What question did this study set out to answer?

This research aims to examine how Environmental, Social, and Governance (ESG) disclosure influences the capital cost and structure of Taiwanese firms.

June 23, 2026

The impact of ESG disclosure on capital cost and structure: insights from Taiwanese firm

Key Points

This research aims to examine how Environmental, Social, and Governance (ESG) disclosure influences the capital cost and structure of Taiwanese firms.
Analyzed data from various Taiwanese firms regarding their ESG disclosures.
Evaluated the correlation between ESG disclosures and capital costs using statistical methods.
Reviewed existing literature on capital structure and ESG influences.
Firms with higher ESG disclosure experienced a lower capital cost, indicating investor confidence.
A significant positive correlation was found between effective ESG practices and improved capital structure decisions.
Statistical analysis revealed p-values <0.05, suggesting strong evidence for the impact of ESG disclosure.

Abstract

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