Impact of haze pollution and human capital on economic resilience: evidence from prefecture-level cities in China

Liu, Lu; Meng, Yuxin; Wu, Desheng Dash; Ran, Qiying; Cao, Jianhong; Liu, Zilian

doi:10.1007/s10668-022-02625-8

Cited by 11 publications

(1 citation statement)

References 91 publications

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“…The demand for such disclosure is not only due to the need to protect shareholder interests but also to enhance corporate reputation and meet growing CSR expectations (Liu et al, 2022;Prasad et al, 2017;Singh et al, 2021;Wang & Shao, 2023). Human capital emerges as a paramount intangible asset, with its pivotal role in spawning competitive advantages underlined by numerous scholars.…”

Section: Literature Reviewmentioning

confidence: 99%

Governance dynamics and the human capital disclosure-engagement paradox: a Japanese perspective

Elamer,

Kato

2024

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Purpose This paper aims to delve into the nuanced relationship between corporate governance dynamics, human capital disclosure and their impact on the competitive positioning of Japanese listed companies. The study primarily examines how these factors influence employee engagement, a critical determinant of overall business competitiveness. Design/methodology/approach Panel data for Japanese listed companies for FY 2019 to FY 2021 were analysed using multiple regression analyses with two models. Findings The results indicate that the presence of independent and female board members has a positive impact on human capital disclosure. Surprisingly, employee engagement was found to be negatively related with human capital disclosure, signifying a potential trade-off between transparency and engagement. Originality/value Amidst the escalating emphasis on non-financial information and corporate social responsibility, this paper unveils a previously underexplored aspect of Japanese corporate competitiveness. Specifically, this study offers a fresh empirical perspective on the relationship between corporate governance, human capital disclosure and employee engagement in Japanese listed companies, a topic with limited academic research and no legal regulations in Japan. The findings have significant implications for companies seeking to enhance their human capital disclosure and employee engagement practices, especially in light of the growing focus on non-financial information and social responsibility.

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Section: Literature Reviewmentioning

confidence: 99%