GRI 207 — Country-by-country reporting

Disclosure focus

For each tax jurisdiction, the organization reports the names of resident entities, its primary activities, the number of employees and calculation basis, third-party revenue, revenue from intra-group transactions with other tax jurisdictions, profit or loss before tax, tangible assets other than cash and cash equivalents, corporate income tax paid on a cash basis, current corporate income tax accrued on profit or loss, and the reasons for the difference between accrued tax and the tax that would result from applying the statutory rate to profit or loss before tax.

Country-by-country figures are generally reported at the level of tax jurisdictions rather than individual entities. Entity names are listed separately, while the financial, employee and tax data are consolidated for all resident entities in the jurisdiction.

The organization uses the period covered by its most recent audited consolidated financial statements or publicly filed financial information. If the required country-level information is not available for that period, it can use the immediately preceding audited or publicly filed period and explain the difference.

Third-party revenue, profit or loss before tax, tangible assets and cash corporate income tax are reconciled so that the sum across all tax jurisdictions equals the corresponding amount in the audited or publicly filed financial information. Current tax accrued excludes deferred tax and provisions for uncertain tax positions.

Where reliable required information cannot be reported, the organization applies the relevant reason for omission. It should not exclude small, dormant or low-activity jurisdictions or replace unavailable required data with unsupported estimates.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official Global Reporting Initiative source.

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Provide the reporting-period records and reconciliations for Disclosure 207-4: All tax jurisdictions; Financial reporting perimeter; Permanent establishments included; Dormant entities included; Stateless entities identified; Stateless entities reported separately; Resident entity names; Primary activities by jurisdiction; Employee count; Employee calculation basis; Consistent employee methodology; Permitted employee rounding; Other workers; Third-party revenue; Intra-group revenue with other tax jurisdictions; Same-jurisdiction intra-group revenue; Profit/loss before tax; Tangible assets excluding cash and cash equivalents; Net book value methodology; Corporate income tax paid on cash basis; Withholding tax treatment; Corporate income tax accrued; Deferred tax excluded; Uncertain-tax-position provisions excluded; Statutory-rate difference explanation; Other category below 10% of difference; Tax incentive duration and conditions; Reporting period; Most recent audited/public period used; Preceding period used and explained; Reconciliation of third-party revenue; Reconciliation of pre-tax result; Reconciliation of tangible assets; Reconciliation of cash tax paid; Total employee remuneration; Employee taxes withheld and paid; Customer taxes collected; Industry and other government taxes; Significant uncertain tax positions; Intra-company debt and interest-rate basis; Currency translation method; Acquisitions, disposals and residence changes; 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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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.

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Framework references

Relevant GRI requirements and related disclosures

GRI

GRI 207-4

within GRI 207: Tax

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Approach to tax → Card Tax governance, control, and risk management → Card Stakeholder engagement and management of concerns related to tax → Card Browse all disclosures →

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How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue

	Report A	Report B	Report C
Datapoint 1	✓ p.213	unclear	✓ p.87
Datapoint 2	✓ p.214	—	✓ p.90

Country-by-country reporting

What to collect before drafting

All tax jurisdictions

Financial reporting perimeter

Permanent establishments included

Dormant entities included

Stateless entities identified

Stateless entities reported separately

Resident entity names

Primary activities by jurisdiction

Employee count

Employee calculation basis

Consistent employee methodology

Permitted employee rounding

Other workers

Third-party revenue

Intra-group revenue with other tax jurisdictions

Same-jurisdiction intra-group revenue

Profit/loss before tax

Tangible assets excluding cash and cash equivalents

Net book value methodology

Corporate income tax paid on cash basis

Withholding tax treatment

Corporate income tax accrued

Deferred tax excluded

Uncertain-tax-position provisions excluded

Statutory-rate difference explanation

Other category below 10% of difference

Tax incentive duration and conditions

Reporting period

Most recent audited/public period used

Preceding period used and explained

Reconciliation of third-party revenue

Reconciliation of pre-tax result

Reconciliation of tangible assets

Reconciliation of cash tax paid

Total employee remuneration

Employee taxes withheld and paid

Customer taxes collected

Industry and other government taxes

Significant uncertain tax positions

Intra-company debt and interest-rate basis

Currency translation method

Acquisitions, disposals and residence changes

Reason for omission

How to prepare it

Request the disclosure evidence

Notes that turn data into a disclosure

Preparation tools & forms

For each claim, check the evidence

All tax jurisdictions is reported accurately and completely.

Financial reporting perimeter is reported accurately and completely.

Permanent establishments included is reported accurately and completely.

Dormant entities included is reported accurately and completely.

Stateless entities identified is reported accurately and completely.

Stateless entities reported separately is reported accurately and completely.

Resident entity names is reported accurately and completely.

Primary activities by jurisdiction is reported accurately and completely.

Employee count is reported accurately and completely.

Employee calculation basis is reported accurately and completely.

Consistent employee methodology is reported accurately and completely.

Permitted employee rounding is reported accurately and completely.

Other workers is reported accurately and completely.

Third-party revenue is reported accurately and completely.

Intra-group revenue with other tax jurisdictions is reported accurately and completely.

Same-jurisdiction intra-group revenue is reported accurately and completely.

Profit/loss before tax is reported accurately and completely.

Tangible assets excluding cash and cash equivalents is reported accurately and completely.

Net book value methodology is reported accurately and completely.

Corporate income tax paid on cash basis is reported accurately and completely.

Withholding tax treatment is reported accurately and completely.

Corporate income tax accrued is reported accurately and completely.

Deferred tax excluded is reported accurately and completely.

Uncertain-tax-position provisions excluded is reported accurately and completely.

Statutory-rate difference explanation is reported accurately and completely.

Other category below 10% of difference is reported accurately and completely.

Tax incentive duration and conditions is reported accurately and completely.

Reporting period is reported accurately and completely.

Most recent audited/public period used is reported accurately and completely.

Preceding period used and explained is reported accurately and completely.