En studie utifrån konsumenters rankning av hållbara företag : Finns anledning att tvivla på företags budskap om finansiellt ansvarstagande avseende skatteplanering?

Detta är en Kandidat-uppsats från Södertörns högskola/Institutionen för samhällsvetenskaper; Södertörns högskola/Institutionen för samhällsvetenskaper


In a world where globalization and cross-border collaborations is a part of everyday life a greater focus is directed on sustainability and corporate responsibility regarding economic, environmental and social factors. Concepts such as CSR and ESG are used when defining corporate sustainability initiatives and business analysis based on factors other than financial ratios. CSR and sustainability work often involves taking initiatives beyond what the law requires.

This study is based on a quantitative methology and estimates of 50 companys tax records. The result of the study shows how complex the tax system is in reference to the lack of transparency, the level of classified information makes it impossible to see the extent to which a company is tax planning. The purpose of this thesis is to study correlations and patterns in reference to tax planning of companies that consumers ranks as sustainable. Since the building of societies, their survival and development through for example education is largely funded by taxes, tax planning can be a contrast to the responsibilities corporations claim to take when they strongly emphasizes the company's work on CSR related matters and sustainability issues, thus can doubt of corporate messages occur.

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