Yingzheng Liu, and Fei Huang. “ESGDisclosure Quality and Human Capital Investment: The Moderating Role of Financing Constraints and the Mediating Effect of Managerial Talent Allocation”. International Journal of Computer Information Systems and Industrial Management Applications, vol. 18, no. 1, Aug. 2026, p. 11, doi:10.70917/ijcisim-2026-4525.