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GRI 207: Tax·Disclosure GRI 207-3

Stakeholder engagement and management of concerns related to tax

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle Global Reporting Initiative-Quelle heran.

Rechtsstatus

GRI 207: Tax 2019 remains the applicable GRI Topic Standard for tax reporting and is effective for reporting on or after 1 January 2021.

Offizielle Global Reporting Initiative-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-08-01

Geprüft von Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Standard

GRI 207: Tax

Disclosure GRI 207-3 · 2019

Gültig ab

2021-01-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-08-01

LRA-Lehrmaterial · Nicht von Global Reporting Initiative herausgegeben oder gebilligt

Für diese Offenlegung

31LRA preparation fields 31zu prüfende Aussagen 31Nachweisbereiche

Kern der Offenlegung

The disclosure is primarily narrative. GRI 207-3 does not require the organization to report the number of meetings, submissions, concerns, responses or stakeholders engaged. Such figures can be provided as additional context but should not be presented as mandatory GRI datapoints.

When describing engagement with tax authorities, the organization can explain whether it participates in cooperative compliance arrangements, real-time audits, advance rulings, transaction clearances, advance pricing agreements or engagement on significant tax risks. Routine tax filing and payment activity does not by itself describe the engagement approach.

When describing public policy advocacy, the organization can explain its tax-related lobbying activities, positions on significant tax-policy issues, memberships and contributions to representative associations or committees, and any differences between its own public positions and those advocated by such bodies.

When describing stakeholder processes, the organization explains how views and concerns are collected, who can participate, how feedback is assessed and considered, and how relevant feedback has influenced or can influence the organization’s approach to tax, tax strategy or tax practices. External stakeholders must be included in the process.

Mechanisms for raising concerns under Disclosure 207-2 can support this disclosure but do not automatically replace the broader stakeholder-engagement process required by Disclosure 207-3. If an engagement process or advocacy activity does not exist, the organization reports this fact rather than inventing a process or activity.

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Bevor Sie beginnen

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Disclosure 207-3 requires an organization to describe its approach to stakeholder engagement and the management of stakeholder views and concerns related to tax. The description covers three elements: engagement with tax authorities; public policy advocacy on tax; and the processes used to collect and consider stakeholder views and concerns, including the views of external stakeholders. Apply Disclosure 207-3 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Overall stakeholder-engagement approach related to tax	Required overarching description. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting overall stakeholder-engagement approach related to tax.	Tax / Finance / Sustainability Reporting
Approach to engagement with tax authorities	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting approach to engagement with tax authorities.	Tax / Finance / Sustainability Reporting
Cooperative compliance arrangements	GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting cooperative compliance arrangements.	Sustainability Reporting / data owner
Active real-time audit arrangements	GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting active real-time audit arrangements.	Sustainability Reporting / data owner
Clearances or advance rulings	GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting clearances or advance rulings.	Sustainability Reporting / data owner
Advance pricing agreements	GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting advance pricing agreements.	Sustainability Reporting / data owner
Engagement on tax risks	GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting engagement on tax risks.	Tax / Finance / Sustainability Reporting
Jurisdictional variations	Required contextual information where relevant. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional variations.	Sustainability Reporting / data owner
Approach to public policy advocacy on tax	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting approach to public policy advocacy on tax.	Tax / Finance / Sustainability Reporting
Direct tax lobbying activities	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting direct tax lobbying activities.	Tax / Finance / Sustainability Reporting
Significant tax-policy positions	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting significant tax-policy positions.	Tax / Finance / Sustainability Reporting
Alignment with stated policies and goals	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting alignment with stated policies and goals.	Sustainability Reporting / data owner
Representative associations and committees	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting representative associations and committees.	Sustainability Reporting / data owner
Nature of contributions	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting nature of contributions.	Sustainability Reporting / data owner
Association-position alignment assessment	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting association-position alignment assessment.	Sustainability Reporting / data owner
Cross-reference to GRI 415	Permitted where sufficient. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting cross-reference to gri 415.	Sustainability Reporting / data owner
Process for collecting stakeholder views	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting process for collecting stakeholder views.	Sustainability Reporting / data owner
Process for considering stakeholder views	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting process for considering stakeholder views.	Sustainability Reporting / data owner
External stakeholders included	Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting external stakeholders included.	Sustainability Reporting / data owner
Stakeholder groups involved	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholder groups involved.	Sustainability Reporting / data owner
Engagement channels	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting engagement channels.	Sustainability Reporting / data owner
Assessment and escalation process	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting assessment and escalation process.	Sustainability Reporting / data owner
Evidence that feedback was considered	Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting evidence that feedback was considered.	Sustainability Reporting / data owner
Examples of influence on tax approach, strategy or practices	GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting examples of influence on tax approach, strategy or practices.	Tax / Finance / Sustainability Reporting
Distinction from GRI 207-2 concern mechanisms	Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting distinction from gri 207-2 concern mechanisms.	Sustainability Reporting / data owner
Organizational and jurisdictional scope	Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting organizational and jurisdictional scope.	Sustainability Reporting / data owner
Optional engagement counts	Additional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting optional engagement counts.	Sustainability Reporting / data owner
Estimates	Not appropriate for core narrative facts. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting estimates.	Sustainability Reporting / data owner
Absence of process or advocacy	Must be reported where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting absence of process or advocacy.	Sustainability Reporting / data owner
Link to GRI 3-3	Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.	Sustainability Reporting / data owner
Reason for omission	Required in the GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.	Sustainability Reporting / data owner

