Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: European Taxation, Jahrgang 65, Nr. 1, 02.12.2025, S. 3-14.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - Tax-related sustainability reporting
T2 - Theoretical and normative implications from a European perspective
AU - Muench, Maurice
AU - Velte, Patrick
N1 - Publisher Copyright: © 2025, International Bureau of Fiscal Documentation (IBFD). All rights reserved.
PY - 2025/12/2
Y1 - 2025/12/2
N2 - Tax disclosure has become increasingly important for the stakeholders of public interest entities. The heterogeneity of tax disclosure in financial and sustainability reporting leaves open questions about the (non-) integration of tax and sustainability reporting. This article aims to explore the components of tax-related sustainability reporting (TRSR) and its derivation from existing reporting standards. Based on legitimacy and stakeholder (agency) theories, the authors stress the need for regulation of TRSR from a European perspective and introduce an innovative reporting concept.
AB - Tax disclosure has become increasingly important for the stakeholders of public interest entities. The heterogeneity of tax disclosure in financial and sustainability reporting leaves open questions about the (non-) integration of tax and sustainability reporting. This article aims to explore the components of tax-related sustainability reporting (TRSR) and its derivation from existing reporting standards. Based on legitimacy and stakeholder (agency) theories, the authors stress the need for regulation of TRSR from a European perspective and introduce an innovative reporting concept.
KW - Sustainability sciences, Management & Economics
KW - Management studies
UR - http://www.scopus.com/inward/record.url?scp=105009148226&partnerID=8YFLogxK
U2 - 10.59403/1z94zhh
DO - 10.59403/1z94zhh
M3 - Journal articles
VL - 65
SP - 3
EP - 14
JO - European Taxation
JF - European Taxation
SN - 0014-3138
IS - 1
ER -