{"id":"https://openalex.org/W4400838574","doi":"https://doi.org/10.1108/sampj-11-2023-0803","title":"Sustainable development, economic policy uncertainty and tax risk","display_name":"Sustainable development, economic policy uncertainty and tax risk","publication_year":2024,"publication_date":"2024-07-18","ids":{"openalex":"https://openalex.org/W4400838574","doi":"https://doi.org/10.1108/sampj-11-2023-0803"},"language":"en","primary_location":{"id":"doi:10.1108/sampj-11-2023-0803","doi":"https://doi.org/10.1108/sampj-11-2023-0803","is_oa":false,"landing_page_url":"https://doi.org/10.1108/sampj-11-2023-0803","pdf_url":null,"source":{"id":"https://openalex.org/S183939566","display_name":"Sustainability Accounting Management and Policy Journal","issn_l":"2040-8021","issn":["2040-8021","2040-803X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability Accounting, Management and Policy Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041485645","display_name":"Wanyi Chen","orcid":"https://orcid.org/0000-0002-8675-6567","observed_orcids":["https://orcid.org/0000-0002-8675-6567"]},"institutions":[{"id":"https://openalex.org/I113940042","display_name":"Shanghai University","ror":"https://ror.org/006teas31","country_code":"CN","type":"education","lineage":["https://openalex.org/I113940042"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Wanyi Chen","raw_affiliation_strings":["SILC Business School, Shanghai University, Shanghai, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"SILC Business School, Shanghai University, Shanghai, China","institution_ids":["https://openalex.org/I113940042"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5082453951","display_name":"Fanli Meng","orcid":"https://orcid.org/0000-0002-2477-1542","observed_orcids":["https://orcid.org/0000-0002-2477-1542"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fanli Meng","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":13.9426,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.9856995,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"16","issue":"1","first_page":"1","last_page":"43"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9185000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9185000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.012199999764561653,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":0.008200000040233135,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/economic-policy-uncertainty","display_name":"economic policy uncertainty","score":0.9789999723434448},{"id":"https://openalex.org/keywords/corporate-sustainability","display_name":"corporate sustainability","score":0.9200000166893005},{"id":"https://openalex.org/keywords/esg-performance","display_name":"ESG performance","score":0.9679999947547913},{"id":"https://openalex.org/keywords/green-innovation-capability","display_name":"green innovation capability","score":0.9490000009536743},{"id":"https://openalex.org/keywords/corporate-reputation","display_name":"corporate reputation","score":0.9829999804496765},{"id":"https://openalex.org/keywords/information-transparency","display_name":"information transparency","score":0.9819999933242798},{"id":"https://openalex.org/keywords/market-competition","display_name":"market competition","score":0.7649999856948853},{"id":"https://openalex.org/keywords/tax-supervision","display_name":"tax supervision","score":0.9950000047683716},{"id":"https://openalex.org/keywords/business-digitalization","display_name":"enterprise digital transformation","score":0.8930000066757202},{"id":"https://openalex.org/keywords/tax-management","display_name":"tax management","score":0.6290000081062317},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.8690000176429749}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5234843492507935},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.5073344111442566},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.48709821701049805},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.4668572247028351},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3828016519546509},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.34557271003723145},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.2558072805404663},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.13938048481941223},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/sampj-11-2023-0803","doi":"https://doi.org/10.1108/sampj-11-2023-0803","is_oa":false,"landing_page_url":"https://doi.org/10.1108/sampj-11-2023-0803","pdf_url":null,"source":{"id":"https://openalex.org/S183939566","display_name":"Sustainability Accounting Management and Policy Journal","issn_l":"2040-8021","issn":["2040-8021","2040-803X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability Accounting, Management and Policy Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":115,"referenced_works":["https://openalex.org/W1606184681","https://openalex.org/W1815975337","https://openalex.org/W1869073430","https://openalex.org/W1971440513","https://openalex.org/W1986143663","https://openalex.org/W1988188701","https://openalex.org/W2001384631","https://openalex.org/W2032212945","https://openalex.org/W2036241675","https://openalex.org/W2043392204","https://openalex.org/W2064891424","https://openalex.org/W2075670886","https://openalex.org/W2096570145","https://openalex.org/W2102145780","https://openalex.org/W2118845980","https://openalex.org/W2124190239","https://openalex.org/W2134884530","https://openalex.org/W2158286266","https://openalex.org/W2259639551","https://openalex.org/W2309774494","https://openalex.org/W2498079548","https://openalex.org/W2522909199","https://openalex.org/W2593151889","https://openalex.org/W2603942287","https://openalex.org/W2611351352","https://openalex.org/W2688891755","https://openalex.org/W2751571801","https://openalex.org/W2757740984","https://openalex.org/W2762561593","https://openalex.org/W2781523140","https://openalex.org