Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
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In: European Taxation, 2024.
Research output: Journal contributions › Journal articles › Research › peer-review
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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 -