The effect of sustainability performance and CSR on corporate tax avoidance with board gender diversity as mediating variable

Khaireddine Mouakhar, Maali Kachouri, Rakia Riguen and Anis Jarboui
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Khaireddine Mouakhar: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Maali Kachouri: جامعة صفاقس - Université de Sfax - University of Sfax
Rakia Riguen: جامعة صفاقس - Université de Sfax - University of Sfax
Anis Jarboui: جامعة صفاقس - Université de Sfax - University of Sfax, Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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Abstract: This paper aims to empirically examine how sustainability performance moderates the relation between tax avoidance and CSR through board gender diversity. The structural equation modeling is applied to test the relation between sustainability performances, CSR and tax avoidance for a panel data set of 300 UK business firms listed during 2005 2017. The results show that sustainability performance moderates the relationship between corporate social responsibility and tax avoidance. Thus, this study demonstrates empirically that firms with sustainability performance activities are better positioned to obtain more transparency through reducing tax avoidance. The originality of this paper consists in proposing the establishment of both direct and indirect links between SP, CSR and tax avoidance.

Keywords: Corporate social responsibility; Board gender diversity; Tax avoidance; Stakeholders.; Performance sustainability; Evasión fiscal; Partes interesadas; Diversidad de género en la junta directiva; Desempeño sostenible; Responsabilidad social corporativa; Parties prenantes; Évasion fiscale; Diversité du genre au sein du conseil d'administration; Performance durable; Responsabilité sociale des entreprises (search for similar items in EconPapers)
Date: 2020-12-23
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Published in Recherches en sciences de gestion, 2020, 138 (3), pp.303-339. ⟨10.3917/resg.138.0303⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05481876

DOI: 10.3917/resg.138.0303

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