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Corporate tax behaviour and environmental disclosure: strategic trade-offs across elements of CSR?

Fallan, Even; Fallan, Lars
Journal article, Peer reviewed
Published version
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Fallan%2C+Fallan+-+Corporate+tax+behaviour+and+environmental+disclosure.pdf (680.6Kb)
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http://hdl.handle.net/11250/2638936
Utgivelsesdato
2019
Metadata
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  • Artikkel - fagfellevurdert vitenskapelig / Articles - peer-reviewed [1618]
  • Publikasjoner fra Cristin - INN [1062]
Originalversjon
Scandinavian Journal of Management. 2019, 35 (3).   10.1016/j.scaman.2019.02.001
Sammendrag
This study explores strategic trade-offs between corporate tax behaviour and environmental performance disclosure, both important elements of corporate social responsibility (CSR). Tax finances public goods and reduces investor wealth. Corporate strategies may balance such incompatible stakeholder interests through trade-offs across CSR elements. In this empirical study of Norwegian companies, there are no indications of trade-offs between corporate tax aggressiveness (TAG) and mandatory disclosure, in line with stick-to-the-rules/compliant behaviour for both. However, the positive relationship between TAG and voluntary disclosure indicates that strategic trade-offs exist and ensure an acceptable level of legitimacy from different stakeholders overall. Hence, corporate strategies differ for mandatory and voluntary actions, in line with a multidimensional legitimacy risk and legitimation strategy framework.
Tidsskrift
Scandinavian Journal of Management

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