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- W3161063672 abstract "Cet article vise à examiner empiriquement comment la performance durable modère la relation entre l’évasion fiscale et la RSE par le biais de la diversité du genre au sein des conseils d’administration. La modélisation par équation structurelle est appliquée pour tester la relation entre la performance durable, la RSE et l’évasion fiscale pour un ensemble de données de panel de 300 entreprises britanniques répertoriées au cours de la période 2005-2017. Les résultats montrent que la performance durable modère la relation entre l’évitement de l’impôt et la RSE. Ainsi, cette étude démontre empiriquement que les entreprises ayant des activités de performance durable sont mieux placées pour obtenir plus de transparence en réduisant l’évasion fiscale. L’originalité de cet article consiste à proposer la mise en place de liens directs et indirects entre performance durable, RSE et évasion fiscale." @default.
- W3161063672 created "2021-05-24" @default.
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- W3161063672 date "2020-12-23" @default.
- W3161063672 modified "2023-09-26" @default.
- W3161063672 title "The effect of sustainability performance and CSR on corporate tax avoidance with board gender diversity as mediating variable" @default.
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- W3161063672 doi "https://doi.org/10.3917/resg.138.0303" @default.
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