RUENGPOO, S., S. CHAROENKITTHANALAP, K. DAMPITAKSE, D. PHOPRACHAK, and A. PUTTHIDECH. “ESG DISCLOSURE, TAX PLANNING, AND OPERATIONAL EFFICIENCY: EVIDENCE FROM THAILAND’S LISTED COMPANIES”. Asian Interdisciplinary and Sustainability Review, vol. 14, no. 2, Aug. 2025, p. Article 8, doi:10.14456/aisr.2025.19.