ASEAN高排出セクターにおけるESGスコアと炭素強度：税攻撃性への影響
ESG Score and Carbon Intensity in ASEAN High-Emission Sectors: Implications for Tax Aggressiveness (原題)
Salsabila Khairunnisa, Memed Sueb, Agus Puji Priyono
🤖 gxceed AI 要約
日本語
本研究は、ASEAN6カ国のエネルギー・公益・産業セクターの企業を対象に、ESGスコアと炭素強度が税攻撃性に与える影響を分析した。2020～2024年の275社年データを用いたPLS-SEM分析の結果、ESGスコアと炭素強度は税攻撃性に有意な影響を与えず、企業規模のみが有意な負の影響を示した。持続可能性特性が税行動の主要な決定要因ではないことを示唆する。
English
This study examines the impact of ESG scores and carbon intensity on tax aggressiveness among firms in energy, utilities, and industrials sectors across six ASEAN countries from 2020 to 2024. Using PLS-SEM on 275 firm-year observations, the results show that neither ESG score nor carbon intensity significantly affects tax aggressiveness, while firm size has a significant negative effect. The findings suggest that sustainability characteristics are not primary determinants of tax behavior in high-emission ASEAN firms.
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
日本企業にとって、ASEAN地域でのESGと税務行動の関連性は、海外子会社の税務戦略や持続可能性報告の整合性を考える上で参考になる。ただし、日本特有の文脈（SSBJや有報）への直接的な示唆は限定的。
In the global GX context
This paper contributes to the global discussion on whether sustainability performance aligns with tax behavior, a topic relevant to ESG integration and responsible tax practices. It provides empirical evidence from ASEAN, a region often underrepresented in such research, and highlights the need for further investigation into the drivers of tax aggressiveness in high-emission sectors.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG-tax nexus in ASEAN, useful for comparative studies.
🏢実務担当者:Suggests that ESG performance may not directly influence tax strategies, informing corporate tax planning.
🏛政策担当者:Indicates that sustainability metrics alone may not curb tax aggressiveness, suggesting policy design considerations.
📄 Abstract（原文）
Sustainability pressures have raised questions about whether sustainability performance is associated with tax behavior in high-emission sectors. This study examines the effects of ESG score and carbon intensity on tax aggressiveness among firms in the energy, utilities, and industrials sectors across six ASEAN countries during 2020–2024. Using purposive sampling, the study analyzes 275 firm-year observations from 55 firms using data obtained from the Refinitiv database. Tax aggressiveness is measured using the Effective Tax Rate, while firm size and leverage are control variables. Data are analyzed using Partial Least Squares Structural Equation Modeling with 5,000 bootstrap subsamples. The results show that neither ESG score nor carbon intensity significantly affects tax aggressiveness. Firm size has a significant effect on the Effective Tax Rate, indicating lower tax aggressiveness among larger firms, whereas leverage has no significant effect. The findings suggest that sustainability characteristics do not appear to be primarily determinants of tax behavior among high-emission ASEAN firms.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.38035/dijefa.v7i3.7299first seen 2026-08-31 05:03:05
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