Abstract
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 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 - 02.12.2025 |
Bibliographical note
Publisher Copyright:© 2025, International Bureau of Fiscal Documentation (IBFD). All rights reserved.
Research areas and keywords
- Sustainability sciences, Management & Economics
- Management studies
ASJC Scopus Subject Areas
- Economics, Econometrics and Finance (miscellaneous)
- Law
