Corporate ESG performance and human capital investment efficiency

被引：28
作者：
Song, Jiayi [1 ]
机构：
[1] Univ Sydney, Sydney Business Sch, Sydney, NSW 2006, Australia
来源：
FINANCE RESEARCH LETTERS | 2024年 / 62卷
关键词：
ESG performance; Human capital; Investment efficiency;
D O I：
10.1016/j.frl.2024.105239
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
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页数：8
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