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GRI 207 Tax Transparency Reporting Checklist

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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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