The aim of this study is to explore the preference of corporations for sponsorship motives and the impact of sponsorship motives on sponsoring intention in the post-epidemic era of COVID-19. Taking a Taiwanese company as a case study, a total of 60 expert groups comprising 300 respondents (the management of the sampled companies) were surveyed in the post-epidemic period, with data being collected from 60 sampled companies in February–May 2022. Data were analyzed by using two different functional approaches, including fuzzy preference relations (FPR) for the first survey (study 1) and structural equation model (SEM) for the second survey (study 2). Results reveal that corporate image is the most preferential motive of sponsorship and also demonstrates the most significant and positive influence on sponsoring intention. Meanwhile, the measured factor of performing corporate social responsibility (CSR) appears the most correlated with the construct of corporate image. Based on the results, the study can fully fill the gap between sponsorship motives and sponsoring intention in sponsorship knowledge. Additionally, the conjunction of FPR and SEM can also create methodological synergies, namely, enhancing complementary effects and achieving better holistic analysis. Findings also suggest that special attention should be paid to CSR, which plays a pivotal role in affecting the decision of corporations for sponsorship motives and sponsoring intention and, in a post-epidemic era, continuing to develop CSR actions to enhance corporate image can be the best strategy while facing internal and external challenges of implementing sustainable development (SD).