Khairunnisa, S., Sueb, M., & Priyono, A. P. (2026). ESG Score and Carbon Intensity in ASEAN High-Emission Sectors: Implications for Tax Aggressiveness. Dinasti International Journal of Economics, Finance & Accounting, 7(3), 2581–2587. https://doi.org/10.38035/dijefa.v7i3.7299