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Corporate ESG performance and human capital investment efficiency

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  • Song, Jiayi

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.

Suggested Citation

  • Song, Jiayi, 2024. "Corporate ESG performance and human capital investment efficiency," Finance Research Letters, Elsevier, vol. 62(PB).
    • Handle: RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002691
    DOI: 10.1016/j.frl.2024.105239
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