Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.
Prepare
What to collect before drafting
Tick each field as the evidence lands. Owners are the teams that usually hold the source files.
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Overall stakeholder-engagement approach related to tax
Tax / Finance / Sustainability ReportingRequired overarching description. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting overall stakeholder-engagement approach related to tax.
Watch for The published response for overall stakeholder-engagement approach related to tax is incomplete or does not match the supporting records.
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Approach to engagement with tax authorities
Tax / Finance / Sustainability ReportingRequired. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting approach to engagement with tax authorities.
Watch for The published response for approach to engagement with tax authorities is incomplete or does not match the supporting records.
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Cooperative compliance arrangements
Sustainability Reporting / data ownerGRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting cooperative compliance arrangements.
Watch for The published response for cooperative compliance arrangements is incomplete or does not match the supporting records.
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Active real-time audit arrangements
Sustainability Reporting / data ownerGRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting active real-time audit arrangements.
Watch for The published response for active real-time audit arrangements is incomplete or does not match the supporting records.
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Clearances or advance rulings
Sustainability Reporting / data ownerGRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting clearances or advance rulings.
Watch for The published response for clearances or advance rulings is incomplete or does not match the supporting records.
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Advance pricing agreements
Sustainability Reporting / data ownerGRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting advance pricing agreements.
Watch for The published response for advance pricing agreements is incomplete or does not match the supporting records.
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Engagement on tax risks
Tax / Finance / Sustainability ReportingGRI guidance where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting engagement on tax risks.
Watch for The published response for engagement on tax risks is incomplete or does not match the supporting records.
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Jurisdictional variations
Sustainability Reporting / data ownerRequired contextual information where relevant. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional variations.
Watch for The published response for jurisdictional variations is incomplete or does not match the supporting records.
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Approach to public policy advocacy on tax
Tax / Finance / Sustainability ReportingRequired. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting approach to public policy advocacy on tax.
Watch for The published response for approach to public policy advocacy on tax is incomplete or does not match the supporting records.
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Direct tax lobbying activities
Tax / Finance / Sustainability ReportingGRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting direct tax lobbying activities.
Watch for The published response for direct tax lobbying activities is incomplete or does not match the supporting records.
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Significant tax-policy positions
Tax / Finance / Sustainability ReportingGRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting significant tax-policy positions.
Watch for The published response for significant tax-policy positions is incomplete or does not match the supporting records.
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Alignment with stated policies and goals
Sustainability Reporting / data ownerGRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting alignment with stated policies and goals.
Watch for The published response for alignment with stated policies and goals is incomplete or does not match the supporting records.
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Representative associations and committees
Sustainability Reporting / data ownerGRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting representative associations and committees.
Watch for The published response for representative associations and committees is incomplete or does not match the supporting records.
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Nature of contributions
Sustainability Reporting / data ownerGRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting nature of contributions.
Watch for The published response for nature of contributions is incomplete or does not match the supporting records.
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Association-position alignment assessment
Sustainability Reporting / data ownerGRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting association-position alignment assessment.
Watch for The published response for association-position alignment assessment is incomplete or does not match the supporting records.
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Cross-reference to GRI 415
Sustainability Reporting / data ownerPermitted where sufficient. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting cross-reference to gri 415.
Watch for The published response for cross-reference to gri 415 is incomplete or does not match the supporting records.
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Process for collecting stakeholder views
Sustainability Reporting / data ownerRequired. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting process for collecting stakeholder views.
Watch for The published response for process for collecting stakeholder views is incomplete or does not match the supporting records.
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Process for considering stakeholder views
Sustainability Reporting / data ownerRequired. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting process for considering stakeholder views.
Watch for The published response for process for considering stakeholder views is incomplete or does not match the supporting records.
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External stakeholders included
Sustainability Reporting / data ownerRequired. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting external stakeholders included.
Watch for The published response for external stakeholders included is incomplete or does not match the supporting records.
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Stakeholder groups involved
Sustainability Reporting / data ownerNecessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting stakeholder groups involved.
Watch for The published response for stakeholder groups involved is incomplete or does not match the supporting records.
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Engagement channels
Sustainability Reporting / data ownerNecessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting engagement channels.
Watch for The published response for engagement channels is incomplete or does not match the supporting records.
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Assessment and escalation process
Sustainability Reporting / data ownerNecessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting assessment and escalation process.
Watch for The published response for assessment and escalation process is incomplete or does not match the supporting records.
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Evidence that feedback was considered
Sustainability Reporting / data ownerRequired assurance control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting evidence that feedback was considered.
Watch for The published response for evidence that feedback was considered is incomplete or does not match the supporting records.
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Examples of influence on tax approach, strategy or practices
Tax / Finance / Sustainability ReportingGRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting examples of influence on tax approach, strategy or practices.
Watch for The published response for examples of influence on tax approach, strategy or practices is incomplete or does not match the supporting records.
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Distinction from GRI 207-2 concern mechanisms
Sustainability Reporting / data ownerRequired methodological control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting distinction from gri 207-2 concern mechanisms.
Watch for The published response for distinction from gri 207-2 concern mechanisms is incomplete or does not match the supporting records.
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Organizational and jurisdictional scope
Sustainability Reporting / data ownerNecessary contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting organizational and jurisdictional scope.
Watch for The published response for organizational and jurisdictional scope is incomplete or does not match the supporting records.
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Optional engagement counts
Sustainability Reporting / data ownerAdditional only. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting optional engagement counts.
Watch for The published response for optional engagement counts is incomplete or does not match the supporting records.
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Estimates
Sustainability Reporting / data ownerNot appropriate for core narrative facts. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting estimates.
Watch for The published response for estimates is incomplete or does not match the supporting records.
