Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-05-09 DOI:10.1002/bse.4327

Chiara Mio, Silvia Panfilo, Francesco Scarpa

引用次数: 0

Abstract

Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance. Furthermore, companies with higher sustainability performance are more likely to include tax disclosures in their sustainability reports. The findings suggest that tax transparency is not merely a compliance‐driven practice but a reflection of a company's commitment to the common good. By positioning tax disclosure as an extension of corporate virtues, this research enriches the discourse on sustainability reporting, offering valuable insights for policymakers, investors, and corporate leaders striving to align business success with societal impact.

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美德伦理、企业可持续性与税务披露：来自全球财富500强的证据

本文以道德伦理为基础，探讨了企业道德如何影响可持续性绩效，以及这是否反过来影响税收披露。我们以2021年《财富》全球500强中的339家公司为样本，研究结果表明，企业美德显著推动了可持续发展绩效。此外，具有较高可持续发展绩效的公司更有可能在其可持续发展报告中包括税务披露。研究结果表明，税收透明度不仅是一种合规驱动的做法，而且反映了公司对共同利益的承诺。通过将税务披露定位为企业美德的延伸，本研究丰富了可持续发展报告的论述，为努力将商业成功与社会影响结合起来的政策制定者、投资者和企业领导者提供了有价值的见解。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.