Employee-related ESG policy and Firm Leverage
Jun Qiao  1@  , Jian Zhang  1@  , Wenruo Wu  2@  , Yi Xiao  2@  , Xinyu Zhu  2@  
1 : Shanghai International Studies University
2 : Shanghai International Studies University

We investigate the impact of employee-related ESG policy on firm leverage. To establish causality, we exploit a policy-induced exogenous shock in the implementation of Chinese national public health insurance program starting in 2007, which is Urban Resident Basic Medical Insurance (URBMI). Using a difference-in-differences approach, we find that Chinese listed firms in pilot cities implementing the URBMI program maintain higher leverage ratios than those in non-pilot cities. Firm-specific investment, employee risk tolerance, and industry concentration are the plausible mechanisms through which public health insurance affects corporate leverage. This study sheds light on the effects of employee-related ESG policy on firm financing decisions.


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