  Tax transparency in DACH region in 2022DownloadTax & Sustainability Reporting in 2022
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Tax – Sustainability – TransparencyMore and more companies are publishing tax information in their sustainability reports in order to perform better in ratings and to meet up to stakeholder expectations. A comprehensive overview of tax transparency reporting within the DACH region in 2022 can be found in this study. |
Taxes are a key mechanism for achieving the Sustainable Development Goals defined by the United Nations. Within the last few years, the number of companies publishing tax information in their sustainability reports has been increasing rapidly. In Germany, Austria and Switzerland, most listed companies publish a tax strategy. However, only a few have public country-by-country reporting. The following study examined 108 listed companies and took four different frameworks into account. These comprised not only GRI 207: Tax 2019 but also the OECD Guidelines, White Paper of the World Economic Forum (WEF), as well as the Standard & Poor's Corporate Sustainability Assessment, which is used by the Dow Jones Sustainability Indices. In total, more than 14,904 individual data items were evaluated. The study thus represents the most comprehensive overview of tax sustainability reporting in the DACH region in 2022. |
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