The Global Reporting Initiative as a tool for analyzing corporate tax avoidance? Evidence from 581 Small-Medium, Large and Multinational Organizations
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2019-10-07
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en
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Abstract
This research approaches corporate tax avoidance as a sustainability problem and addresses the following research question: ‘What is the linkage between the Global Reporting Initiative, as a sustainability disclosure standard, and corporate tax avoidance?’ By addressing the relationship between GRI sustainability reports and effective tax rates based on a sample stock listed organizations, the contribution of corporate activities by disclosing sustainability information according GRI-standards on the occurrence of tax avoidance was examined. Presented results displayed evidence of the existence of an asymmetric effect between GRI sustainability disclosure and corporate tax avoidance.
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Faculteit der Managementwetenschappen