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GRI 207: Tax·Disclosure GRI 207-1

Approach to tax

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Statut juridique

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

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Passeport publié

Dernière révision le 2026-08-01

Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Norme

GRI 207: Tax

Disclosure GRI 207-1 · 2019

En vigueur

2021-01-01

Source officielle : Ouvrir ↗

Dernière révision

2026-08-01

Support pédagogique LRA · Non publié ni approuvé par Global Reporting Initiative

Pour préparer cette information

26LRA preparation fields 26affirmations à vérifier 26domaines de preuve

Objet de l’information

An organization is not required to have a formal tax strategy. If no strategy exists, it reports this and describes its actual approach to tax through any relevant policies, standards, principles, practices or codes of conduct. If a strategy exists but is not publicly available, the organization can provide an abstract or summary.

The approach to tax can include the organization’s tax principles, its attitude to tax planning, the level of tax risk it is willing to accept and its approach to engaging with tax authorities. Relevant examples can include the use or non-use of tax havens, the types of tax incentives used, the approach to transfer pricing and tax practices considered acceptable or unacceptable.

When describing regulatory compliance, the organization can explain whether it seeks to comply with both the letter and the spirit of tax law. When explaining the link to sustainable development, it can describe whether the economic and social impacts of its tax approach were considered and how the approach aligns with commitments in the jurisdictions where it operates.

If the tax strategy applies to fewer entities or tax jurisdictions than those reported under Disclosure 207-4, the organization should identify its actual scope. Relevant differences between group-wide and jurisdiction-specific tax strategies should also be explained.

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Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Disclosure 207-1 requires an organization to describe its approach to tax. The description includes whether the organization has a tax strategy and, if so, a link where the strategy is publicly available; the governance body or executive-level position that formally reviews and approves the strategy and the frequency of that review; the organization’s approach to regulatory compliance; and how its approach to tax is linked to its business and sustainable development strategies. Apply Disclosure 207-1 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?

Préparation

Informations clés à préparer

Champ à préparer	Ce qu’il faut recueillir	Indice de preuve	Responsable
Description of the overall approach to 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 description of the overall approach to tax.	Tax / Finance / Sustainability Reporting
Formal tax strategy exists: yes/no	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 formal tax strategy exists: yes/no.	Tax / Finance / Sustainability Reporting
Public link to tax strategy	Required if publicly available. 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 public link to tax strategy.	Tax / Finance / Sustainability Reporting
Abstract or summary of private strategy	Recommended by GRI. 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 abstract or summary of private strategy.	Sustainability Reporting / data owner
Governance body or executive-level approver	Required where strategy exists. 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 governance body or executive-level approver.	People / Compliance / Sustainability Reporting
Formal review frequency	Required where strategy exists. 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 formal review frequency.	Sustainability Reporting / data owner
Actual most recent review	Necessary assurance 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 actual most recent review.	Sustainability Reporting / data owner
Approach to regulatory compliance	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 regulatory compliance.	Sustainability Reporting / data owner
Letter and spirit of the law	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 letter and spirit of the law.	Sustainability Reporting / data owner
Link to business strategy	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 link to business strategy.	Sustainability Reporting / data owner
Link to sustainable development strategy	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 link to sustainable development strategy.	Sustainability Reporting / data owner
Economic and social impacts considered	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 economic and social impacts considered.	Sustainability Reporting / data owner
Sustainable-development commitments by jurisdiction	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 sustainable-development commitments by jurisdiction.	Sustainability Reporting / data owner
Tax planning approach	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 tax planning approach.	Tax / Finance / Sustainability Reporting
Tax risk appetite	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 tax risk appetite.	Tax / Finance / Sustainability Reporting
Acceptable tax 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 acceptable tax practices.	Tax / Finance / Sustainability Reporting
Unacceptable tax 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 unacceptable tax practices.	Tax / Finance / Sustainability Reporting
Use or non-use of tax havens	Illustrative 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 use or non-use of tax havens.	Tax / Finance / Sustainability Reporting
Tax incentives approach	Illustrative 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 tax incentives approach.	Tax / Finance / Sustainability Reporting
Transfer pricing approach	Illustrative 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 transfer pricing approach.	Sustainability Reporting / data owner
Engagement with tax authorities	Contextual 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 engagement with tax authorities.	Tax / Finance / Sustainability Reporting
Entities and jurisdictions covered by strategy	Required contextual information where scope is limited. 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 entities and jurisdictions covered by strategy.	Sustainability Reporting / data owner
Differences between group and local strategies	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 differences between group and local strategies.	Procurement / Finance / Sustainability Reporting
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
Link to GRI 207-2	Necessary to prevent duplication. 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 207-2.	Sustainability Reporting / data owner
Reason for omission	Required in 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

