A projection model of the contributory pension expenditure of the spanish social security system: 2004-2050 [PDF]
The need for long-term fiscal projections is self evident. Of these projections, pension expenditure is one of the most important since firstly it represents a large share of total expenditure, and secondly because of the positive correlation between ...
Cío Patxot +4 more
core
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
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
Pension reforms in central and eastern European countries and their outcomes
All Central and Eastern European countries have achieved reforms of their pension systems varying in orientation and depth. We have presented the most important moments in the history of reforms of six countries (Romania, Hungary, Poland, Czech Republic,
Luise MLADEN
doaj
Privatizing Pension Systems as the End of a Vicious Taboo of the Almighty State [PDF]
At the beginning of the 80’s one South American dictator had discovered economic freedom, while Europe’s democracies were refining the Bismarckian objective of intergeneration dependency. Enlightened by the economist José Piñera, an unknown figure at the
Octavian-Dragomir Jora
core
Framing Modern Slavery: Do Stakeholders Talk Past Each Other?
ABSTRACT Modern slavery literature has thus far mostly adopted a downstream perspective, in the sense that researchers investigated corporate actors' responses after the enactment of transparency legislation. The common finding is that corporate disclosure is poor and ineffective, contributing to a failure to eradicate modern slavery.
Sylvain Durocher +2 more
wiley +1 more source
The sustainability and adequacy of pension systems are central to public policy debates in aging societies. This paper introduces a novel microsimulation model with probabilistic behavior to assess these dual challenges in the Spanish pension system. The
Jaime Villanueva-García +2 more
doaj +1 more source
Social Security Privatization and Financial Market Risk: Lessons from U.S. Financial History [PDF]
A popular proposal for reforming social security is to supplement or replace traditional publicly financed benefits with a new system of mandatory defined-contribution private pensions.
Gary Burtless
core
Corporate Sustainability Transition: Methodological Analysis for a Rating Model
ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi +3 more
wiley +1 more source
IMPACT OF PENSION SYSTEM REFORMS ON PUBLIC FINANCE EXPENDITURES IN POLAND
The social security system in each country, if it exists, plays a crucial role in supporting citizens and specific expenditures of the public finance system.
Anna Owczarczyk
doaj +1 more source
Endogenous retirement and public pension system reform in Spain [PDF]
All around the world , developed countries have resorted to parametric reforms of their Social Security systems, in an attempt to lessen the impact of the population aging. In particular, pension formulae have been modified to reduce the generosity of the systems and to induce longer working careers.
openaire +3 more sources

