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<p>Recent research has increasingly examined the relationship between Corporate Sustainability Accounting Practices (CSAP) and corporate ethics. However, while extensive theoretical background exists on CSAP, there remains a gap of rigorous empirical analysis addressing Tax Avoidance Practices (TAP) as ethical dilemmas within corporate settings. This study seeks to bridge this gap by theoretically and empirically investigating the relationship between CSAP and TAP in the global energy sector. Utilizing dual regression methods, this research analyzes panel data spanning from 2006 to 2022. The findings reveal a significant negative relationship between overall CSAP and TAP, a relationship further moderated by firms’ earnings strategies. A similar negative relationship is observed across the environmental and social dimensions of CSAP. However, when examining governance-related CSAP, the relationship with TAP is found to be statistically insignificant. Further analysis suggests a complex, inverted U-shaped relationship between governance-focused CSAP and TAP, also influenced by earnings strategies. These findings underscore the potential of enhanced CSAP—both in terms of quantity and quality—to mitigate tax avoidance. The study offers critical implications for policymakers, suggesting that strengthening CSAP frameworks may serve as a strategic mechanism to curb tax avoidance and promote ethical corporate behavior within the energy sector.</p>

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Taxation, ethics, and sustainability: rethinking the impact of corporate sustainability in energy sector

  • 期刊论文

  • 发表日期：

    2026年7月14日

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  • Ajay Kumar,
  • Nikita Singh,
  • Ashwani Kumar

摘要

Recent research has increasingly examined the relationship between Corporate Sustainability Accounting Practices (CSAP) and corporate ethics. However, while extensive theoretical background exists on CSAP, there remains a gap of rigorous empirical analysis addressing Tax Avoidance Practices (TAP) as ethical dilemmas within corporate settings. This study seeks to bridge this gap by theoretically and empirically investigating the relationship between CSAP and TAP in the global energy sector. Utilizing dual regression methods, this research analyzes panel data spanning from 2006 to 2022. The findings reveal a significant negative relationship between overall CSAP and TAP, a relationship further moderated by firms’ earnings strategies. A similar negative relationship is observed across the environmental and social dimensions of CSAP. However, when examining governance-related CSAP, the relationship with TAP is found to be statistically insignificant. Further analysis suggests a complex, inverted U-shaped relationship between governance-focused CSAP and TAP, also influenced by earnings strategies. These findings underscore the potential of enhanced CSAP—both in terms of quantity and quality—to mitigate tax avoidance. The study offers critical implications for policymakers, suggesting that strengthening CSAP frameworks may serve as a strategic mechanism to curb tax avoidance and promote ethical corporate behavior within the energy sector.