Abstract
There is a gap between corporate practice and sustainable aspirations regarding taxation. Many multinational corporations engage in tax avoidance and minimization practices depriving governments of resources to meet sustainability goals. Firms have considerable leeway in deciding which issues to discuss in sustainability reports. A review of tax related discussions in sustainability reports of Fortune 500 firms concludes that few firms talk about tax policies instead detailing economic impacts of taxes paid and social impacts of tax-supported programs. The dissemination of the socially responsible narratives surrounding taxes contributes to a shift in corporate norms from a compliance to a contribution mindset.
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