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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Oluwatoyin Abayomi Amuda

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Open access Aug 2026

Environmental, Social, and Governance (ESG) Performance and Corporate Tax Planning Behaviour in Developing Economies: Evidence from Transparency Incentives

Purpose: This study examines whether corporate Environmental, Social and Governance (ESG) performance is associated with tax avoidance behaviour among listed firms in African markets. It focuses on institutional environments where enforcement capacity, stakeholder pressure, and governance quality differ from those in d...

Oluwatoyin Abayomi Amuda · 0 citations

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