The Influence of Green Taxation, Tax Compliance, and Employee Behaviour on Environmental Sustainability: The Mediating Role of Corporate Social Responsibility

Description

This dataset contains anonymized cross-sectional survey data collected from organisational representatives across multiple industries in Ghana (2026). The study examined the relationships between green taxation, tax compliance, employee behaviour, corporate social responsibility (CSR), and environmental sustainability. The objective was to assess how corporate social responsibility mediates the effects of environmental fiscal policies and organisational behavioural mechanisms on sustainability outcomes. One row represents one organisational respondent. Total participants: 400 organisations (as reported in manuscript). Data collected using a structured Likert-scale questionnaire (5-point scale: 1 = Strongly disagree to 5 = Strongly agree). Variables and Scale Scoring Environmental Sustainability (ES) Measured using ES1–ES5 Environmental Sustainability Score = Mean of ES1–ES5 Green Taxation (GT) Measured using GT1–GT5 Green Taxation Score = Mean of GT1–GT5 Tax Compliance (TC) Measured using TC1–TC5 Tax Compliance Score = Mean of TC1–TC5 Employee Behaviour (EB) Measured using EB1–EB7 Employee Behaviour Score = Mean of EB1–EB7 Corporate Social Responsibility (CSR) Measured using CSR1–CSR5 CSR Score = Mean of CSR1–CSR5 Measurement Sources Scales adapted from: Dilchert et al. (2012) – Environmental Sustainability Uddin et al. (2023) – Green Taxation Obaid et al. (2020) – Tax Compliance Reed et al. (2018) – Employee Behaviour Khan et al. (2021) – CSR Demographic Variables Gender (Male/Female) Age group (4 categories) Educational level (5 categories) Job role/position (5 categories) Industry type (5 categories) Organisation size (5 categories) Location (Urban/Suburban/Rural) Years of experience (3 categories) Anonymization No direct personal identifiers were collected. No organisation names were recorded. Data were collected anonymously. Results are reported in aggregate form only.

Steps to reproduce

Use the structured questionnaire provided in Appendix A, which includes validated Likert-scale measures for Environmental Sustainability (ES), Green Taxation (GT), Tax Compliance (TC), Employee Behaviour (EB), and Corporate Social Responsibility (CSR). All items are measured on a 5-point scale (1 = Strongly disagree to 5 = Strongly agree). Sampling and Data Collection Target organisational representatives across industries in Ghana. Apply purposive or stratified sampling. Collect responses anonymously via online or paper-based survey. Minimum recommended sample size: ≥ 300 (current study: 400). Data Preparation Code responses numerically (1–5). Reverse-code items if applicable (none in current instrument unless specified). Handle missing values (e.g., mean substitution or case deletion). Compute construct scores using mean aggregation: ES = Mean(ES1–ES5) GT = Mean(GT1–GT5) TC = Mean(TC1–TC5) EB = Mean(EB1–EB5) CSR = Mean(CSR1–CSR5) Measurement Model Assessment Using PLS-SEM software (e.g., SmartPLS 4): Assess internal consistency reliability (Cronbach’s alpha, Composite Reliability ≥ 0.70). Assess convergent validity (AVE ≥ 0.50). Assess discriminant validity (HTMT < 0.90). Check multicollinearity (VIF < 5). Structural Model Testing Use bootstrapping (5,000 resamples). Test direct paths: GT → CSR TC → CSR EB → CSR CSR → ES Test mediation effects of CSR. Report path coefficients, t-values, p-values, and R². Robustness Checks Assess predictive relevance (Q² using blindfolding). Evaluate effect sizes (f²).

Institutions

• Nobel International Business School

  Greater Accra, Accra
• University of Ghana

  Greater Accra, Accra

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