dc.contributor.author | Fallan, Even | |
dc.contributor.author | Fallan, Lars | |
dc.date.accessioned | 2020-01-30T14:07:17Z | |
dc.date.available | 2020-01-30T14:07:17Z | |
dc.date.created | 2019-08-10T04:15:54Z | |
dc.date.issued | 2019 | |
dc.identifier.citation | Scandinavian Journal of Management. 2019, 35 (3). | nb_NO |
dc.identifier.issn | 0956-5221 | |
dc.identifier.uri | http://hdl.handle.net/11250/2638936 | |
dc.description.abstract | 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. | nb_NO |
dc.language.iso | eng | nb_NO |
dc.subject | corporate social responsibility | nb_NO |
dc.subject | environmental disclosure | nb_NO |
dc.subject | corporate tax behaviour | nb_NO |
dc.subject | tax aggressiveness | nb_NO |
dc.subject | legitimacy risk | nb_NO |
dc.subject | strategic trade-offs | nb_NO |
dc.subject | regulatory, moral, cognitive, pragmatic legitimacy risk | nb_NO |
dc.subject | mandatory, voluntary, regulation | nb_NO |
dc.title | Corporate tax behaviour and environmental disclosure: strategic trade-offs across elements of CSR? | nb_NO |
dc.type | Journal article | nb_NO |
dc.type | Peer reviewed | nb_NO |
dc.description.version | publishedVersion | nb_NO |
dc.subject.nsi | VDP::Samfunnsvitenskap: 200 | nb_NO |
dc.source.volume | 35 | nb_NO |
dc.source.journal | Scandinavian Journal of Management | nb_NO |
dc.source.issue | 3 | nb_NO |
dc.identifier.doi | 10.1016/j.scaman.2019.02.001 | |
dc.identifier.cristin | 1715121 | |
cristin.unitcode | 209,6,5,0 | |
cristin.unitname | Institutt for økonomifag | |
cristin.ispublished | true | |
cristin.fulltext | original | |
cristin.qualitycode | 1 | |