Abstract
Abstract This study examines the differences in corporate financing decisions between companies engaged in ESG activities and those that are not during the COVID-19 pandemic. Our primary focus is on listed companies in Taiwan from 2018 to 2022 and panel regression is employed for analysis. The empirical findings show that companies during the Covid-19 pandemic raise more debt. However, the effect is offset by ESG engagement. As firms conduct more ESG activities, they will raise less debt after the pandemic. Our findings shed some lights on corporate financing decisions. JEL classification numbers: G32. Keywords: ESG, Capital structure, Covid-19, Financing decisions.
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