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This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

Most of the existing time-cost-quality-environmental impact trade-off (TCQET) analysis models have focused on solving a simple project representation without taking typical activity and project characteristics into account. This study aims to present a novel approach called the “hybrid opposition learning-based Aquila Optimizer” (HOLAO) for optimizing TCQET decisions in generalized construction projects.

In this paper, a HOLAO algorithm is designed, incorporating the quasi-opposition-based learning (QOBL) and quasi-reflection-based learning (QRBL) strategies in the initial population and generation jumping phases, respectively. The crowded distance rank (CDR) mechanism is utilized to rank the optimal Pareto-front solutions to assist decision-makers (DMs) in achieving a single compromise solution.

The efficacy of the proposed methodology is evaluated by examining TCQET problems, involving 69 and 290 activities, respectively. Results indicate that the HOLAO provides competitive solutions for TCQET problems in construction projects. It is observed that the algorithm surpasses multiple objective social group optimization (MOSGO), plain Aquila Optimization (AO), QRBL and QOBL algorithms in terms of both number of function evaluations (NFE) and hypervolume (HV) indicator.

This paper introduces a novel concept called hybrid opposition-based learning (HOL), which incorporates two opposition strategies: QOBL as an explorative opposition and QRBL as an exploitative opposition. Achieving an effective balance between exploration and exploitation is crucial for the success of any algorithm. To this end, QOBL and QRBL are developed to ensure a proper equilibrium between the exploration and exploitation phases of the basic AO algorithm. The third contribution is to provide TCQET resource utilizations (construction plans) to evaluate the impact of these resources on the construction project performance.