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Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness

Author

Listed:
  • Mohammed Benlemlih

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie)

  • 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

This paper investigates the relationship between corporate social responsibility (CSR) and corporate tax avoidance and the impact of consumer awareness on the constructs. We show that consumer awareness has the effect of decreasing the positive relation between CSR ratings and tax avoidance levels. Our findings are robust to various measures of our constructs. Collectively, the findings of this study lend credence to the risk-management view of CSR and demonstrate that consumer awareness acts as a behavioral intervention and governance mechanism to help mitigate corporate hypocrisy.

Suggested Citation

  • Mohammed Benlemlih & Jamil Jaballah & Sholom Schochet & Jonathan Peillex, 2023. "Corporate social responsibility and corporate tax avoidance: The channel effect of consumer awareness," Post-Print hal-04077729, HAL.
    • Handle: RePEc:hal:journl:hal-04077729
    DOI: 10.1111/jbfa.12638
    as

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    Cited by:

    1. Luca Menicacci & Lorenzo Simoni, 2024. "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 15(7), pages 1-33, February.
    2. Ming-Hua Liu & Shaohua Tian & Yang Zhang, 2023. "CEO marital status and corporate tax planning behavior," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1207-1242, November.

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