Does the presence of a sustainability committee strengthen the impact of ESG disclosure on tax aggressiveness? Insights from North America
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DOI: 10.1007/s11156-024-01368-z
Abstract: We investigate the influence of ESG disclosure on tax aggressiveness within the North American Travel and Leisure (T&L) sectors, specifically examining the role of sustainability committees in this relationship. Our analysis utilizes longitudinal panel data… read more here.
Keywords: disclosure tax; tax aggressiveness; tax; esg disclosure ... See more keywords