EST(T): Should and Can Tax Performance be a Factor in Evaluating the Ethical, Moral and Social Performance of Corporations?
Advocates for greater social responsibility by corporations who support corporate social responsibility or environmental, social and governance standards accounting by large companies increasingly call for tax behaviour to be considered one indicator of desired social behaviour. This advocacy ma...
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| Format: | Journal Article |
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Australian School of Business, University of New South Wales
2024
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| Online Access: | https://www.unsw.edu.au/content/dam/pdfs/business/acct-audit-tax/research-reports/ejournal-of-tax-research/2024-12-ejournal-tax-research-v22-n3/2024-12-eJTR-esgt-v22-n3.pdf http://hdl.handle.net/20.500.11937/96584 |