Premières sur le plan social et environnemental, mais mauvaises élèves sur le plan fiscal?

Translated title of the contribution: First in Social and Environmental Terms, but Poor Performers in Fiscal Terms?

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Translated title of the contributionFirst in Social and Environmental Terms, but Poor Performers in Fiscal Terms?
Original languageFrench
JournalHarvard Business Review
StatePublished - Oct 21 2022

Article

This paper investigates the relationship between corporate social responsibility (CSR) and corporate tax avoidance and the impact of consumer awareness on the constructs. We show that consumer awareness has the effect of decreasing the positive relation between CSR ratings and tax avoidance levels. Our findings are robust to various measures of our constructs. Collectively, the findings of this study lend credence to the risk-management view of CSR and demonstrate that consumer awareness acts as a behavioral intervention and governance mechanism to help mitigate corporate hypocrisy.

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  • SDG 8 - Decent Work and Economic Growth
  • SDG 16 - Peace, Justice and Strong Institutions

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