This study examines the environmental performance of Taiwanese listed companies using 18,054 firm-year observations from 2016–2023. This study uses five indicators to examine changes in corporate environmental behavior over time. These indicators include GHG emissions, energy management, water and wastewater practices, waste and hazardous materials, and a composite environmental score. This study uses descriptive statistics, annual trend analysis, and comparisons between high-carbon and low-carbon industries. The results are supported by visual tools such as radar charts to highlight differences across environmental dimensions. Environmental indicators are generally stable over time, with a temporary decline in 2022 that may reflect post-pandemic effects. Industry results reveal uneven performance, with resource-intensive sectors stronger in energy and water management, and service and technology sectors performing better in GHG-related disclosure. Overall, the findings suggest that environmental performance is shaped by both operational conditions and reporting capacity, offering useful insights for policymakers seeking to strengthen environmental management across sectors.
Solikhah et al. (Tue,) studied this question.