Integrated Reporting Quality, Tax Avoidance, and Sustainable Development: Evidence from South Africa
統合報告の品質、租税回避、持続可能な開発：南アフリカからの証拠 (AI 翻訳)
S. Abdelfattah, Tânia Menezes Montenegro
🤖 gxceed AI 要約
日本語
南アフリカの上場企業を対象に、統合報告（IR）の品質と租税回避の関連を調査。EY表彰データを用い、IR品質上位企業では租税回避が抑制されるが、全体としては有意な関連なし。併せて保証モデルやESGへの影響も分析。持続可能な開発目標達成に向けた税の透明性の重要性を示唆。
English
This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms (2012-2021). Using EY Excellence in IR Awards rankings, it finds no overall significant relationship, but a negative association for top-quality reporters, indicating that IR curbs tax avoidance only when supported by strong ethical culture. The paper explores combined assurance and ESG implications, contributing to sustainable development discourse.
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
日本でも統合報告書が普及しつつあるが、本論文は報告の質と租税回避行動のリンクを実証。日本のSSBJや有報対応において、ガバナンス開示と税の透明性の統合を検討する際の参考となる。
In the global GX context
As global ESG reporting frameworks (ISSB, CSRD) evolve, this paper highlights the decoupling between reporting quality and actual tax behavior, cautioning against symbolic compliance. It underscores the need for stronger tax transparency requirements to support sustainable development, relevant for policymakers and standard-setters.
👥 読者別の含意
🔬研究者:Provides evidence on the IR quality–tax avoidance link, testing decoupling theory and the role of corporate culture.
🏢実務担当者:IR teams should consider tax transparency as part of reporting quality to avoid symbolic compliance and enhance credibility.
🏛政策担当者:Regulators may need to mandate tax disclosure within IR frameworks to align corporate behavior with sustainable development goals.
📄 Abstract（原文）
This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms from 2012 to 2021, and whether this relationship differs across the highest and lowest levels of IR quality. The extent to which the adoption of a Combined Assurance (CA) model strengthens the IR monitoring role in reducing tax avoidance, as well as the IR quality link with ESG-related implications of tax avoidance, are also explored. IR quality is directly derived from the EY Excellence in Integrated Reporting Awards ranking. This ranking evaluates firms’ adherence to the IR framework and is thus employed as a comprehensive proxy for IR quality. Tax avoidance is captured through multiple proxies. The main findings reveal no significant overall association between IR quality and tax avoidance, suggesting a decoupling between IR and tax behavior. However, when examining firms at the highest and lowest levels of IR quality, a significant negative relationship emerges only for the top performers (highest IR quality), indicating that IR constrains tax avoidance only when supported by a strong ethical corporate culture. Firms adopting CA exhibit higher tax avoidance, suggesting that IR and CA may be constrained by underlying corporate culture and used symbolically. Higher IR quality is also associated with lower tax avoidance relative to GDP and reduced potential revenue losses relative to government expenditures on education, health, and environmental protection. These findings contribute to the literature on IR, corporate governance, and tax avoidance, while also informing policymakers and regulators on the need to strengthen IR and CA frameworks through enhanced tax transparency requirements, thereby supporting equitable resource mobilization, institutional trust, and long-term sustainable development.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.mdpi.com/2227-7072/14/5/127/pdf?version=1778288810first seen 2026-07-16 06:19:45
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