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 (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.
Original language | English |
---|---|
Journal | European Taxation |
Volume | 65 |
Issue number | 1 |
Pages (from-to) | 3-14 |
Number of pages | 12 |
ISSN | 0014-3138 |
DOIs | |
Publication status | Published - 01.2025 |