/W2785226087","https://openalex.org/W2790353897","https://openalex.org/W2877008862","https://openalex.org/W2885416708","https://openalex.org/W2903994136","https://openalex.org/W2904649625","https://openalex.org/W2911465242","https://openalex.org/W2919224840","https://openalex.org/W2935879508","https://openalex.org/W2944924478","https://openalex.org/W2949584213","https://openalex.org/W2952187894","https://openalex.org/W2979699644","https://openalex.org/W2980466249","https://openalex.org/W2987811658","https://openalex.org/W2994330550","https://openalex.org/W3007453676","https://openalex.org/W3019863461","https://openalex.org/W3021084400","https://openalex.org/W3021568246","https://openalex.org/W3022537438","https://openalex.org/W3035005946","https://openalex.org/W3036321429","https://openalex.org/W3037612198","https://openalex.org/W3044042843","https://openalex.org/W3082309318","https://openalex.org/W3107198767","https://openalex.org/W3121280475","https://openalex.org/W3121584992","https://openalex.org/W3121914878","https://openalex.org/W3121968750","https://openalex.org/W3122177489","https://openalex.org/W3122199437","https://openalex.org/W3122321277","https://openalex.org/W3123370681","https://openalex.org/W3123475946","https://openalex.org/W3123491384","https://openalex.org/W3124006715","https://openalex.org/W3124200290","https://openalex.org/W3124400623","https://openalex.org/W3124404630","https://openalex.org/W3124585058","https://openalex.org/W3125354534","https://openalex.org/W3125380794","https://openalex.org/W3125888927","https://openalex.org/W3125895747","https://openalex.org/W3126076569","https://openalex.org/W3126081245","https://openalex.org/W3135135111","https://openalex.org/W3153477340","https://openalex.org/W3159083052","https://openalex.org/W3165827312","https://openalex.org/W3169313468","https://openalex.org/W3187232348","https://openalex.org/W3193602897","https://openalex.org/W3196018234","https://openalex.org/W3199715721","https://openalex.org/W3200874413","https://openalex.org/W3216671235","https://openalex.org/W4206911438","https://openalex.org/W4210817964","https://openalex.org/W4212778962","https://openalex.org/W4220895500","https://openalex.org/W4224119820","https://openalex.org/W4280600856","https://openalex.org/W4283386866","https://openalex.org/W4283793902","https://openalex.org/W4288040781","https://openalex.org/W4293083365","https://openalex.org/W4293716754","https://openalex.org/W4294904695","https://openalex.org/W4295364617","https://openalex.org/W4296050840","https://openalex.org/W4297199718","https://openalex.org/W4304778188","https://openalex.org/W4308358931","https://openalex.org/W4312349881","https://openalex.org/W4319761160","https://openalex.org/W4321141070","https://openalex.org/W4323654741","https://openalex.org/W4327703902","https://openalex.org/W4362693785","https://openalex.org/W4376561081","https://openalex.org/W4380200221","https://openalex.org/W4388922746"],"related_works":["https://openalex.org/W7167619407","https://openalex.org/W4402734846","https://openalex.org/W4400587147","https://openalex.org/W4400580247","https://openalex.org/W7134908605","https://openalex.org/W4406370532","https://openalex.org/W4403491600","https://openalex.org/W4407837657","https://openalex.org/W4416425102","https://openalex.org/W7162454171"],"abstract_inverted_index":{"Purpose":[0],"Unpredictable":[1],"economic":[2,12,204],"landscapes":[3],"have":[4],"led":[5],"to":[6,36,68,147,181,185],"a":[7,51,77,130,149],"continuous":[8],"escalation":[9],"in":[10,21,182],"global":[11],"policy":[13],"uncertainty":[14],"(EPU).":[15],"Improving":[16],"risk":[17,27,93,111,165,215],"management":[18,166],"and":[19,62,76,85,100,129,152,162,176,186,209,216],"sustainability":[20],"an":[22],"environment":[23,154],"with":[24],"high":[25,116],"macro":[26],"is":[28],"critical":[29],"for":[30,144],"business":[31,151],"development.":[32],"This":[33,172,197],"study":[34,173,198],"aims":[35],"explore":[37],"the":[38,60,104,142,145,177,200,203,210],"impact":[39],"of":[40,53,107,133,179,206],"corporate":[41,45,91,134,213],"sustainable":[42,160,207],"development":[43,161,208],"on":[44,59,109,202],"tax":[46,92,110,127,153,194,214],"risk.":[47],"Design/methodology/approach":[48],"After":[49],"using":[50],"sample":[52],"companies":[54],"that":[55,156],"were":[56,120],"A-share":[57],"listed":[58],"Shanghai":[61],"Shenzhen":[63],"stock":[64],"exchanges":[65],"from":[66],"2011":[67],"2021,":[69],"this":[70],"paper":[71],"applies":[72],"ordinary":[73],"least":[74],"squares":[75],"moderate":[78],"effect":[79,106],"model.":[80],"Findings":[81],"Better":[82],"environmental,":[83],"social":[84],"governance":[86],"(ESG)":[87],"performance":[88],"can":[89,158,191],"weaken":[90],"by":[94],"improving":[95],"green":[96],"innovation":[97],"capability,":[98],"reputation":[99],"information":[101],"transparency.":[102],"Meanwhile,":[103],"restraining":[105],"ESG":[108,188],"was":[112],"more":[113],"significant":[114],"amid":[115,122],"EPU.":[117,217],"These":[118],"impacts":[119],"amplified":[121],"higher":[123],"market":[124],"competition,":[125],"lower":[126,131],"supervision":[128],"degree":[132],"digital":[135],"transformation.":[136],"Practical":[137],"implications":[138,171],"The":[139],"findings":[140],"emphasize":[141],"need":[143],"government":[146],"establish":[148],"healthy":[150],"so":[155],"enterprises":[157,175],"improve":[159],"increase":[163],"their":[164],"abilities,":[167],"especially":[168],"post-COVID-19.":[169],"Social":[170],"guides":[174],"entirety":[178],"society":[180],"paying":[183],"attention":[184],"promoting":[187],"practices,":[189],"which":[190],"enhance":[192],"enterprise":[193],"management.":[195],"Originality/value":[196],"expands":[199],"research":[201],"consequences":[205],"factors":[211],"influencing":[212]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":3}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2024-07-20T00:00:00"}