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1 Introduction The importance of sustainability assurance has increased significantly in recent times with the introduction of the Eco-Management and Audit Scheme (EMAS) in 1993 and ISO 14001 in 1996 (Barbu et al. 2012; Tourais and Videira 2016). The introduction of EMAS and ISO 14001 marked the beginning of the formalisation of environmental responsibility.
Abstract We investigate the association between corporate tax avoidance and positive tone considering the role of audit committee in shaping this relationship in the UK context. We find that firms engaging in tax avoidance increase the positive tone of their narrative reporting, suggesting that managers opportunistically use a higher positive tone as an impression management strategy to cover-up their tax avoidance.
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