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Record W4406731237 · doi:10.1016/j.iref.2025.103909

ESG performance and corporate labor investment efficiency: Evidence from China

2025· article· en· W4406731237 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

fundA Canadian funder is recorded on the work.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueInternational Review of Economics & Finance · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsnot available
FundersCrohn's and Colitis CanadaNational Office for Philosophy and Social SciencesNatural Science Foundation of Jiangsu ProvinceMajor Project of Philosophy and Social Science Research in Colleges and Universities of Jiangsu ProvinceChina Postdoctoral Science Foundation
KeywordsChinaInvestment (military)EconomicsBusinessMonetary economicsPolitical science

Abstract

fetched live from OpenAlex

This paper investigates the impact of ESG (Environmental, Social, and Governance) performance on corporate labor investment efficiency in the Chinese market. We find that ESG performance can enhance labor investment efficiency. Additionally, this paper identifies that managerial myopia and the lack of financial expertise among management can hinder the positive effects of ESG on labor investment efficiency. Further, we discover that ESG can improve labor investment efficiency through the mediating role of R&D investments. Moreover, ESG tends to be more effective in enhancing labor investment efficiency in non-state-owned enterprises , in enterprises with low labor intensity , and in those that are in the growth or maturity stages of their business cycle. The conclusions remain robust after addressing issues of endogeneity, selection bias, and other methodological concerns. Overall, this paper enriches our understanding of the relationship between ESG and corporate labor investment efficiency.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.277
Threshold uncertainty score0.625

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.022
GPT teacher head0.231
Teacher spread0.209 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it