The correlation between environmental, social and governance ratings and the transparency in Johannesburg Stock Exchange companies’ tax practices

Background and aim: The study explores the correlation between environmental, social and governance (ESG) ratings and the extent of corporate tax transparency to investigate whether ESG ratings are indicative of transparent corporate tax practices. To gain more insight, the correlation exploration i...

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Autor principal:	Cara Thiart
Format:	Artigo
Idioma:	Inglês
Publicat:	AOSIS 2023-05-01
Col·lecció:	South African Journal of Economic and Management Sciences
Matèries:	environmental, social and governance (esg) corporate tax transparency tax governance transparency and reporting corporate social responsibility johannesburg stock exchange (jse) south africa
Accés en línia:	https://sajems.org/index.php/sajems/article/view/4886
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