Menicacci, Luca; Simoni, Lorenzo - In: Sustainability Accounting, Management and Policy Journal 15 (2024) 7, pp. 1-33
Purpose This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG … that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax …/methodology/approach This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax …