Blogs

ISS’s “Tax Transparency: A Key Element of Sustainability Reporting” provides an overview of current public country-by-country reporting of tax information by multinational large-cap and mega-cap companies regionally and by sector. The data and other information are presented in the context of increasing international regulatory and other stakeholder expectations for tax transparency with reference to US shareholder proposal activity, the GRI tax standard, the EU Public Country-by-Country Reporting Directive (see this EY resource), and the CSRD’s double materiality standard.

See GRI’s “Global adoption trends for the GRI Tax Standard” and The Conference Board’s “Best practices for good tax governance.”

                      This post first appeared in the weekly Society Alert!