Steuerliche Transparenz der DAX-40-Unternehmen im Jahr 2021

"Sustainability" now plays a central role in the strategic orientation of corporate activities. In scientific cooperation with Prof. Dr. Martin Fochmann, Freie Universität Berlin, the transparency requirements to be applied since 1st January 2021 of the standard "GRI 207: Tax 2019" were therefore analyzed in this study. In four so-called disclosures, the standard requires detailed information on the company's tax strategy, its tax control and risk management, and its tax stakeholder management as well as a public country-by-country reporting (CbCR). Therefore, the published information on the tax sustainability of the German DAX40 companies was evaluated.