Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa

Karima Lajnef and Kawther Dhifi

International Journal of Economics & Business Administration (IJEBA), 2024, vol. XII, issue 1, 41-59

Abstract: Purpose: This research investigates the potential role of integrated reporting (IR) in bridging the relationship between Corporate Social Responsibility (CSR) performance and tax avoidance within the context of South African companies. This research contributes to the existing literature by exploring the role of integrated reporting in influencing the relationship between CSR performance and tax avoidance, particularly within the specific context of South Africa. Design/Methodology/Approach: Using a quantitative research approach as delineated by Preacher and Hayes (2008), this study analyses data collected from 107 companies operating in South Africa over the period spanning from 2010 to 2022. Findings: The analysis presents valuable insights into the relationship between CSR performance, tax avoidance, and the mediating effect of integrated reporting. Results shed light on the significant and potential connections among these variables, offering a nuanced understanding of their interplay. Practical Implications: This research contributes to the existing literature by exploring the role of integrated reporting in influencing the relationship between CSR performance and tax avoidance, particularly within the specific context of South Africa. Originality/Value: The study's findings provide valuable insights for academics, practitioners, and policymakers interested in understanding the interrelation among CSR initiatives, tax strategies, and integrated reporting practices.

Keywords: Corporate social responsibility (CSR); integrated reporting (IR); tax avoidance; South Africa; Preacher and Hayes model. (search for similar items in EconPapers)
JEL-codes: M40 M48 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ers:ijebaa:v:xii:y:2024:i:1:p:41-59

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