInnovation in social security systems ensures economic sustainability and public well-being. In 2018, Georgia introduced a mandatory Funded Pension System (FPS) as a financial innovation aimed at enhancing pension sustainability.
doaj +1 more source
Public Pensions Reform in Romania. How Affect the Public Finance Sustainability? [PDF]
This paper deals with the problem of the public pension system’s sustainability in Romania and its impact upon the sustainability of the public finance.
Aura-Gabriela SOCOL +3 more
core
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