ESG Integration and Tax Governance in Malaysia: A Systematic Review of Environmental Regulations, Corporate Governance, and Social Responsibility
マレーシアにおけるESG統合と税務ガバナンス：環境規制、コーポレートガバナンス、社会的責任に関する系統的レビュー (AI 翻訳)
Mohd Tarmizi Ibrahim, Mohd Mas Rizat Abdul Latif, M. A. Mahat, Muhammad Mukhlis Abdul Fatah
🤖 gxceed AI 要約
日本語
本レビューはマレーシアにおけるESGと税務ガバナンスの相互作用を、50の査読論文から分析。コーポレートガバナンス（取締役会の多様性、独立性）が税務遵守とESG開示の質を向上させる一方、環境規制（GITA）は利用不足で罰則欠如。社会的責任は攻撃的租税回避を抑制するが、CSRと税の関係はステークホルダーで認識に差。ESG報告で透明性は向上したが、任意報告と業種差が一貫性を妨げている。
English
This systematic review of 50 peer-reviewed articles examines ESG-tax governance interactions in Malaysia. It finds that corporate governance (board diversity, independence) improves tax compliance and ESG disclosure quality, while environmental regulations like GITA suffer from underutilization and lack of penalties. Social responsibility reduces aggressive tax avoidance, but stakeholder perceptions vary. ESG reporting enhances transparency, yet voluntary nature and sectoral differences hinder consistency. The paper offers context-specific insights for emerging economies.
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
マレーシア事例だが、日本でもESGと税務の連携は未発展。本レビューが示すインセンティブ偏重の規制課題は、日本のグリーン投資促進策（例：GX税制）の設計にも示唆を与える。ただし、日本のSSBJや有報開示との直接的な関連は薄い。
In the global GX context
While focused on Malaysia, this review highlights a global gap in ESG-tax integration. Its findings on the limitations of incentive-based environmental regulations and the role of governance in tax compliance are relevant for countries designing ESG disclosure frameworks (e.g., ISSB, CSRD). The paper emphasizes the need for enforcement mechanisms and consistent reporting standards.
👥 読者別の含意
🔬研究者:Provides a comprehensive synthesis of ESG-tax literature in an emerging market context, identifying research gaps for future studies.
🏢実務担当者:Insights on how corporate governance and ESG reporting can influence tax compliance and transparency, useful for tax planning and disclosure strategies.
🏛政策担当者:Highlights the need for balanced regulatory frameworks combining incentives and penalties to achieve ESG-tax alignment, applicable to developing economies.
📄 Abstract（原文）
This systematic review investigates the interplay between Environmental, Social, and Governance (ESG) considerations and tax practices in Malaysia, in particular, environmental regulations, corporate governance practices, and social responsibility practices. Although Malaysia plans to achieve a 45 percent reduction of its carbon intensity and the attainment of net-zero emission by 2030 and 2050 respectively, the relationship between ESG considerations and tax governance has not been studied thoroughly. This review is based on a systematic analysis of 50 highly relevant peer-reviewed articles published since 2017 through which the existing research on the impact of ESG dimensions on tax planning, compliance, and transparency in Malaysian corporations has been synthesized. The results indicate that corporate governance practices, especially the board diversity, independence, and gender representation, have a great impact on improving tax compliance and the quality of ESG disclosures. Laws on the environment encourage tax incentives like the Green Investment Tax Credit (GITA) which has the shortcoming of insufficient use and lack of penalty provisions. Social responsibility programs are associated with less aggressive tax avoidance and greater stakeholder trust, although there is a varying perception of CSR-tax relationships between different stakeholder groups. ESG reporting systems have improved the transparency of tax governance that is still not consistent because of voluntary reporting and differences in sectors. The regulative framework is biased to incentives as opposed to penalties, and enforcement failures to provide overall ESG-tax alignment. The contribution that this review makes to the literature is the context-specific insight into the ESG-tax dynamics in Malaysia, the identification of gaps in research, and practical guidance to the policymakers, business executives, and future researchers. The results are useful in the formulation of a combined framework that will harmonize sustainability goals with financial commitments in the emerging economies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47772/ijriss.2026.100400589first seen 2026-05-23 05:48:46 · last seen 2026-05-31 04:54:09
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