Ilboudo, Tabitha Aude SidyidaArgilés-Bosch, Josep-MariaAlemany Costa, Josepa2025-03-182025-03-182024Ilboudo TAS, Argilés-Bosch JM, Alemany Costa J. Corporate social responsibility and labor tax avoidance: evidence from Spain. European Management Review. 2024 Apr 11. DOI: 10.1111/emre.126461740-4762http://hdl.handle.net/10230/69953Data de publicació electrònica: 11-04-2024This study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a commonly neglected aspect of Corporate Social Responsibility (CSR), which is tax payment – specifically, the payment of labor taxes. To test the research hypothesis, this study utilizes ESG data from Refinitiv Eikon and consolidated accounting data collected from Sistemas de Análisis de Balances Ibéricos (SABI) and applies panel data estimation. The regression results indicate that CSR has a negative and significant relationship with Labor Tax Avoidance (LTAV). This negative relationship remains robust and significant across different estimation methods and measures of CSR and LTAV. Our research suggests that managerial and practical concerns regarding social responsibility awareness are related to firms' decisions, impacting both society and employees, particularly concerning the avoidance of labor taxes.application/pdfeng© 2024 The Authors. European Management Review published by John Wiley & Sons Ltd on behalf of European Academy of Management (EURAM). This is an open access article under the terms of the Creative Commons Attribution-NonCommercial License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited and is not used for commercial purposes.info:eu-repo/semantics/articlehttp://dx.doi.org/10.1111/emre.12646Corporate social responsibilityLaborSocial security contributionsStakeholder theoryTax avoidanceinfo:eu-repo/semantics/openAccess