ESGスコア、炭素強度、税攻撃性：ASEANエネルギー企業の証拠
ESG Score, Carbon Intensity, and Tax Aggressiveness: Evidence from ASEAN Energy Companies (原題)
Salsabila Khairunnisa, Memed Sueb, Agus Puji Priyono
🤖 gxceed AI 要約
日本語
本研究は、インドネシア、マレーシア、シンガポール、タイのエネルギー企業17社（2020-2024年）を対象に、ESGパフォーマンスと炭素強度が税攻撃性に与える影響を分析した。パネルデータ回帰の結果、ESGパフォーマンスは税攻撃性に有意な負の影響を与えるが、炭素強度は有意な影響を与えなかった。ステークホルダー理論を支持する結果であり、持続可能性と税行動の関係に示唆を与える。
English
This study analyzes the impact of ESG performance and carbon intensity on tax aggressiveness among 17 energy companies in Indonesia, Malaysia, Singapore, and Thailand (2020-2024). Panel data regression shows that ESG performance significantly reduces tax aggressiveness, while carbon intensity has no significant effect. Findings support Stakeholder Theory and offer insights into sustainability and tax behavior.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、ESG経営と税の透明性が投資家対応で注目されており、本研究成果は日本企業の持続可能性報告と税務戦略の統合に示唆を与える。SSBJ開示や統合報告書での非財務情報活用に役立つ。
In the global GX context
Globally, this study adds to the literature on ESG and tax behavior, relevant for stakeholders assessing corporate responsibility. It provides evidence from ASEAN, complementing studies from developed markets and informing discussions on ESG ratings and tax transparency.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG and tax aggressiveness in ASEAN, useful for comparative studies.
🏢実務担当者:Highlights that strong ESG performance may reduce tax-related risks, useful for sustainability and tax strategy.
🏛政策担当者:Suggests that promoting ESG could encourage responsible tax behavior, relevant for policy design.
📄 Abstract（原文）
This study examines the effects of environmental, social, and governance performance and carbon intensity on tax aggressiveness among energy companies in Indonesia, Malaysia, Singapore, and Thailand during the 2020-2024 period. The study was motivated by the growing concern over corporate sustainability and its potential influence on responsible tax behavior in the ASEAN region. A quantitative research design was employed using secondary data collected from the Refinitiv database. The sample consisted of 17 energy companies, resulting in 85 firm-year observations selected through purposive sampling. Panel data regression analysis was applied to examine the proposed relationships. The findings indicate that environmental, social, and governance performance significantly affects tax aggressiveness, suggesting that companies with stronger sustainability performance are less likely to engage in aggressive tax practices. In contrast, carbon intensity does not have a significant effect on tax aggressiveness. These findings provide empirical support for Stakeholder Theory by highlighting the importance of sustainability performance in promoting responsible corporate tax behavior. This study contributes to the sustainability and taxation literature by integrating environmental, social, and governance performance and carbon intensity within a single analytical framework, providing broader evidence on the relationship between sustainability and corporate tax behavior among energy companies in the ASEAN region.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.38035/dijefa.v7i3.7107first seen 2026-08-22 05:08:09
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