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

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.