accounting model in order to more equitably evaluate the long term financial sustainability of public sector entities subject to …This paper develops the concept of generational imbalance within a broader framework of financial sustainability in the … of long-term societal demographic trends. We argue that a financial sustainability framework identifies material …

This paper discusses sustainability accounting. Sustainability accounting is the contribution of accounting to … sustainable development. Sustainability accounting has grown in importance in many countries. This paper highlights the motivation … for sustainability accounting, the definition of sustainability accounting, the objectives of sustainability accounting …

This paper assesses the cyclicality and sustainability of fiscal policy in Belize and applies a stochastic simulation … debt sustainability. It recommends integrating such rules into a well-designed fiscal responsibility law and establishing …

-START "Territorial Resilience of the Central Apennines Earthquake Reconstruction'' assessing their impacts on the sustainability … sustainability - environmental, social, and economic - are embraced by the public interventions. However, clear priority has been … given to social and environmental sustainability. The economic dimension results under-represented. Additional policies are …

consequences for the worsening of social security accounts and the long-term sustainability thereof. We therefore propose to … simulate the consequences for the new approved project, and what the impact will be on the sustainability of Brazilian Social … Security. The dimension of the Brazilian Social Security system is of the utmost importance, firstly because accounting for …

Reform of Lebanon's pension system is indispensable. The country already faces fiscal sustainability risks, which will … demographics. In addition to sustainability issues, the pension system also suffers from equity shortcomings-Lebanon is the only …

fundamental rethinking of these premises is needed to enhance sustainability and fairness of Singapore’s pension system. This will … constraints in reforming Singapore’s pension system towards fairness and sustainability are not fiscal, economic, institutional or … fairness and sustainability of Singapore’s pension system …

sustainability of public finances has become one of the key issues in fiscal assessments. This paper briefly reviews the different … theoretical benchmarks and empirical tests for sustainability and assesses the sustainability of public finances in euro area … alternative operational indicators for fiscal sustainability are proposed and appropriate policy options to restore fiscal …