Corporate ESG performance and human capital investment efficiency

Jiayi Song

Finance Research Letters, 2024, vol. 62, issue PB

Abstract: We discuss the mechanism of the influence of enterprise ESG performance on the efficiency of enterprise human capital investment. Through empirical model research, the paper finds a compelling correlation: the greater the ESG performance, the higher the efficiency of enterprise human capital investment. Furthermore, the study reveals that enterprise ESG performance not only enhances the efficiency of human capital investment but also bolsters the competitive advantage of enterprise products. Additionally, the study underscores that enterprise ESG performance serves as a catalyst for augmenting enterprise reputation, which in turn leads to improved efficiency in human capital investment.

Keywords: ESG performance; Human capital; Investment efficiency (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002691

DOI: 10.1016/j.frl.2024.105239

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