New research from ESG Book, a tech platform providing sustainability, climate and governance data on over 30,000 companies, shows that a majority of G20 large businesses have not yet started reporting on a country-by-country basis, and that many do not have anti-tax evasion policies in place.
The data, published alongside ESG Book’s new corporate Environmental, Social, and Governance (ESG) Dashboard reveals two key insights:
The UK CbC reporting requirement has applied for large companies, broadly, for accounting periods beginning on or after 1 January 2016 (with the filing deadline for CbC reports being 12 months after the end of the period to which the report relates).
New research from ESG Book, a tech platform providing sustainability, climate and governance data on over 30,000 companies, shows that a majority of G20 large businesses have not yet started reporting on a country-by-country basis, and that many do not have anti-tax evasion policies in place.
The data, published alongside ESG Book’s new corporate Environmental, Social, and Governance (ESG) Dashboard reveals two key insights:
The UK CbC reporting requirement has applied for large companies, broadly, for accounting periods beginning on or after 1 January 2016 (with the filing deadline for CbC reports being 12 months after the end of the period to which the report relates).