Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
気候変動対策への公正な課税による資金調達：SDGエンゲージメントが企業の租税回避を抑制する方法 (AI 翻訳)
Ahmed Aboud, Niccolò Nirino, Panagiota Papadimitri, Michael Christofi
🤖 gxceed AI 要約
日本語
本論文は、2019年から2023年にかけて81カ国の7213社を分析し、SDG開示が高い企業ほど租税回避が少ないという頑健な逆相関を発見した。ステークホルダー理論に基づき、社会的責任のある企業は租税回避を不適切と見なすことを示唆する。この結果は、気候変動対策の資金調達において、税の責任が重要な要素であることを政策立案者や投資家に示す。
English
This paper analyzes 7213 firms across 81 countries from 2019-2023 and finds a robust inverse relationship between SDG disclosure and corporate tax avoidance. The results support stakeholder theory, suggesting that socially responsible firms view tax avoidance as illegitimate. This frames tax responsibility as a tangible element of corporate climate action, providing evidence for policymakers and investors that SDG engagement can strengthen public finances for sustainable transition.
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SDGsへの取り組みと企業統治改革が進む中、本論文は租税回避とサステナビリティの関係を実証し、日本のESG投資や有報開示の文脈で示唆を与える。特に、税の透明性が気候変動対策の資金源として注目される点は、日本企業の統合報告にも反映できる。
In the global GX context
This paper contributes to the global climate finance literature by linking SDG engagement to reduced tax avoidance, thereby increasing public revenue for climate action. It supports the view that comprehensive sustainability strategies include tax responsibility, aligning with global ESG transparency demands and the ISSB's focus on governance and accountability.
👥 読者別の含意
🔬研究者:Provides empirical evidence linking SDG disclosure to tax behavior, extending stakeholder theory to fiscal responsibility.
🏢実務担当者:Sustainability teams can use these findings to advocate for broader SDG integration that includes tax practices as part of corporate climate action.
🏛政策担当者:Regulators should consider tax avoidance as a factor in climate financing and encourage SDG reporting to enhance public revenue for green investments.
📄 Abstract（原文）
The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base. This paper investigates a critical, yet often overlooked, component of corporate responsibility: tax avoidance. We examine the impact of firm‐level sustainable development goal (SDG) disclosure on corporate tax avoidance using an international sample of 7213 firms operating in 81 countries over the period 2019–2023. Our analysis reveals a robust inverse relationship between SDG disclosure and corporate tax avoidance, suggesting that firms more engaged with sustainability are also more responsible in their fiscal conduct. This result holds when using alternative model specifications and controlling for endogeneity concerns through a two‐stage least squares (2SLS) model. In line with stakeholder theory, these findings indicate that socially responsible firms view tax avoidance as an illegitimate activity, aligning their financial practices with their public commitments. By demonstrating that SDG‐conscious firms contribute more equitably to public finances, this study frames tax responsibility as a tangible and essential element of corporate climate action. It provides crucial evidence for policymakers and investors that encouraging comprehensive SDG engagement can strengthen the financial foundations for a sustainable transition.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.71007first seen 2026-06-04 05:19:12
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。