＋ Teilelemente von GRI 207-3 anzeigen (LRA-Arbeitscheckliste)

Required overarching description. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual information where relevant. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Permitted where sufficient. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Additional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Not appropriate for core narrative facts. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Must be reported where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in the GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

So bereiten Sie es vor

Collect and reconcile the records for: Overall stakeholder-engagement approach related to tax; Approach to engagement with tax authorities; Cooperative compliance arrangements; Active real-time audit arrangements; Clearances or advance rulings; Advance pricing agreements; Engagement on tax risks; Jurisdictional variations; Approach to public policy advocacy on tax; Direct tax lobbying activities; Significant tax-policy positions; Alignment with stated policies and goals; Representative associations and committees; Nature of contributions; Association-position alignment assessment; Cross-reference to GRI 415; Process for collecting stakeholder views; Process for considering stakeholder views; External stakeholders included; Stakeholder groups involved; Engagement channels; Assessment and escalation process; Evidence that feedback was considered; Examples of influence on tax approach, strategy or practices; Distinction from GRI 207-2 concern mechanisms; Organizational and jurisdictional scope; Optional engagement counts; Estimates; Absence of process or advocacy; Link to GRI 3-3; Reason for omission.

Apply Disclosure 207-3 when the related topic is material and this disclosure is relevant to the organisation's impacts, or when an applicable GRI Sector Standard identifies it for reporting.

Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.

Review the final wording against every requirement and the supporting governance or data records before sign-off.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

Provide the reporting-period records and reconciliations for Disclosure 207-3: Overall stakeholder-engagement approach related to tax; Approach to engagement with tax authorities; Cooperative compliance arrangements; Active real-time audit arrangements; Clearances or advance rulings; Advance pricing agreements; Engagement on tax risks; Jurisdictional variations; Approach to public policy advocacy on tax; Direct tax lobbying activities; Significant tax-policy positions; Alignment with stated policies and goals; Representative associations and committees; Nature of contributions; Association-position alignment assessment; Cross-reference to GRI 415; Process for collecting stakeholder views; Process for considering stakeholder views; External stakeholders included; Stakeholder groups involved; Engagement channels; Assessment and escalation process; Evidence that feedback was considered; Examples of influence on tax approach, strategy or practices; Distinction from GRI 207-2 concern mechanisms; Organizational and jurisdictional scope; Optional engagement counts; Estimates; Absence of process or advocacy; Link to GRI 3-3; Reason for omission. Include scope, definitions, methods, assumptions, limitations, owners and approvals.

Use the organisation's own role and document names, but preserve the defined GRI terms and the scope described above.

