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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Borges, F., Oliveira, J., Azevedo, G. & Maria C Tavares (2025). Transparency and Tax: Examining the tension between ESG reporting and tax ag-gressiveness. WorldCist25 - 13rd World Conference on Information Systems and Technologies .
Exportar Referência (IEEE) 
M. F. Borges et al.,  "Transparency and Tax: Examining the tension between ESG reporting and tax ag-gressiveness", in WorldCist25 - 13rd World Conf. on Information Systems and Technologies , Florianopolis, 2025
Exportar BibTeX 
@misc{borges2025_1772869508947,
	author = "Borges, F. and Oliveira, J. and Azevedo, G. and Maria C Tavares",
	title = "Transparency and Tax: Examining the tension between ESG reporting and tax ag-gressiveness",
	year = "2025",
	howpublished = "Ambos (impresso e digital)",
	url = "https://www.worldcist.org/2025/"
}
Exportar RIS 
TY  - CPAPER
TI  - Transparency and Tax: Examining the tension between ESG reporting and tax ag-gressiveness
T2  - WorldCist25 - 13rd World Conference on Information Systems and Technologies 
AU  - Borges, F.
AU  - Oliveira, J.
AU  - Azevedo, G.
AU  - Maria C Tavares
PY  - 2025
CY  - Florianopolis
UR  - https://www.worldcist.org/2025/
AB  - This study examines whether companies committed to CSR and ESG principles adopt less aggressive tax strategies or, conversely, use CSR and ESG disclosures to obscure tax minimisation practices. The findings indicate a nuanced relationship: companies with strong ESG practices generally display more transparent tax disclosures, aligning tax conduct with corporate integrity and enhancing stakeholder trust. However, instances of “greenwashing” persist, where firms selectively disclose favourable ESG information while engaging in tax avoidance. This research contributes to the literature by integrating legitimacy and agency theories to elucidate the ethical tensions and strategic contradictions in aligning tax practices with responsible business commitments. By highlighting the importance of tax transparency and standardised ESG disclosures, the study offers insights into how firms can align tax practices with societal expectations.
ER  -