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Absence of process or advocacy
Sustainability Reporting / data ownerMust be reported where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting absence of process or advocacy.
Watch for The published response for absence of process or advocacy is incomplete or does not match the supporting records.
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Link to GRI 3-3
Sustainability Reporting / data ownerRequired contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.
Watch for The published response for link to gri 3-3 is incomplete or does not match the supporting records.
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Reason for omission
Sustainability Reporting / data ownerRequired 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.
Evidence Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.
Watch for The published response for reason for omission is incomplete or does not match the supporting records.
Before you start
- 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?
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
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.
Better request
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.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
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.
Context note
Keep mandatory Requirements, GRI recommendations and additional LRA preparation controls clearly distinguished. Use a GRI 1 reason for omission where an applicable requirement cannot be reported.
Download Centre
Preparation tools & forms
Download preparation tools for GRI 207-3 with free verified email access for 24 hours. Source-report links remain public.
Check
For each claim, check the evidence
Overall stakeholder-engagement approach related to tax is reported accurately and completely.
Risk The response omits, misclassifies or overstates overall stakeholder-engagement approach related to tax.
Evidence to check 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.
Risk The response omits, misclassifies or overstates approach to engagement with tax authorities.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting approach to engagement with tax authorities.
Cooperative compliance arrangements is reported accurately and completely.
Risk The response omits, misclassifies or overstates cooperative compliance arrangements.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting cooperative compliance arrangements.
Active real-time audit arrangements is reported accurately and completely.
Risk The response omits, misclassifies or overstates active real-time audit arrangements.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting active real-time audit arrangements.
Clearances or advance rulings is reported accurately and completely.
Risk The response omits, misclassifies or overstates clearances or advance rulings.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting clearances or advance rulings.
Advance pricing agreements is reported accurately and completely.
Risk The response omits, misclassifies or overstates advance pricing agreements.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting advance pricing agreements.
Engagement on tax risks is reported accurately and completely.
Risk The response omits, misclassifies or overstates engagement on tax risks.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting engagement on tax risks.
Jurisdictional variations is reported accurately and completely.
Risk The response omits, misclassifies or overstates jurisdictional variations.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting jurisdictional variations.
Approach to public policy advocacy on tax is reported accurately and completely.
Risk The response omits, misclassifies or overstates approach to public policy advocacy on tax.
Evidence to check 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.
Risk The response omits, misclassifies or overstates direct tax lobbying activities.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting direct tax lobbying activities.
Significant tax-policy positions is reported accurately and completely.
Risk The response omits, misclassifies or overstates significant tax-policy positions.
Evidence to check 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.
Risk The response omits, misclassifies or overstates alignment with stated policies and goals.
Evidence to check 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.
Risk The response omits, misclassifies or overstates representative associations and committees.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting representative associations and committees.
Nature of contributions is reported accurately and completely.
Risk The response omits, misclassifies or overstates nature of contributions.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting nature of contributions.
Association-position alignment assessment is reported accurately and completely.
Risk The response omits, misclassifies or overstates association-position alignment assessment.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting association-position alignment assessment.
Cross-reference to GRI 415 is reported accurately and completely.
Risk The response omits, misclassifies or overstates cross-reference to gri 415.
Evidence to check 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.
Risk The response omits, misclassifies or overstates process for collecting stakeholder views.
Evidence to check 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.
Risk The response omits, misclassifies or overstates process for considering stakeholder views.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting process for considering stakeholder views.
External stakeholders included is reported accurately and completely.
Risk The response omits, misclassifies or overstates external stakeholders included.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting external stakeholders included.
Stakeholder groups involved is reported accurately and completely.
Risk The response omits, misclassifies or overstates stakeholder groups involved.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting stakeholder groups involved.
Engagement channels is reported accurately and completely.
Risk The response omits, misclassifies or overstates engagement channels.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting engagement channels.
Assessment and escalation process is reported accurately and completely.
Risk The response omits, misclassifies or overstates assessment and escalation process.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting assessment and escalation process.
Evidence that feedback was considered is reported accurately and completely.
Risk The response omits, misclassifies or overstates evidence that feedback was considered.
Evidence to check 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.
Risk The response omits, misclassifies or overstates examples of influence on tax approach, strategy or practices.
Evidence to check 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.
Risk The response omits, misclassifies or overstates distinction from gri 207-2 concern mechanisms.
Evidence to check 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.
Risk The response omits, misclassifies or overstates organizational and jurisdictional scope.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting organizational and jurisdictional scope.
Optional engagement counts is reported accurately and completely.
Risk The response omits, misclassifies or overstates optional engagement counts.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting optional engagement counts.
Estimates is reported accurately and completely.
Risk The response omits, misclassifies or overstates estimates.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting estimates.
Absence of process or advocacy is reported accurately and completely.
Risk The response omits, misclassifies or overstates absence of process or advocacy.
Evidence to check 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.
Risk The response omits, misclassifies or overstates link to gri 3-3.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting link to gri 3-3.
Reason for omission is reported accurately and completely.
Risk The response omits, misclassifies or overstates reason for omission.
Evidence to check Approved source records, calculation files, reconciliations and review evidence supporting reason for omission.
Evidence pack to prepare
Common reporting gaps
- Replacing the engagement approach with unsupported meeting or response counts.
- Describing only internal stakeholders or routine filing activity.
- Using internal labels in place of the defined GRI terms.
- Leaving a required preparation field unsupported by traceable evidence.
- Treating GRI recommendations as mandatory requirements or mandatory requirements as optional.
- Publishing estimates, exclusions or partial scope without methods, assumptions and the applicable reason for omission.
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Framework references
Relevant GRI requirements and related disclosures
GRI
GRI 207-3
within GRI 207: Tax
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