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The Relationship Between ESG Factors, Profitability, and Tax Avoidance: A Systematic Literature Review
16 references·0 citing·55 second hopsampled
The Relationship Between ESG Factors, Profitability, and Tax Avoidance: A Systematic Literature Review (2026)The Relationship Between ESG Factors, Pro…Negative media coverage of ESG issues and corporate tax avoidance (2024)Negative media coverage of ES…Does ESG performance affect corporate tax avoidance? Evidence from China (2024)Does ESG performance affect c…Impact of green finance and environmental protection on green economic recovery in South Asian economies: mediating role of FinTech (2023)Impact of green finance and e…Environmental, social, and governance (ESG) performance and financial outcomes: Analyzing the impact of ESG on financial performance (2023)Environmental, social, and go…The Effect of ESG Performance on Tax Avoidance—Evidence from Korea (2021)The Effect of ESG Performance…The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable (2021)The Effect of Corporate Gover…Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study (2021)Tax Evasion, Corporate Social…Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity (2021)Environmental, social and gov…ESG impact on performance of US S&P 500-listed firms (2020)ESG impact on performance of …The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015 (2019)The Influence of Thin Capital…Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China (2018)Moderated mediation effects o…Corporate Tax Aggressiveness and Insider Trading (2018)Corporate Tax Aggressiveness …On the shoulders of giants: undertaking a structured literature review in accounting (2016)On the shoulders of giants: u…Incentives for corporate tax planning and reporting: Empirical evidence from Australia (2013)Incentives for corporate tax …A Systematic Review of Literature on Offshoring of Value Chain Activities (2013)A Systematic Review of Litera…A Stakeholder Approach to Strategic Management (2001)A Stakeholder Approach to Str…Firm Resources and Sustained Competitive Advantage (1991)Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review (2003)Firm resources and sustained competitive advantage (2004)Shades of Grey: Guidelines for Working with the Grey Literature in Systematic Reviews for Management and Organizational Studies (2016)International business and human rights: A research agenda (2018)Utilization and development of systematic reviews in management research: What do we know and where do we go from here? 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Evidence from insider trading profitability (2023)Separation of Ownership and Control (1983)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Social Responsibility of Business Is to Increase Its Profits (2007)Environmental, Social and Governance (ESG) disclosure, competitive advantage and performance of firms in Malaysia (2021)Environmental, social, and governance ratings and financial performance: Evidence from the European food industry (2022)ESG and firm performance: The rarely explored moderation of sustainability strategy and top management commitment (2023)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Strategic management a stakeholder approach (2010)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)ESG disclosure and financial performance: Moderating role of ESG investors (2022)Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance (2023)Agency Problems and the Theory of the Firm (1980)Corporate Social Performance Revisited (1991)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Firm-Value Effects of Carbon Emissions and Carbon Disclosures—Evidence from Korea (2021)Environmental performance and corporate tax avoidance: Greenwashing policy or eco-responsibility? The moderating role of ownership structure (2023)Unlocking environmental, social, and governance (ESG) performance through energy efficiency and green tax: SEM-ANN approach (2024)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)Organizational Learning from Performance Feedback (2003)Stakeholder Theory: Reviewing a Theory That Moves Us (2008)Do environmental, social, and governance activities improve corporate financial performance? (2018)Pitfalls and Opportunities: What Macroeconomists Should Know about Unit Roots (1991)Green innovation and organizational performance: The influence of big data and the moderating role of management commitment and HR practices (2018)Shadow Economies Around the World: What Did We Learn Over the Last 20 Years? (2018)Renewable energy and natural resource protection: Unveiling the nexus in developing economies (2023)The impact of Fintech on corporate carbon emissions: Towards green and sustainable development (2024)A Detailed Comprehensive Role of Digital Technologies in Green Finance Initiative for Net‐Zero Energy Transition (2025)The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)Socially Responsible Firms (2014)Can ESG rating reduce corporate carbon emissions? – An empirical study from Chinese listed companies (2023)Corporate ESG rating divergence and excess stock returns (2023)“Impact of ESG disclosure on firm performance and cost of debt: Empirical evidence from India” (2024)
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References

  • 2001A Stakeholder Approach to Strategic Management1,682 cited
  • 2016On the shoulders of giants: undertaking a structured literature review in accounting1,033 cited
  • 2023Environmental, social, and governance (ESG) performance and financial outcomes: Analyzing the impact of ESG on financial performance957 cited
  • 2020ESG impact on performance of US S&P 500-listed firms803 cited
  • 2021Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity643 cited
  • 2013A Systematic Review of Literature on Offshoring of Value Chain Activities229 cited
  • 2018Corporate Tax Aggressiveness and Insider Trading117 cited
  • 2021The Effect of ESG Performance on Tax Avoidance—Evidence from Korea113 cited
  • 2013Incentives for corporate tax planning and reporting: Empirical evidence from Australia97 cited
  • 2023Impact of green finance and environmental protection on green economic recovery in South Asian economies: mediating role of FinTech86 cited
  • 2024Does ESG performance affect corporate tax avoidance? Evidence from China81 cited
  • 2021The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable58 cited
  • 2021Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study54 cited
  • 2018

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Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China
51 cited
  • 2024Negative media coverage of ESG issues and corporate tax avoidance36 cited
  • 2019The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-201536 cited
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