Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Research output: Journal contributions › Journal articles › Research › peer-review
Authors
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.
Original language | English |
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Journal | European Taxation |
Volume | 65 |
Issue number | 1 |
Pages (from-to) | 3-14 |
Number of pages | 12 |
ISSN | 0014-3138 |
DOIs | |
Publication status | Published - 02.12.2025 |
Bibliographical note
Publisher Copyright:
© 2025, International Bureau of Fiscal Documentation (IBFD). All rights reserved.
- Economics, Econometrics and Finance (miscellaneous)
- Law
ASJC Scopus Subject Areas
- SDG 13 - Climate Action