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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


Tax Disclosures in Sustainability Reports


Author(s): Sara Reiter

Citation: Sara Reiter, (2020) "Tax Disclosures in Sustainability Reports," Journal of Accounting and Finance, Vol. 20, ss. 7, pp. 51-64

Article Type: Research paper

Publisher: North American Business Press

Abstract:

There is a gap between corporate practice and sustainable aspirations regarding taxation. Many multinational corporations engage in tax avoidance and minimization practices depriving governments of resources to meet sustainability goals. Firms have considerable leeway in deciding which issues to discuss in sustainability reports. A review of tax related discussions in sustainability reports of Fortune 500 firms concludes that few firms talk about tax policies instead detailing economic impacts of taxes paid and social impacts of tax-supported programs. The dissemination of the socially responsible narratives surrounding taxes contributes to a shift in corporate norms from a compliance to a contribution mindset.