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Competitive Strategies for Corporate Sustainability

Author

Listed:
  • Mohd Zulkhairi Mustapha

    (Universiti Malaya (Malaysia))

  • Zarina Zakaria

    (Universiti Malaya (Malaysia))

  • Nurliana Md Rahin

    (Universiti Malaya (Malaysia))

  • Noor Sakinah Abd Wahab

    (National University of Malaysia (Malaysia))

Abstract

This is an exploratory study to gain insight among tax and ESG practitioners on the linkage between ESG and tax compliance. Prior studies used secondary data to examine the association between ESG and tax avoidance and reported inconclusive results. This leads to speculative discussion to support the results, among which are corporate ethics and corporate hypocrisy. This motivates the study to examine the perception among parties involved to understand their views on the relationship. A total of 22 personnel representing firms, consultants, and regulator are interviewed. We found a gap between firms and tax regulators and consultant perception of the link between ESG and tax compliance. There is also an inconsistent perception among sustainability and tax personnel in firms. Interestingly, we found only the government-linked companies perceived tax compliance to be part of social components. Our study implies that there is evidence to support negative and no relationship between tax avoidance and ESG but no evidence to support corporate hypocrisy.

Suggested Citation

  • Mohd Zulkhairi Mustapha & Zarina Zakaria & Nurliana Md Rahin & Noor Sakinah Abd Wahab, 2023. "Competitive Strategies for Corporate Sustainability," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 17(4), pages 45-53.
    • Handle: RePEc:hig:fsight:v:17:y:2023:i:4:p:45-53
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    More about this item

    Keywords

    tax compliance; tax avoidance; ESG;
    All these keywords.

    JEL classification:

    • O12 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Microeconomic Analyses of Economic Development
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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