Affordances are possibilities for action offered by environment: objects, artifacts, technologies. This concept was created to complement the functional view with an emphasis on users’ actions, and help identify potential failures or negative effects which the other approaches have difficulty identifying. And though this approach will never provide the creator with all potential user actions, it helps change one’s viewpoint to a more reflective one, and devise organizational designs and technologies that are safer and easier to use.

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Corporate social responsibility (CSR) is part of the larger debate on whether firms engage in CSR to promote social interests or strictly to achieve legitimacy and thus are implicitly involved in some form of greenwashing. This paper investigates the effect of CSR on tax avoidance. Based on a sample of French listed companies, the results show that firms engaging in CSR adopt tax avoidance practices. The results also show that the disciplinary roles of debt and corporate governance mitigate this positive effect. Additional evidence shows that family-owned firms overinvesting in CSR are unlikely to engage in tax avoidance for socioeconomic wealth purposes. The results are robust to alternative measures of tax avoidance and endogeneity concerns.
GAAYA Safa - EMLV |
LAKHAL Fathen - EMLV |
- Research
- Accounting and editing, Governance, Sustainable Development and CSR
