TY - JOUR

T1 - Tax-related sustainability reporting

T2 - Theoretical and normative implications from a European perspective

AU - Muench, Maurice

AU - Velte, Patrick

PY - 2025/1

Y1 - 2025/1

N2 - Tax disclosure has become increasingly important for the stakeholders of public interest entities (PIEs). The heterogeneity of tax disclosure in financial and sustainability report-ing leaves open questions about the (non) integration of tax and sustainability reporting. This paper aims to explore the components of tax-related sustainability reporting (TRSR) and the derivation from existing reporting standards. Based on legitimacy and stakeholder (agency) theories, the authors stress the need for a regulation of TRSR from a European perspective and deliver an innovative reporting concept.

AB - Tax disclosure has become increasingly important for the stakeholders of public interest entities (PIEs). The heterogeneity of tax disclosure in financial and sustainability report-ing leaves open questions about the (non) integration of tax and sustainability reporting. This paper aims to explore the components of tax-related sustainability reporting (TRSR) and the derivation from existing reporting standards. Based on legitimacy and stakeholder (agency) theories, the authors stress the need for a regulation of TRSR from a European perspective and deliver an innovative reporting concept.

KW - Sustainability sciences, Management & Economics

KW - Management studies

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 -