When Black Swan Meets Green Swan: ESG Engagement and Financial Resilience in U.S. Airlines during COVID-19

Working Papers
Under Submission
Authors
Affiliations

Hui-Chieh Chen

National Chengchi University

Calvin J. Chiou

National Chengchi University

Yueh-Neng Lin

National Chung Hsing University

Published

May 1, 2025

Abstract

It is a challenge for firms to survive the combination of black and green swans, especially during the COVID-19 pandemic. With the airline industry as our target laboratory, we investigate the commitment to ESG of firms and its effects during this black-swan period. We find that airline companies who have implemented sustainable aviation fuels (SAF) experienced better operating performance during the pandemic. Companies with greater financial pressure are found to allocate less resources to ESG when passenger numbers plummet. Overall, the worsening financial situation resulting from the black swan does not significantly decrease the attention given to green swan initiatives.

Keywords

Sustainability, COVID-19 pandemic

Conference

  • International Conference of Taiwan Finance Association (TFA), Taichung, Taiwan, Jun 2023.
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