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

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Tax-related sustainability reporting: Theoretical and normative implications from a European perspective. / Muench, Maurice; Velte, Patrick.
In: European Taxation, 2024.

Research output: Journal contributionsJournal articlesResearchpeer-review

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@article{d286c9447b9f482eacc4c38022e36a90,
title = "Tax-related sustainability reporting: Theoretical and normative implications from a European perspective",
abstract = "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.",
keywords = "Sustainability sciences, Management & Economics, Management studies",
author = "Maurice Muench and Patrick Velte",
year = "2024",
language = "English",
journal = "European Taxation",
issn = "0014-3138",
publisher = "International Bureau of Fiscal Documentation (IBFD)",

}

RIS

TY - JOUR

T1 - Tax-related sustainability reporting

T2 - Theoretical and normative implications from a European perspective

AU - Muench, Maurice

AU - Velte, Patrick

PY - 2024

Y1 - 2024

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

M3 - Journal articles

JO - European Taxation

JF - European Taxation

SN - 0014-3138

ER -