@article{santos_santos_2026,  title={Do environmental, social, and corporate governance (ESG) scores reduce tax avoidance?},  volume={23},  ISSN={1808-2386},  url={https://doi.org/10.15728/bbr.2023.1788.en},  DOI={10.15728/bbr.2023.1788.en},  journal={BBR. Brazilian Business Review},  publisher={Fucape Business School},  author={Santos, Geovane Camilo dos and Santos, Marco Aurélio dos},  year={2026},  pages={e20231788} }