NAYYEF, Y. H. The Role of Environmental, Social, and Governance (ESG) Accounting Disclosure in Enhancing Tax Planning and Corporate Governance: An Applied Study on Industrial Sector Companies in Salah Al-Din Governorate. Academia Open, [S. l.], v. 11, n. 1, p. 10.21070/acopen.11.2026.13920, 2026. DOI: 10.21070/acopen.11.2026.13920. Disponível em: https://acopen.umsida.ac.id/index.php/acopen/article/view/13920. Acesso em: 27 mar. 2026.