＋ Afficher les sous-éléments de GRI 207-1 (liste de travail LRA)

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 if publicly available. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Recommended by GRI. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where strategy exists. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where strategy exists. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary assurance information. 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. 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. 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. Illustrative GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Illustrative GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Illustrative GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Contextual GRI guidance. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required contextual information where scope is limited. 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 contextual control. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary to prevent duplication. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required in GRI content index where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus.

Comment le préparer

Collect and reconcile the records for: Description of the overall approach to tax; Formal tax strategy exists: yes/no; Public link to tax strategy; Abstract or summary of private strategy; Governance body or executive-level approver; Formal review frequency; Actual most recent review; Approach to regulatory compliance; Letter and spirit of the law; Link to business strategy; Link to sustainable development strategy; Economic and social impacts considered; Sustainable-development commitments by jurisdiction; Tax planning approach; Tax risk appetite; Acceptable tax practices; Unacceptable tax practices; Use or non-use of tax havens; Tax incentives approach; Transfer pricing approach; Engagement with tax authorities; Entities and jurisdictions covered by strategy; Differences between group and local strategies; Link to GRI 3-3; Link to GRI 207-2; Reason for omission.

Apply Disclosure 207-1 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.

Demander les données

Request the disclosure evidence

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Provide the reporting-period records and reconciliations for Disclosure 207-1: Description of the overall approach to tax; Formal tax strategy exists: yes/no; Public link to tax strategy; Abstract or summary of private strategy; Governance body or executive-level approver; Formal review frequency; Actual most recent review; Approach to regulatory compliance; Letter and spirit of the law; Link to business strategy; Link to sustainable development strategy; Economic and social impacts considered; Sustainable-development commitments by jurisdiction; Tax planning approach; Tax risk appetite; Acceptable tax practices; Unacceptable tax practices; Use or non-use of tax havens; Tax incentives approach; Transfer pricing approach; Engagement with tax authorities; Entities and jurisdictions covered by strategy; Differences between group and local strategies; Link to GRI 3-3; Link to GRI 207-2; 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.

