Abstract
Based on previous literature on the impact of ESG (Environmental, Social, and Governance) on corporate operations, it is evident that the effects of corporate ESG investments on operational performance are not easily reflected in performance-related variables or indicators. Jung and Yoo (2023) also pointed out that in a competitive market, companies might overlook the implementation of ESG, resulting in an insignificant relationship between ESG and performance. Therefore, this study, from this perspective, constructs a panel data set of Taiwan's financial industry from 2010 to 2023 to explore the influence of competition level, ESG, and banking industry operational efficiency. In addition to including multiple performance variables, the study also considers various ESG ratings and scoring systems, and CommonWealth Magazine’s Sustainable Citizen Award. The sample is divided into pre-pandemic and post-pandemic sub-samples to further examine the differences in influencing factors across these periods.
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