Centro de Mando de Sostenibilidad 14 elementos
GRI 207 Tax Transparency Reporting Checklist
Esta lista de verificación está en inglés.
Assess readiness to report tax strategy, governance, stakeholder engagement, and country-by-country data under GRI 207.
GRI 207: Tax 2019OECD BEPS Action 13
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Approach to Tax (GRI 207-1)
- Is there a publicly available tax strategy approved by the board or equivalent? *
- Does the strategy describe the approach to regulatory compliance and link to business/sustainable development? *
- Is the use of tax havens and approach to aggressive tax planning addressed? *
Tax Governance & Control (GRI 207-2)
- Is the governance body or executive accountable for compliance with the tax strategy identified? *
- Is there a tax control framework and how is it embedded and reviewed? *
- Is the mechanism for reporting unethical or unlawful tax behavior described? *
- Is the approach to assurance over tax disclosures described? *
Stakeholder Engagement (GRI 207-3)
- Is the approach to engagement with tax authorities described? *
- Is the approach to public policy advocacy on tax described? *
- Are processes for collecting and considering stakeholder views on tax documented? *
Country-by-Country Reporting (GRI 207-4)
- Are all tax jurisdictions where entities are resident listed? *
- Are revenue, profit/loss before tax, tax paid, and tax accrued reported per jurisdiction? *
- Are number of employees and tangible assets reported per jurisdiction? *
- Is the time period, and any reconciliation to financial statements, disclosed? *
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