Document Type
Article
Publication Date
3-2025
Abstract
Environmental, social, and governance (ESG) investing has been the focus of major attention in corporate law. Many writers praised ESG as the future of corporate governance. The push for ESG comes from the belief that the government is incapable of fulfilling its responsibility of achieving social and environmental goals, and that corporations are frequently in the best position to help. ESG investing has been significantly bolstered by large asset management institutions like BlackRock Group, State Street Global Advisors, and Vanguard Group. The “Big Three” own large stakes in most public corporations, which they have been pushing to address ESG issues.
Recommended Citation
Avi-Yonah, Reuven S. "ESG Irony: Why Corporate Tax Avoidance Must Be Considered." Tax Notes International 117 (2025): 739-745.
Comments
Reprinted with the permission of Tax Analysts.