Tax and transparency eporting in accordance with the Global Reporting Initiative Arne Schnitger, Florian Holle & Madeleine Kockrow
By: Schnitger, Arne
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Contributor(s): Holle, Florian | Kockrow, Madeleine.
Material type: 
ArticlePublisher: 2021Subject(s): TRANSPARENCIA FISCAL | INFORMES PAÍS POR PAÍS | CUMPLIMIENTO FISCAL | DECLARACIONES TRIBUTARIAS | UNION EUROPEA
In:
Intertax v. 49, Issues 8-9, August/September 2021, p. 702-712Summary: The article considers the latest addition to the Global Reporting Initiative Standards (GRI 207: Tax 2019) for sustainability reporting. 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.
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Disponible también en formato electrónico.
Resumen.
The article considers the latest addition to the Global Reporting Initiative Standards (GRI 207: Tax 2019) for sustainability reporting. 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.
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