Corporate Social Responsibility and Tax Strategy Dynamics
Summary
Corporate social responsibility (CSR) and tax strategy dynamics examine how firms balance ethical commitments with approaches to tax planning and compliance. This field considers the integration of social and environmental goals into financial decision-making, the deployment of tax strategies across jurisdictions and the effects on stakeholder trust, market valuation and regulatory oversight. Empirical studies highlight that strong CSR performance, often measured by Environmental, Social and Governance (ESG) ratings, tends to coincide with more conservative tax positions, reflecting investors’ preference for transparency and sustainability. Concurrently, companies navigate competing pressures from shareholders demanding economic returns and governments tightening anti-avoidance rules. This interplay shapes global tax policy debates, informs corporate governance best practices and underscores the role of tax strategy as a lever for sustainable business performance and societal impact.
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Corporate Social Responsibility and Tax Strategy Dynamics publication trend
The graph below shows the total number of articles in corporate social responsibility and tax strategy dynamics across all publications each year (not limited to Nature Index journals).
Technical terms
Corporate Social Responsibility (CSR): a business approach that integrates social and environmental concerns into corporate management and strategy.
Tax avoidance: the use of legal methods to minimise taxable income and reduce a firm’s tax liability.
Environmental, Social and Governance (ESG) rating: a composite measure of a company’s performance on sustainability, social impact and governance practices.
Temporary tax differences: timing disparities between accounting profits and taxable income that reverse in future periods.
Affinity bias: a tendency for individuals to favour others who share similar backgrounds or identities, affecting decision-making.
References
- Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings. Business Strategy and the Environment (2024).
- ESG Information Disclosure and Its Relationship to Tax Practices: Stakeholder‐Friendly or Legitimacy‐Seeking?. Sustainable Development (2024).
- Tax‐Motivated Relocations of Headquarters: The Role of Affinity Bias among Socially‐Responsible Blockholders and CEOs. Journal of Management Studies (2023).
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