Salin, A. S. A. P., Ghuslan, M. I., Mahmud, N. M., Zawawi, M. M., Che Hasan, H., Halid, S., Abd Wahab, R., & Abdullah, W. R. W. (2026). THE IMPACT OF GREEN TAX INCENTIVES ON ESG PERFORMANCE OF SMES. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), 8(28), 137–149. https://doi.org/10.35631/AIJBES.828009