GRI 207: Tax 2019 (CEU)

The GRI 207: Tax 2019 Standard is the first global public reporting Standard for tax transparency. It enables organizations to better understand and communicate information about their tax practices publicly. This Standard combines management approach disclosures on tax strategy and public country-by-country reporting on business activities, revenues, profit, and tax.

This course explains some tax-related concepts and clarifies why tax is a sustainability issue. It discusses tax-related impacts and presents the stakeholder groups asking for tax-related information. In addition, the course explores some of the latest trends on tax transparency and how GRI 207: Tax relates to other tools such as the SDGs. The course also explains the GRI 207: Tax disclosures and how to use this Standard in the context of sustainability reporting based on the GRI Standard.

Knowledge of the purpose and structure of the GRI Standards, as well as the process for reporting in accordance with the Standards, are recommended to ensure comprehension of the subject matter