An Analysis of The Impact of ESG Implementation by Hospitals in Taiwan on Public Healthcare Choices

Abstract
This study aims to explore how the implementation of ESG (Environmental Protection, Social Responsibility, and Hospital Governance) practices in Taiwanese hospitals influences public healthcare choice behavior. With the global rise of sustainable development, integrating ESG principles in healthcare institutions not only contributes to their long-term sustainability but may also significantly affect patients' decision-making. The study employed a questionnaire survey method, with expert-validated content, and collected 386 valid responses. Reliability tests and statistical analyses were conducted using SPSS. The results reveal that all three ESG dimensions significantly and positively impact patients' healthcare choices, with "Hospital Governance" being the most influential factor. Environmental Protection and Social Responsibility showed equal influence. The overall model demonstrated strong explanatory power. In terms of demographic variables, individuals aged 46–55 and those working in the manufacturing sector placed significantly more importance on ESG dimensions and healthcare choices than other groups. Gender and education level showed no significant impact. Additionally, the three ESG dimensions were significantly positively correlated, with Environmental Protection and Social Responsibility being highly correlated. The study recommends that hospitals integrate ESG into their core operational strategies, particularly by enhancing governance quality and transparency. Targeted marketing communication should be used to connect with groups that place high importance on ESG. Furthermore, it is advised that regulatory authorities consider incorporating ESG performance indicators into hospital accreditation or subsidy criteria to promote the development of a sustainable healthcare system in Taiwan. Keywords - ESG, Environmental Protection, Social Responsibility, Hospital Governance, Healthcare Choice, Sustainable Development.