Corporate social responsibility (CSR) is receiving increasing attention from companies, regulators and policymakers. The textile industry was once the leader in Taiwan's industrial development. This study uses the Taiwan Economic News (TEJ) database from 2015 to 2020 on the textile industry's financial indicators and ESG three pillars (environment, society and governance) aspect score data. First, it uses the network data envelopment analysis to measures the overall performance of textile companies and three stages of performance including production management, inventory sales and market profits. To explores resource utilization, inventory management and the relationship between selling price and profits. Then Use truncated regression to analyze the impact of ESG on performance at each stage. The results show that on average performance, production management performance is the best, inventory sales performance is second, and market profit performance is third. Overall, there are excessive inputs , insufficient output, excessive inventory and low pricing. Regression analysis shows that the three pillars of ESG are insignificant or negatively significant for overall performance, while for the performance of each stage, there are three results: positive significant, negative significant, and insignificant respectively. But in terms of impact alone, the social aspect has the greatest impact.