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Prüfungsbereitschaft

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Aussage	Risiko	Zu prüfende Nachweise
Overall stakeholder-engagement approach related to tax is reported accurately and completely.	The response omits, misclassifies or overstates overall stakeholder-engagement approach related to tax.	Approved source records, calculation files, reconciliations and review evidence supporting overall stakeholder-engagement approach related to tax.
Approach to engagement with tax authorities is reported accurately and completely.	The response omits, misclassifies or overstates approach to engagement with tax authorities.	Approved source records, calculation files, reconciliations and review evidence supporting approach to engagement with tax authorities.
Cooperative compliance arrangements is reported accurately and completely.	The response omits, misclassifies or overstates cooperative compliance arrangements.	Approved source records, calculation files, reconciliations and review evidence supporting cooperative compliance arrangements.
Active real-time audit arrangements is reported accurately and completely.	The response omits, misclassifies or overstates active real-time audit arrangements.	Approved source records, calculation files, reconciliations and review evidence supporting active real-time audit arrangements.
Clearances or advance rulings is reported accurately and completely.	The response omits, misclassifies or overstates clearances or advance rulings.	Approved source records, calculation files, reconciliations and review evidence supporting clearances or advance rulings.
Advance pricing agreements is reported accurately and completely.	The response omits, misclassifies or overstates advance pricing agreements.	Approved source records, calculation files, reconciliations and review evidence supporting advance pricing agreements.
Engagement on tax risks is reported accurately and completely.	The response omits, misclassifies or overstates engagement on tax risks.	Approved source records, calculation files, reconciliations and review evidence supporting engagement on tax risks.
Jurisdictional variations is reported accurately and completely.	The response omits, misclassifies or overstates jurisdictional variations.	Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional variations.
Approach to public policy advocacy on tax is reported accurately and completely.	The response omits, misclassifies or overstates approach to public policy advocacy on tax.	Approved source records, calculation files, reconciliations and review evidence supporting approach to public policy advocacy on tax.
Direct tax lobbying activities is reported accurately and completely.	The response omits, misclassifies or overstates direct tax lobbying activities.	Approved source records, calculation files, reconciliations and review evidence supporting direct tax lobbying activities.
Significant tax-policy positions is reported accurately and completely.	The response omits, misclassifies or overstates significant tax-policy positions.	Approved source records, calculation files, reconciliations and review evidence supporting significant tax-policy positions.
Alignment with stated policies and goals is reported accurately and completely.	The response omits, misclassifies or overstates alignment with stated policies and goals.	Approved source records, calculation files, reconciliations and review evidence supporting alignment with stated policies and goals.
Representative associations and committees is reported accurately and completely.	The response omits, misclassifies or overstates representative associations and committees.	Approved source records, calculation files, reconciliations and review evidence supporting representative associations and committees.
Nature of contributions is reported accurately and completely.	The response omits, misclassifies or overstates nature of contributions.	Approved source records, calculation files, reconciliations and review evidence supporting nature of contributions.
Association-position alignment assessment is reported accurately and completely.	The response omits, misclassifies or overstates association-position alignment assessment.	Approved source records, calculation files, reconciliations and review evidence supporting association-position alignment assessment.
Cross-reference to GRI 415 is reported accurately and completely.	The response omits, misclassifies or overstates cross-reference to gri 415.	Approved source records, calculation files, reconciliations and review evidence supporting cross-reference to gri 415.
Process for collecting stakeholder views is reported accurately and completely.	The response omits, misclassifies or overstates process for collecting stakeholder views.	Approved source records, calculation files, reconciliations and review evidence supporting process for collecting stakeholder views.
Process for considering stakeholder views is reported accurately and completely.	The response omits, misclassifies or overstates process for considering stakeholder views.	Approved source records, calculation files, reconciliations and review evidence supporting process for considering stakeholder views.
External stakeholders included is reported accurately and completely.	The response omits, misclassifies or overstates external stakeholders included.	Approved source records, calculation files, reconciliations and review evidence supporting external stakeholders included.
Stakeholder groups involved is reported accurately and completely.	The response omits, misclassifies or overstates stakeholder groups involved.	Approved source records, calculation files, reconciliations and review evidence supporting stakeholder groups involved.
Engagement channels is reported accurately and completely.	The response omits, misclassifies or overstates engagement channels.	Approved source records, calculation files, reconciliations and review evidence supporting engagement channels.
Assessment and escalation process is reported accurately and completely.	The response omits, misclassifies or overstates assessment and escalation process.	Approved source records, calculation files, reconciliations and review evidence supporting assessment and escalation process.
Evidence that feedback was considered is reported accurately and completely.	The response omits, misclassifies or overstates evidence that feedback was considered.	Approved source records, calculation files, reconciliations and review evidence supporting evidence that feedback was considered.
Examples of influence on tax approach, strategy or practices is reported accurately and completely.	The response omits, misclassifies or overstates examples of influence on tax approach, strategy or practices.	Approved source records, calculation files, reconciliations and review evidence supporting examples of influence on tax approach, strategy or practices.
Distinction from GRI 207-2 concern mechanisms is reported accurately and completely.	The response omits, misclassifies or overstates distinction from gri 207-2 concern mechanisms.	Approved source records, calculation files, reconciliations and review evidence supporting distinction from gri 207-2 concern mechanisms.
Organizational and jurisdictional scope is reported accurately and completely.	The response omits, misclassifies or overstates organizational and jurisdictional scope.	Approved source records, calculation files, reconciliations and review evidence supporting organizational and jurisdictional scope.
Optional engagement counts is reported accurately and completely.	The response omits, misclassifies or overstates optional engagement counts.	Approved source records, calculation files, reconciliations and review evidence supporting optional engagement counts.
Estimates is reported accurately and completely.	The response omits, misclassifies or overstates estimates.	Approved source records, calculation files, reconciliations and review evidence supporting estimates.
Absence of process or advocacy is reported accurately and completely.	The response omits, misclassifies or overstates absence of process or advocacy.	Approved source records, calculation files, reconciliations and review evidence supporting absence of process or advocacy.
Link to GRI 3-3 is reported accurately and completely.	The response omits, misclassifies or overstates link to gri 3-3.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.
Reason for omission is reported accurately and completely.	The response omits, misclassifies or overstates reason for omission.	Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.

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