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Oliveira, J., Borges, F., Azevedo, G. & Maria C Tavares (2026). Transparency and Tax: Examining the Tension Between ESG Reporting and Tax Aggressiveness. In Rocha, A., Adeli, H., Poniszewska-Marańda, A., Moreira, F., Bianchi, I. (eds) (Ed.), Emerging Trends in Information Systems and Technologies. WorldCIST 2025. Lecture Notes in Networks and Systems. (pp. 83-95). Florianopolis: Springer Nature.

J. D. Oliveira et al.,  "Transparency and Tax: Examining the Tension Between ESG Reporting and Tax Aggressiveness", in Emerging Trends in Information Systems and Technologies. WorldCIST 2025. Lecture Notes in Networks and Systems, Rocha, A., Adeli, H., Poniszewska-Marańda, A., Moreira, F., Bianchi, I. (eds), Ed., Florianopolis, Springer Nature, 2026, vol. 1524, pp. 83-95

@inproceedings{oliveira2026_1769473744133,
	author = "Oliveira, J. and Borges, F. and Azevedo, G. and Maria C Tavares",
	title = "Transparency and Tax: Examining the Tension Between ESG Reporting and Tax Aggressiveness",
	booktitle = "Emerging Trends in Information Systems and Technologies. WorldCIST 2025. Lecture Notes in Networks and Systems",
	year = "2026",
	editor = "Rocha, A., Adeli, H., Poniszewska-Marańda, A., Moreira, F., Bianchi, I. (eds)",
	volume = "1524",
	number = "",
	series = "",
	doi = "10.1007/978-3-031-97799-2_8",
	pages = "83-95",
	publisher = "Springer Nature",
	address = "Florianopolis",
	organization = "",
	url = "https://link.springer.com/chapter/10.1007/978-3-031-97799-2_8"
}

TY  - CPAPER
TI  - Transparency and Tax: Examining the Tension Between ESG Reporting and Tax Aggressiveness
T2  - Emerging Trends in Information Systems and Technologies. WorldCIST 2025. Lecture Notes in Networks and Systems
VL  - 1524
AU  - Oliveira, J.
AU  - Borges, F.
AU  - Azevedo, G.
AU  - Maria C Tavares
PY  - 2026
SP  - 83-95
SN  - 2367-3370
DO  - 10.1007/978-3-031-97799-2_8
CY  - Florianopolis
UR  - https://link.springer.com/chapter/10.1007/978-3-031-97799-2_8
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  -