Meilleure demande

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Note méthodologique

Note de contexte

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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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
Description of the overall approach to tax is reported accurately and completely.	The response omits, misclassifies or overstates description of the overall approach to tax.	Approved source records, calculation files, reconciliations and review evidence supporting description of the overall approach to tax.
Formal tax strategy exists: yes/no is reported accurately and completely.	The response omits, misclassifies or overstates formal tax strategy exists: yes/no.	Approved source records, calculation files, reconciliations and review evidence supporting formal tax strategy exists: yes/no.
Public link to tax strategy is reported accurately and completely.	The response omits, misclassifies or overstates public link to tax strategy.	Approved source records, calculation files, reconciliations and review evidence supporting public link to tax strategy.
Abstract or summary of private strategy is reported accurately and completely.	The response omits, misclassifies or overstates abstract or summary of private strategy.	Approved source records, calculation files, reconciliations and review evidence supporting abstract or summary of private strategy.
Governance body or executive-level approver is reported accurately and completely.	The response omits, misclassifies or overstates governance body or executive-level approver.	Approved source records, calculation files, reconciliations and review evidence supporting governance body or executive-level approver.
Formal review frequency is reported accurately and completely.	The response omits, misclassifies or overstates formal review frequency.	Approved source records, calculation files, reconciliations and review evidence supporting formal review frequency.
Actual most recent review is reported accurately and completely.	The response omits, misclassifies or overstates actual most recent review.	Approved source records, calculation files, reconciliations and review evidence supporting actual most recent review.
Approach to regulatory compliance is reported accurately and completely.	The response omits, misclassifies or overstates approach to regulatory compliance.	Approved source records, calculation files, reconciliations and review evidence supporting approach to regulatory compliance.
Letter and spirit of the law is reported accurately and completely.	The response omits, misclassifies or overstates letter and spirit of the law.	Approved source records, calculation files, reconciliations and review evidence supporting letter and spirit of the law.
Link to business strategy is reported accurately and completely.	The response omits, misclassifies or overstates link to business strategy.	Approved source records, calculation files, reconciliations and review evidence supporting link to business strategy.
Link to sustainable development strategy is reported accurately and completely.	The response omits, misclassifies or overstates link to sustainable development strategy.	Approved source records, calculation files, reconciliations and review evidence supporting link to sustainable development strategy.
Economic and social impacts considered is reported accurately and completely.	The response omits, misclassifies or overstates economic and social impacts considered.	Approved source records, calculation files, reconciliations and review evidence supporting economic and social impacts considered.
Sustainable-development commitments by jurisdiction is reported accurately and completely.	The response omits, misclassifies or overstates sustainable-development commitments by jurisdiction.	Approved source records, calculation files, reconciliations and review evidence supporting sustainable-development commitments by jurisdiction.
Tax planning approach is reported accurately and completely.	The response omits, misclassifies or overstates tax planning approach.	Approved source records, calculation files, reconciliations and review evidence supporting tax planning approach.
Tax risk appetite is reported accurately and completely.	The response omits, misclassifies or overstates tax risk appetite.	Approved source records, calculation files, reconciliations and review evidence supporting tax risk appetite.
Acceptable tax practices is reported accurately and completely.	The response omits, misclassifies or overstates acceptable tax practices.	Approved source records, calculation files, reconciliations and review evidence supporting acceptable tax practices.
Unacceptable tax practices is reported accurately and completely.	The response omits, misclassifies or overstates unacceptable tax practices.	Approved source records, calculation files, reconciliations and review evidence supporting unacceptable tax practices.
Use or non-use of tax havens is reported accurately and completely.	The response omits, misclassifies or overstates use or non-use of tax havens.	Approved source records, calculation files, reconciliations and review evidence supporting use or non-use of tax havens.
Tax incentives approach is reported accurately and completely.	The response omits, misclassifies or overstates tax incentives approach.	Approved source records, calculation files, reconciliations and review evidence supporting tax incentives approach.
Transfer pricing approach is reported accurately and completely.	The response omits, misclassifies or overstates transfer pricing approach.	Approved source records, calculation files, reconciliations and review evidence supporting transfer pricing approach.
Engagement with tax authorities is reported accurately and completely.	The response omits, misclassifies or overstates engagement with tax authorities.	Approved source records, calculation files, reconciliations and review evidence supporting engagement with tax authorities.
Entities and jurisdictions covered by strategy is reported accurately and completely.	The response omits, misclassifies or overstates entities and jurisdictions covered by strategy.	Approved source records, calculation files, reconciliations and review evidence supporting entities and jurisdictions covered by strategy.
Differences between group and local strategies is reported accurately and completely.	The response omits, misclassifies or overstates differences between group and local strategies.	Approved source records, calculation files, reconciliations and review evidence supporting differences between group and local strategies.
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.
Link to GRI 207-2 is reported accurately and completely.	The response omits, misclassifies or overstates link to gri 207-2.	Approved source records, calculation files, reconciliations and review evidence supporting link to gri 207-2.
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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Tax governance, control, and risk management → Fiche Stakeholder engagement and management of concerns related to tax → Fiche Country-by-country reporting → Fiche Parcourir toutes les informations →

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