Tax-related sustainability reporting: Theoretical and normative implications from a European perspective

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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 languageEnglish
JournalEuropean Taxation
Volume65
Issue number1
Pages (from-to)3-14
Number of pages12
ISSN0014-3138
DOIs
Publication statusPublished - 02.12.2025

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