The impact of ESG principles on corporate financial and tax management: transparency, tax aggressiveness, and sustainable business practices
DOI:
https://doi.org/10.34117/bjdv11n12-012Keywords:
Environmental, Social, and Governance (ESG), tax governance, corporate financial management, tax aggressiveness, sustainable business practices, corporate transparency, fiscal complianceAbstract
This article examines the impact of Environmental, Social, and Governance (ESG) principles on corporate financial and tax management practices. It explores how ESG adoption influences tax aggressiveness, transparency, and financial performance by aligning fiscal policies with sustainable business objectives. The study synthesizes recent empirical research and industry reports from 2015 to 2025, highlighting a general trend toward reduced tax risks and enhanced governance in companies with strong ESG frameworks. The findings emphasize that effective ESG integration supports ethical tax strategies and fosters long-term corporate resilience and stakeholder trust.
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