Tax Aggressiveness and ESG (Environmental, Social, and Governance): The Moderating Role of CEO Gender
税務攻撃性とESG：CEOの性別の調整役割 (AI 翻訳)
Ayunda Putri Izati, Pujangga Abdillah
🤖 gxceed AI 要約
日本語
本研究は、税務攻撃性がESGに与える影響と、CEOの性別がその影響をどのように調整するかを検証。インドネシア上場企業119社の2022～2024年のデータを用いた分析の結果、税務攻撃性はESGに負の影響を与え、女性CEOはその影響を強めることが示された。
English
This study examines the impact of tax aggressiveness on ESG and the moderating role of CEO gender. Using data from 119 Indonesian listed firms (2022-2024), results show tax aggressiveness negatively affects ESG, and female CEOs amplify this effect.
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と税務戦略の関連性はまだ議論が少ないが、本稿はインドネシア市場でCEOの性別が調整変数となる点を示す。日本の企業統治や有報開示におけるESGと税務の関係を考察する際の参考となる。
In the global GX context
While focusing on Indonesia, this paper contributes to the global debate on ESG and corporate tax behavior, highlighting the role of CEO gender. It complements findings from developed markets and suggests governance factors influence sustainability outcomes.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the ESG-tax nexus from an emerging market, with CEO gender as a moderator.
🏢実務担当者:Highlights that tax aggressiveness may undermine ESG performance, and board composition matters for sustainability.
🏛政策担当者:Suggests that regulations linking tax transparency and ESG disclosure could enhance corporate accountability.
📄 Abstract（原文）
This study intends to explore how tax aggressiveness affects ESG and how CEO gender functions as a moderating factor that may amplify the impact of tax aggressiveness on ESG. This study employed the annual reports of 119 companies listed on the Indonesian stock exchange between 2022 and 2024 as the sample for its moderated regression analysis (MRA) using the STATA software. According to GRI, the results showed that tax aggressiveness has negative impacts ESG. In other words, the higher tax aggressiveness made the company decrease ESG. This research also shows that CEO Gender as a moderation variable is proven empirically able to increase the influence of tax aggressiveness influences ESG. This study shows how important CEO gender is to the development of the ESG strategy and the standing of businesses. Therefore, promoting CEO gender in corporate decision-making will help the world's main governments and policymakers achieve the Sustainable Development Goals (SDGs). Corporate management can utilize this report to inform their tax and ESG aggressiveness approach. The government can enact laws requiring businesses to manage risks and report on their risk management implementation and policies. This study supports the idea that corporations with stronger ESG disclosures have lower levels of tax aggressiveness. Shareholders can trust the disclosures made by companies about their ESG activities.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.24176/insef.v2i1.1328first seen 2026-05-15 19:04:43 · last seen 2026-05-31 04:54:09
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