Scholarlink

<p>This study investigates how green innovation (GI) influences tax avoidance (TA), with a focus on the moderating role of ESG reporting (ESGR) in MENA firms. While prior research links sustainability efforts to financial outcomes, little is known about how ecological innovation intersects with tax strategies in emerging markets. Analyzing 1514 firm-year observations up to 2024, we find a positive and significant association between GI and TA, indicating that firms align environmental innovations with tax efficiency. ESGR strengthens this relationship, suggesting that transparency amplifies the financial benefits of sustainability. Robustness checks validate our findings. The study contributes to literature by showing that ESG reporting not only signals corporate responsibility but also supports strategic financial behavior. It provides practical insights for managers and policymakers on leveraging sustainability and transparency for competitive advantage in developing economies.</p>

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Green innovation as a catalyst for tax avoidance: the influence of ESG reporting in MENA firms

  • 期刊论文

  • 发表日期：

    2025年9月9日

查看全文
  • Ahmad Ali Salem Bawaneh

摘要

This study investigates how green innovation (GI) influences tax avoidance (TA), with a focus on the moderating role of ESG reporting (ESGR) in MENA firms. While prior research links sustainability efforts to financial outcomes, little is known about how ecological innovation intersects with tax strategies in emerging markets. Analyzing 1514 firm-year observations up to 2024, we find a positive and significant association between GI and TA, indicating that firms align environmental innovations with tax efficiency. ESGR strengthens this relationship, suggesting that transparency amplifies the financial benefits of sustainability. Robustness checks validate our findings. The study contributes to literature by showing that ESG reporting not only signals corporate responsibility but also supports strategic financial behavior. It provides practical insights for managers and policymakers on leveraging sustainability and transparency for competitive advantage in developing economies.