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Premières sur le plan social et environnemental, mais mauvaises élèves sur le plan fiscal ?

Author

Listed:
  • Mohammed Benlemlih

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

  • Jamil Jaballah

    (EESC-GEM Grenoble Ecole de Management)

  • Sholom Schochet

    (Brooklyn College [CUNY] - CUNY - City University of New York [New York])

  • Jonathan Peillex

    (LEFMI - Laboratoire d’Économie, Finance, Management et Innovation - UR UPJV 4286 - UPJV - Université de Picardie Jules Verne)

Abstract

La question mérite d'être posée : existe-t-il une relation entre le niveau de responsabilité sociale des entreprises (RSE) et leur propension à pratiquer l'évitement fiscal ? Les chercheurs Burcin Col et Saurin Patel ont montré que les entreprises qui affichent les notes environnementales, sociales et de gouvernance (ESG) les plus élevées sont celles qui adoptent les politiques d'optimisation fiscale les plus agressives.

Suggested Citation

  • Mohammed Benlemlih & Jamil Jaballah & Sholom Schochet & Jonathan Peillex, 2022. "Premières sur le plan social et environnemental, mais mauvaises élèves sur le plan fiscal ?," Grenoble Ecole de Management (Post-Print) hal-05248690, HAL.
    • Handle: RePEc:hal:gemptp:hal-05248690
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