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RK
Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
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GRI 207: Tax·Disclosure GRI 207-3
Stakeholder engagement and management of concerns related to tax
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.
Estatus legal
GRI 207: Tax 2019 remains the applicable GRI Topic Standard for tax reporting and is effective for reporting on or after 1 January 2021.
Pasaporte publicado
Última revisión el 2026-08-01
Revisado por
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
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Norma
GRI 207: Tax
Disclosure GRI 207-3 · 2019
Última revisión
2026-08-01
Material formativo de LRA · No emitido ni avalado por Global Reporting Initiative
Para preparar esta divulgación
Foco de la divulgación
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.
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.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de Global Reporting Initiative.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de GRI 207-3 (lista de trabajo de LRA)
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.
Cómo prepararlo
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.
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.
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud mejor
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.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
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.
Nota de contexto
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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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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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Referencias del marco
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GRI
GRI 207-3
dentro de GRI 207: Tax
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Approach to tax → FichaTax governance, control, and risk management → FichaCountry-by-country reporting → Ficha
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