This study explores the moderating effect of directors′ and officers′ liability insurance (D&O) on the relationship between corporate social performance and corporate finance performance. Using public-listed companies in Taiwan during 2015 to 2021 as the research sample, using ROE, ROA and ROIC as corporate financial performance measurement. The empirical results found that the higher the insured amount of D&O insurance and the more the number of insured insurance companies weakened the relationship between corporate social performance and corporate finance performance. Insuring the D&O insurance and insuring the foreign insurance companies did not affect the relationship between corporate social performance and corporate finance performance.
