随着“双碳”目标的深入推进，ESG评级逐渐成为衡量企业可持续发展水平的重要标准。企业通过提升ESG表现，不仅能够提升自身的社会形象和品牌价值，还有望通过优化税收策略，实现企业长期可持续发展与经济社会高质量发展。文章以商道融绿首次公布企业ESG评级作为一项外生冲击事件，基于2012—2022年A股上市公司数据，构建多时点双重差分模型实证分析ESG评级对企业避税行为的影响及其传导机制。研究发现，ESG评级能够显著减少企业避税行为。机制检验结果显示，ESG评级通过缓解融资约束、提高信息透明度、增加政府补助抑制企业避税。异质性分析表明，在非国有、机构投资者持股比例低以及税收征管强度小的企业中，ESG评级对企业避税行为的抑制作用更为显著。今后应创新市场软监管机制，加强外部监督与税收征管，引导企业提升ESG表现，推动企业遵守税收法规。

With the deepening advancement of carbon peaking and carbon neutrality goals, ESG Rating has gradually become an important criterion for measuring the sustainable development ability of enterprises. If enterprises can improve their ESG performance, not only can they enhance their social image and brand value, but they are also expected to achieve long-term sustainable development and high-quality economic and social development by optimizing tax strategies. Taking SynTao Green Finance's first announcement of corporate ESG Rating as an exogenous shock event, based on data from A-share listed companies from 2010 to 2022, a multi time difference in differences model was constructed to empirically explore the impact of ESG Rating on corporate tax avoidance behavior and its transmission mechanism. The study found that ESG Rating can significantly reduce corporate tax avoidance. The mechanism test shows that ESG Rating inhibit corporate tax avoidance by easing financing constraints, improving information transparency, and increasing government subsidies. Heterogeneity analysis shows that ESG Rating have a more significant inhibitory effect on corporate tax avoidance behavior among non-state-owned enterprises, enterprises with low shareholding ratios of institutional investors, and enterprises with low tax collection and management intensity. In the future, it is of great necessity to innovate the market soft supervision mechanism, strengthen external supervision and tax management, guide enterprises to improve their ESG performance, and promote their compliance with tax regulations.