ORIGINAL RESEARCH article
Front. Environ. Sci.
Sec. Environmental Economics and Management
Volume 13 - 2025 | doi: 10.3389/fenvs.2025.1561025
This article is part of the Research TopicAdvancing Carbon Reduction and Pollution Control Policies Management: Theoretical, Application, and Future ImpactsView all 42 articles
Climate Policy Synergy: A Tripartite Evolutionary Game Analysis of ESG Compliance and Tax incentives on Corporate Carbon Governance
Provisionally accepted
Yingjie Lin1,2*
Shaojun Liu1- 1China University of Political Science and Law, Changping District, China
- 2School of Civil, Commercial and Economic Law, China University of Political Science and Law, Beijing, Beijing Municipality, China
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The effective combination of reasonable tax incentives and ESG legal compliance management can significantly promote corporate carbon emission reduction and realize the goal of sustainable development. This thesis explores the impact of tax incentives on corporate carbon emission reduction against the background of ESG compliance management. By constructing a tripartite evolutionary game model and conducting simulation analysis, the results of the study show that through integrating ISO 37301 compliance frameworks and OECD carbon pricing benchmarks, this study reveals that a 20-30% tax incentive gradient coupled with ESG digital compliance tools (e.g., blockchain) can accelerate strategic convergence among stakeholders by 35%, strategic synergies among stakeholders are achieved by appropriately adjusting the income distribution coefficients and cost-sharing coefficients to optimize the allocation of resources and environmental benefits. In addition, the modeling is based on the key assumptions that each participant has limited rationality, and the constraints such as regulatory restrictions and economic trade-offs in reality have been considered in the model. These assumptions provide a theoretical basis for assessing the reliability of the results of the study and enhance the study's relevance as a guide for practical policy design.
Keywords: ESG, ESG Legal Compliance, corporate responsibility, Corporate carbon governance, Resource optimization
Received: 15 Jan 2025; Accepted: 09 May 2025.
Copyright: © 2025 Lin and Liu. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
* Correspondence: Yingjie Lin, China University of Political Science and Law, Changping District, China
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