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Yu-Jie Zhao

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Open access Aug 2026

Investigating the influence of corporate sustainability policies on ESG performance: empirical evidence from agri-food companies in Taiwan

Agricultural activities cause 18 Gt CO₂ per year, highlighting the significant environmental impact of farming practices. In Taiwan, the Financial Supervisory Commission enforced an ESG policy in 2018, requiring listed companies to disclose sustainability reports. The objective of this study is to investigate differe...

Yu-Jie Zhao, Jiun-Hao Wang, Szu-Yung Wang · 0 citations

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