Climate Action

Global trends in corporate tax disclosure

Corporate tax practices are increasingly under scrutiny from governments & investors. PRI commissioned research provides evidence that corporate tax reporting remains less developed & standardized compared to other sustainability issues.

  • 14 June 2021
  • FTSE Russell Research, commissioned by PRI

As governments are rewriting the international rulebook on corporate taxation, companies’ tax practices are coming under increasing scrutiny from investors and other stakeholders. Companies employing aggressive tax practices such as profit shifting could be exposing themselves to growing regulatory and reputational risks, which have the potential to directly impact their profitability.

There is also abundant evidence that corporate reporting on tax remains less developed and standardized across sectors and markets compared to other sustainability issues. 

Read this PRI commissioned research to:

  • Learn more about global trends in corporate tax disclosures from more than 1,300 large, listed companies in developed and emerging markets
  • Get unique, expert analysis of corporate tax reporting—at both the regional and sectoral level—in Policy & Strategy, Governance & Control Mechanisms, and Quantitative Data
  • Better understand corporate progress on the agenda in recent years

To read the full research paper click here.

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