MODERATING EFFECTS OF HUMAN CAPITAL ON THE RELATIONSHIP BETWEEN ESG AND THE GLOBAL INSURANCE BUSINESS PERFORMANCE

被引：0

作者：

Lu, Wen-min ^{[1
]}

Kiatthirarat, Samarat ^{[2
]}

Kweh, Qian long ^{[3
]}

机构：

[1] Chinese Culture Univ, Dept Int Business Adm, 55 Hwa Kang Rd, Taipei 11114, Taiwan

[2] Chinese Culture Univ, Dept Global Business, 55 Hwa Kang Rd, Taipei 11114, Taiwan

[3] Canadian Univ Dubai, Sch Management, City Walk Al Wasl, Dubai, U Arab Emirates

来源：

SINGAPORE ECONOMIC REVIEW | 2025年

关键词：

ESG; business performance; human capital; data envelopment analysis; insurance companies; DIRECTIONAL DISTANCE FUNCTION; FINANCIAL PERFORMANCE; CORPORATE GOVERNANCE; EFFICIENCY PERFORMANCE; SOCIAL-RESPONSIBILITY; FIRM PERFORMANCE; LIFE; PRODUCTIVITY; COMPANIES; DEA;

D O I：

10.1142/S0217590825500109

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We use an enhanced Russell model data envelopment analysis (DEA) to estimate the efficiency scores of 75 global life and non-life insurance companies as a measure of business performance (BP) from 2018 to 2022. On top of cluster analysis and multidimensional scaling, we conduct ordinary least squares regression to examine the relationship between environmental, social, and governance (ESG) factors and BP, while assessing the moderating role of human capital (HC) in this relationship. Our findings show that low social activity levels would lead to better BP, and the moderating effect of HC on ESG-BP relationships is mixed.

引用

页数：28

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