Sustainable Human Capital Management, ESG, and Firm Performance: Moderating Role of ESG Disclosure
Stela Jorgji,
Jonida Teta,
Saeed Mousa
et al.
Abstract:This study investigates the relationships between sustainable human capital management practices, ESG performance, ESG disclosure, and firm financial performance. Using a sample of 387 S&P 500 firms from 2013 to 2023 and a panel data regression approach, we examine the impact of training expenditure, workforce diversity and inclusion, pay equity, and employee benefits on ESG performance. We also explore the association between ESG performance and ESG disclosure, the effect of ESG performance on financial p… Show more
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