<![CDATA[This study examines the effects of environmental, social, and governance performance and carbon intensity on tax aggressiveness among energy companies in Indonesia, Malaysia, Singapore, and Thailand during the 2020-2024 period. The study was motivated by the growing concern over corporate sustainability and its potential influence on responsible tax behavior in the ASEAN region. A quantitative research design was employed using secondary data collected from the Refinitiv database. The sample consisted of 17 energy companies, resulting in 85 firm-year observations selected through purposive sampling. Panel data regression analysis was applied to examine the proposed relationships. The findings indicate that environmental, social, and governance performance significantly affects tax aggressiveness, suggesting that companies with stronger sustainability performance are less likely to engage in aggressive tax practices. In contrast, carbon intensity does not have a significant effect on tax aggressiveness. These findings provide empirical support for Stakeholder Theory by highlighting the importance of sustainability performance in promoting responsible corporate tax behavior. This study contributes to the sustainability and taxation literature by integrating environmental, social, and governance performance and carbon intensity within a single analytical framework, providing broader evidence on the relationship between sustainability and corporate tax behavior among energy companies in the ASEAN region.]]>
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