Tax and Transparency: Reporting in Accordance with the Global Reporting Initiative

被引：0

作者：

Schnitger, Arne ^{[1
]}

Holle, Florian

Kockrow, Madeleine ^{[2
]}

机构：

[1] Natl Tax Off, Berlin, Germany

[2] PricewaterhouseCoopers, Berlin, Germany

来源：

INTERTAX | 2021年 / 49卷 / 8-9期

关键词：

Sustainability; transparency; GRI; 207; country-by-country reporting; non-financial reporting directive; tax compliance management system; tax risks; UN sustainable development goals;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

The issues of 'sustainability', 'transparency', and 'taxes' are linked through the latest addition to the Global Reporting Initiative Standards (GRI 207: Tax 2019) for sustainability reporting. (Global Sustainability Standard Board, GRI 207: Tax 2019, 5 December 2019, https://www.globalreporting.org/standards/gri-standards-download-center/gri207-tax-2019/). The first part of this article deals with the basics of sustainability reporting using the GRI framework, its application, and the incentives for companies to extend it to tax aspects. In the second part, the individual regulatory areas of the standard GRI 207: Tax 2019 published on 5 December 2019 are analysed in detail.

引用

页码：702 / 712

页数：11

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