responsibility (CSR) disclosures of tax aggressive corporations with those of non-tax aggressive corporations in Australia. Design … statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory …

responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design … statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory …

Australia. Design/methodology/approach – This paper evaluates the arguments regarding the need for CSR and the criticisms … against its voluntary initiative, and analyses three proposed aspects for regulatory amendment in Australia: fiduciary duty …, extraterritorial regulation and corporate disclosure. Findings – This paper recognises the attributes of both the mandatory and …

influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in …