Resumen de What corporate tax policy has to do with sustainability and how companies should deal with it
Taxes are acknowledged by the United Nations to play a vital role in achieving the Sustainable Development Goals by 2030, and, according to the World Economic Forum, stakeholders’ increasing interest in societal impact and greater demand for transparency are encouraging firms to go beyond simply “playing by the rules”. Moving from this data, the article assesses what role has been played in developing the discourse about tax and sustainability by private entities (standard setters, certification bodies, advocacy groups), soft law authorities, and policy makers, focusing on the EU legislation. On a practical level, the article tackles the topic of how a company should deal with the challenge of implementing tax policies aligned with its sustainability goals, through the analysis of the latest achievements in the matters of tax risk assessment and management, internal control system, and sustainability reporting.
