Corporation's Performance Measurements and Corporates’ Pension Plan Characteristics

Abstract

Whilst pension assets (liabilities) are often neglected by external investors when making investment decisions, pension assets (liabilities) have a stealthy effect on the evaluation of corporates’ performance. This paper studied the question of how pension assets (liabilities) are correlated with a holistic set of performance measurements including financial health, profitability, productivity, transformation, and social responsibility. Additional assessments are made to discover the driver of the differences in performance within the characteristics of pension plans.