ESG a agresivní finanční praktiky podniků: Systematická rešerše literatury

The aim of this study is to systematize the existing theoretical and empirical literature that conceptualizes and examines the relationship between CSR/ESG performance and corporate tax behavior, with a particular focus on tax avoidance as a distinct form of aggressive financial behavior. The study employs a systematic literature review approach based on a final sample of 59 papers. The findings indicate that the literature is predominantly characterized by two competing perspectives: one viewing ESG as a constraint on aggressive tax behavior, while the other interprets it as a strategic tool to mitigate the negative consequences of aggressive tax practices. Empirical evidence supports both views, but neither framework demonstrates clear overall dominance. Instead, findings remain fragmented due to differences in tax avoidance and CSR/ESG performance measurement approaches, as well as econometric specifications. Commonly used measures capture only partial aspects of tax behavior, while model choices and endogeneity concerns limit the ability to establish causal relationships. Conditional factors, such as firm-specific financial and governance factors, institutional quality, regulatory landscape, and reputational risks, further contribute to context-specific outcomes. Finally, conceptual ambiguities surrounding the definitions of ESG, CSR, and tax aggressiveness reduce the comparability and generalizability of existing findings.