This study contributes to the feld of sustainability by analyzing changes in frms following the adoption of new environmental protection laws to meet community sustainability needs. Focusing on the Chinese context, it examined the relationship between frms’ environmental protection measures (i.e., corporate green behavior) and proftability (i.e., corporate tax avoidance). The moderating roles of environmental uncertainty and digital technology application in this relationship were also investigated. The fndings ofer insights into the complex dynamics linking frms’ environmental initiatives to their business outcomes and fnancial decisions within the framework of a sustainable community. Ultimately, this study highlights the importance and implications of sustainable practices for both the environment and corporate fnancial performance. Firms’ environmental behaviors are enablers of sustainable communities by deploying natural resources and creating a more resilient economy through active community participation in green production models.

(2023). Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance [journal article - articolo]. In SCIENTIFIC REPORTS. Retrieved from https://hdl.handle.net/10446/261536

Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance

Aprile, Roberto;
2023-01-01

Abstract

This study contributes to the feld of sustainability by analyzing changes in frms following the adoption of new environmental protection laws to meet community sustainability needs. Focusing on the Chinese context, it examined the relationship between frms’ environmental protection measures (i.e., corporate green behavior) and proftability (i.e., corporate tax avoidance). The moderating roles of environmental uncertainty and digital technology application in this relationship were also investigated. The fndings ofer insights into the complex dynamics linking frms’ environmental initiatives to their business outcomes and fnancial decisions within the framework of a sustainable community. Ultimately, this study highlights the importance and implications of sustainable practices for both the environment and corporate fnancial performance. Firms’ environmental behaviors are enablers of sustainable communities by deploying natural resources and creating a more resilient economy through active community participation in green production models.
articolo
2023
Ao, Xiang-Yuan; Ong, Tze San; Aprile, Roberto; Di Vaio, Assunta
(2023). Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance [journal article - articolo]. In SCIENTIFIC REPORTS. Retrieved from https://hdl.handle.net/10446/261536
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/261536
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