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Journal of International Accounting Auditing and Taxation
Article . 2025 . Peer-reviewed
License: CC BY
Data sources: Crossref
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SSRN Electronic Journal
Article . 2025 . Peer-reviewed
Data sources: Crossref
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Corporate Social Responsibility Board Committee and Tax Disclosure

Authors: Gianluca Ginesti; Domenico Campa;

Corporate Social Responsibility Board Committee and Tax Disclosure

Abstract

This paper investigates the relationship between corporate social responsibility (CSR) board committees and tax disclosure. Using a unique hand-collected dataset from CSR board committees of European-listed companies, we provide several important contributions. First, we document that the presence of a CSR board committee is positively associated with tax disclosure. Second, we find that the membership of Chief Executive Officers (CEOs) on a CSR board committee is negatively associated with tax disclosure, while CSR board committees chaired by a female director are associated with increased levels of tax disclosure. We also show that firms with CSR board committees whose members have higher educational backgrounds are associated with enhanced tax disclosure levels. Additional analyses indicate that companies with better tax disclosure transparency are less likely to engage in aggressive tax avoidance strategies. All these results support the importance of a CSR board committee, as well as its members’ characteristics, for corporate transparency and more effective market discipline.

Country
Italy
Keywords

CSR committees; Board committees; Corporate governance; Tax disclosure; Tax reporting, Corporate governance, Tax disclosure, Board committees, CSR committees, Tax reporting

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    2
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Top 10%
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Top 10%
Average
Average
Green
hybrid
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