ESGと租税回避：利益マネジメントの調整効果
Environmental, Social, Governance (ESG) and Tax Avoidance: The Role of Earnings Management as a Moderator (原題)
Shinta Widyastuti, M. Masripah, Keysha Belynda Tyva Panggabean, Fitri Syofiah, Mualinadya Paramita
🤖 gxceed AI 要約
日本語
ESG開示と租税回避の相互影響、および利益マネジメントの調整効果を、2021〜2024年の資源・エネルギー企業パネルデータ（Stata 17）で検証した定量研究。ESGと租税回避の双方向の因果関係はいずれも確認されず、利益マネジメントはESG→租税回避の関係のみを弱めることが示された。規制当局に対し租税ガバナンスとESG実施規制の強化を提言する。
English
Quantitative panel study (Stata 17) testing reciprocal effects between ESG and tax avoidance, and earnings management as moderator, in energy/mining firms 2021–2024. Neither ESG→tax avoidance nor tax avoidance→ESG was significant; earnings management weakened only the ESG→tax avoidance path. Authors urge regulators to strengthen tax governance and ESG implementation rules.
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
SSBJ基準・有報開示が進む日本では、ESG評価と税務ガバナンス（租税回避）の整合性は投資家の議決権・エンゲージメント論点になりつつある。本稿のゼロ結果は、日本企業のESG格付けと税務戦略の関係を検証する際の比較材料となる。
In the global GX context
As ISSB/CSRD push tax transparency (GRI 207, public CbCR) alongside ESG disclosure, this paper's null findings caution against assuming ESG scores proxy for tax conduct — relevant to greenwashing and tax-justice debates in global disclosure scholarship.
👥 読者別の含意
🔬研究者:Provides a panel-data test of ESG–tax avoidance endogeneity with a moderator, useful as a null-result benchmark for ESG-tax governance studies.
🏢実務担当者:Signals that strong ESG ratings do not guarantee tax transparency; sustainability teams should align ESG narratives with tax governance disclosures.
🏛政策担当者:Supports calls to couple ESG disclosure regulation with tax governance requirements rather than treating them as separate regimes.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) is a practice carried out by companies to disclose non-financial information. This disclosure is expected to provide additional information to investors in making investment decisions. However, tax avoidance and earnings management practices are still carried out by company management, making the relationship between the three interesting to study. This study aims to examine the reciprocal influence between ESG and tax avoidance, and the moderation impact of earnings management. This study is quantitative in nature. The population used is companies in the energy sector, and the sample selection uses purposive sampling techniques. The analysis method using Panel data processing uses Stata version 17. The results obtained are that ESG does not affect tax avoidance, and tax avoidance does not affect ESG. The reciprocal effect between ESG and tax avoidance was not proven for mining sector companies in the 2021-2024 period. Earnings management can weaken the relationship between ESG and tax avoidance, but it cannot moderate the relationship between tax avoidance and ESG. Implications of this result are for regulators to strengthen tax governance and regulation of ESG implementation, and provides insights for knowledge about ESG relationships, tax avoidance, and earnings management.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32493/jabi.v9i2.y2026.p193-215first seen 2026-10-28 05:46:56 · last seen 2026-11-06 05:49:50
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