dc.description.abstract | Issues related to the environment, society and governance in ESG in corporate social responsibility are currently the most important topics discussed by various companies in their pursuit of sustainable development. How to transform ESG into the invisible competitiveness of Tax Agents, so as to improve the performance of Tax Agents, is also one of the main motivations of this research ; in addition, because Tax Agents consider the consideration of corporate profits and the trade-offs of ESG , Whether it is possible to find out the ESG indicators of Tax Agents to confirm the corporate social responsibility of Tax Agents is a very important topic to discuss, which is the second motivation of this research.
Due to the wide scope of business that Tax Agents are responsible for, it means that they have to take on greater social responsibilities. Therefore, many Tax Agents often play a pioneering role in many public welfare activities in the society. At present, there are many studies on the corporate social responsibility of Tax Agents, Sustainability and CSR related to the burden. However, few studies have explored the relationship between ESG, CSR , and social responsibility of accountants. Therefore, this study serves as a forerunner of the past.
In the process of accounting and tax filing, you can understand the business model of an enterprise and usually assist the government in promoting relevant fiscal and tax policies, assisting small and medium-sized enterprises in related fiscal and tax planning, as well as related enterprise innovations and laws and regulations. group. In recent years, with the use of cloud invoices and digital vouchers, and the opening of electronic account book vouchers, the digitize capabilities of the entire practitioners have grown by leaps and bounds. The various functions developed by the software industry have been continuously optimized through repeated use, and the use of video to open courses due to the impact of the epidemic has reduced the sense of presence, but also invisibly reduced the amount of travel that everyone saves. Reduce massive carbon emissions.
This study takes the corporate social responsibility of Tax Agents as the research object, so this study suggests that subsequent researchers can use other topics related to corporate social responsibility, such as employee happiness and career plateau, to study Materials are more diverse. | en_US |