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The impact of environmental, social, and governance performance on the duration of earnings sustainability: a survival analysis

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  • Pin-Sheng Lee
  • Yen-Yu Liu

Abstract

This study examines the impact of environmental, social, and governance(ESG) factors on the duration of earnings sustainability of publicly listed companies in Taiwan from 2016 to 2023 using a survival analysis. The findings reveal that both overall ESG and governance scores significantly extend the duration of earnings sustainability. Conversely, the environmental and social components do not demonstrate the same effect. These results indicate that although investments in governance prolong the maintenance of firm performance, investments in environmental and social initiatives alone may not have a comparable impact.

Suggested Citation

  • Pin-Sheng Lee & Yen-Yu Liu, 2026. "The impact of environmental, social, and governance performance on the duration of earnings sustainability: a survival analysis," Applied Economics Letters, Taylor & Francis Journals, vol. 33(3), pages 378-385, February.
    • Handle: RePEc:taf:apeclt:v:33:y:2026:i:3:p:378-385
    DOI: 10.1080/13504851.2024.2368741
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