HERSUGONDO, Hersugondo (2025) "Artikel Dr. HERSUGONDO, SE, MM: Integrating ESG, Applied Tax Ethics, and Digitalization in Corporate Financial Strategy: A Systematic Review ". NATIONAL SUSTAINABLE DEVELOPMENT STUDIES, 4 (2).

Text (Artikel) INTEGRATING ESG, APPLIED TAX ETHICS.pdf - Published Version Download (551kB)

Abstract

This review examines the intersection of corporate financial strategy, Environmental,
Social, and Governance (ESG) criteria, ethical tax planning, and digitalization. Amid
digital transformation, the central question is how firms align financial decisions with
sustainability and innovation for long-term value. To address this, the study conducts
a Systematic Literature Review (SLR), synthesizing 63 Scopus-indexed Q1/Q2
articles (2015–2025). Using thematic analysis, the review identifies four core themes:
strategic financial-ESG alignment, the highly contested relationship between ethical
tax planning and CSR transparency, the impact of digital decision-support tools, and
sectoral and regional differentiation. The synthesis reveals two critical findings: first,
the literature is fundamentally divided on whether ESG performance reduces tax
avoidance (ethical alignment) or increases it (greenwashing). Second, digitalized tax
administration (Big Data) is emerging as a significant external mechanism that
inhibits corporate tax avoidance. This synthesis highlights current fragmentation and
clarifies the need for holistic frameworks integrating ESG, taxation, and digitalization
to advance sustainable financial strategies in the digital era.

Actions (login required)

View Item