Previous research has examined the relationship between ESG disclosure and firm value, but it has yet to fully explain how the former can increase the latter. Thus, the current study aims to fill the research gap by analyzing the relationship between ESG disclosure and firm value with...

Based on the argument of legitimacy theory, there are allegations that companies use disclosure of corporate social responsibility (CSR) in order to maintain the image in the public eye. This study aims to examine the effect of CSR disclosure on tax aggressiveness. The hypothesis proposed is...