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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| Format: | Article |
| Language: | English |
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AOSIS
2023-05-01
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| Series: | South African Journal of Economic and Management Sciences |
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| Online Access: | https://sajems.org/index.php/sajems/article/view/4886 |