The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

Andrea Vacca · Antonio Iazzi · Demetris Vrontis · Monica Fait

86 citations0/0 files storedSustainability

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Corporate Social Responsibility Reporting Gender Diversity and Inequality Corporate Taxation and Avoidance

Abstract

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

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References

2009Document Analysis as a Qualitative Research Method 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis 2010Corporate Social Responsibility as a Conflict Between Shareholders 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation 2005Corporate tax avoidance and high-powered incentives 2008Long-Run Corporate Tax Avoidance 2005The impact of culture and governance on corporate social reporting 2006Corporate Social Responsibility and Resource-Based Perspectives

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