When Corporate Social Responsibility Meets Taxation

Épisode de Comptabilité et Audit par FNEGE MEDIAS · 17 février 2026 · 4 min

Corporate social responsibility (CSR) is part of the larger debate on whether firms engage in CSR to promote social interests or strictly to achieve legitimacy and thus are implicitly involved in some form of greenwashing. This paper investigates the effect of CSR on tax avoidance. Based on a sample of French listed companies, the results show that firms engaging in CSR adopt tax avoidance practices. The results also show that the disciplinary roles of debt and corporate governance mitigate this positive effect. Additional evidence shows that family-owned firms overinvesting in CSR are unlikely to engage in tax avoidance for socioeconomic wealth purposes. The results are robust to alternative measures of tax avoidance and endogeneity concerns.

Autres épisodes de « Comptabilité et Audit »

À propos du podcast

Le média de la recherche et l'enseignement en management

Comptabilité et Audit

Épisodes similaires

Tous les épisodes de Comptabilité et Audit · Plus de podcasts Éducation