“…real data from BE) to assess the BE, such as the BE index (Volintiru et al, 2018;Thurik and Wennekers, 2004). One of the determinants of BE quality is human risk (Karácsony et al, 2023), especially linked with Covid influence (Mishchuk et al, 2023;Savanevičienė et al, 2022), corporate social responsibility (Betakova et al, 2023;Dvorský et al, 2023a) or business ethics (Zvarikova et al, 2023;Belas et al, 2020). Johnson (1996) defines human capital as an individual's practical knowledge, acquired skills, and acquired abilities that enhance his or her potential productivity and enable him or her to work for income.…”