<![CDATA[Sustainability pressures have raised questions about whether sustainability performance is associated with tax behavior in high-emission sectors. This study examines the effects of ESG score and carbon intensity on tax aggressiveness among firms in the energy, utilities, and industrials sectors across six ASEAN countries during 2020–2024. Using purposive sampling, the study analyzes 275 firm-year observations from 55 firms using data obtained from the Refinitiv database. Tax aggressiveness is measured using the Effective Tax Rate, while firm size and leverage are control variables. Data are analyzed using Partial Least Squares Structural Equation Modeling with 5,000 bootstrap subsamples. The results show that neither ESG score nor carbon intensity significantly affects tax aggressiveness. Firm size has a significant effect on the Effective Tax Rate, indicating lower tax aggressiveness among larger firms, whereas leverage has no significant effect. The findings suggest that sustainability characteristics do not appear to be primarily determinants of tax behavior among high-emission ASEAN firms.]]>
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