一、中文文獻
1.吳以貞,2022,「COVID-19對台灣ESG評級企業財務績效之影響分析」,國立雲林科技大學財務金融系。
2.林美金,2021,「企業ESG表現與財務績效之關聯性分析」,國立金門大學企業管理學系碩士論文。3.洪誠佑,2022,「對金融業經營績效之再審視-ESG投入觀點」,逢甲大學金融碩士在職學位學程碩士論文。4.郭芷因,2021,「環境、社會與公司治理(ESG)與公司績效之關聯性:Covid-19期間ESG的價值」,南臺科技大學會計資訊系碩士論文。5.陳建福,2010,「公司治理、企業社會責任與公司績效之關連性」。逢甲大學會計所碩士論文。6.陳柔穎,2022,「ESG對於公司財務績效在COVID-19前與後的影響」,國立中興大學財務金融學系所碩士論文。7.陳家蓁,2022,「金融業在ESG的投入對於績效表現之影響」,國立高雄科技大學金融系碩士論文。8.游琇螢,2019,「ESG分數對公司績效表現與風險的影響—以台灣市場為例」,國立中央大學財務金融學系碩士論文。9.黃靖雯,2023,「ESG在新冠肺炎期間對台灣上市櫃公司的影響」,國立成功大學財務金融研究所碩士在職專班碩士論文。10.賴建福,2022,「COVID-19期間企業ESG表現對台灣股市影響:以科技產業為例」,國立臺北大學國際財務金融現役軍人營區碩士在職專班碩士論文。二、英文文獻
1.Atkins J., Doni F., Gasperini A., Artuso S., La Torre, I., and Sorrentino, L., 2022, “Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?,” Journal of Business Ethics, Vol. 185, 629-646.
2.Bătae, O.M., Dragomir, V.D., and Feleagă, L., 2021, “The relationship between environmental, social, and financial performance in the banking sector: A European study,” Journal of Cleaner Production, Vol. 290, 125791.
3.Berg, F., Julian F Kölbel, J. F., and Rigobon,R., 2022, “Aggregate Confusion: The Divergence of ESG Ratings,” Review of Finance, Vol. 26, No. 6, 1315-1344.
4.Chatterji, A., Durand, R., Levine, D., and Toubou, S., 2014, “Do Ratings of Firms Converge? Implications for Managers, Investors and Strategy Researchers,” Forthcoming, Strategic Management Journal, HEC Paris Research Paper No. SPE-2015-1076.
5.Christensen, D., Serafeim, G., and Sikochi, A., 2020, “Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings,” The Accounting Review, Vol. 97, No. 1, 147-175.
6.Díaz, V., Ibrushi, D., and Zhao, J., 2021, “Reconsidering Systematic Factors during the Covid-19 Pandemic – The Rising Importance of ESG,” Finance Research Letters, Vol. 38, 101870.
7.Dorfleitner, G., Halbritter, G., and Nguyen, M., 2015, “Measuring the Level and Risk of Corporate Responsibility – An Empirical Comparison of Different ESG Rating Approaches,” Journal of Asset Management, Vol. 16, 450-466.
8.Egorova, A.A., Grishunin, S.V., and Karminsky, A.M., 2022, “The Impact of ESG Factors on the Performance of Information Technology Companies,” Procedia Computer Science, Vol. 199, 339-345.
9.Franco, S., Caroli, M. G., Cappa, F., and Del Chiappa, D., 2020, “Are You good Enough CSR, Quality Management and Corporate Financial Performance in the Hospitality Industry,” International Journal of Hospitality Management, Vol. 88, 102395.
10.Kim, J., Choi, D., Cho, E., Collins E., Okafor, C.E., and Park, B.I., 2022, “Corporate Sustainability in the Wake of the COVID-19 Global Pandemic: Does CSR Enhance Corporate Survival during a Market Crisis?,” Sustainability, Vol. 14, 14438.
11.Rhou,Y., Singal, M., and Koh, Y., 2016, “CSR and Financial Performance The Role of CSR Awareness in the Restaurant Industry,” International Journal of Hospitality Management, Vol. 57, 30-39.
12.Rodriguez-Fernandez, M., 2016, “Social Responsibility and Financial Performance: The Role of Good Corporate Governance,” BRQ Business Research Quarterly, Vol. 19, No. 2, 137-151.
13.Stanwick, P.A., and Stanwick, S.D., 1998, “The Relationship Between Corporate Social Performance, and Organizational Size, Financial Performance, and Environmental Performance: An Empirical Examination,” Journal of Business Ethics, Vol. 17, 195-204.
14.Wei, Y. C., Hung, S. W., and Chen, R. C. Y., 2020, “The Communication Effect of Corporate Social Responsibility: Publicize Corporate Virtue or Not,” Paper presented at the 28th Conference on the Theories and Practices of Securities and Financial Markets, National Sun Yat-sen University.