the implementation of Golden Tax Project III, we find that big data tax administration decreases corporate ESG performance … transparency, thus promoting ESG performance through the "governance effect." Overall, however, the project inhibits corporate ESG … performance. According to further analysis, the negative effect on ESG performance mainly impacts the environmental responsibility …

between negative media coverage and corporate ESG performance using a two-way fixed-effects model. It is found that, first …, negative media coverage can effectively promote corporate ESG performance. Second, the mediation mechanism study shows that … negative media coverage positively promotes corporate ESG performance by increasing the degree of corporate financing …