Bibliothèque des disclosuresGuide pratique pour chaque information à publier

GRI 207: Tax·Disclosure GRI 207-2

Tax governance, control, and risk management

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle Global Reporting Initiative.

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 207-2 · 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

39LRA preparation fields 39affirmations à vérifier 39domaines de preuve

Objet de l’information

The organization also describes the mechanisms available for raising concerns about its business conduct and integrity in relation to tax. A separate tax-specific channel is not required where a general whistleblowing or speak-up mechanism clearly covers tax-related concerns; the organization can provide a cross-reference to Disclosure 2-26.

The organization describes the assurance process for its tax disclosures. External assurance is not mandatory. Where external assurance has been obtained, the organization provides a link or reference to the assurance report or statement and explains the provider, level, standard, scope and limitations. Where tax disclosures are covered by a broader assurance engagement, the organization confirms that tax information is included in its scope and can cross-reference Disclosure 2-5.

The evaluation of compliance with the tax governance and control framework is distinct from assurance of the published tax disclosures. Internal audit or control testing can support the former but does not automatically constitute assurance of the tax disclosures.

When describing tax risks, the organization can explain its risk appetite and tolerance, uncertain tax positions, compliance and legislative risks, reputational risks and examples of tax practices avoided because they are inconsistent with its tax approach.

The organization reports the actual scope of its tax governance and control framework, including relevant entities, jurisdictions and local variations. If a required process does not exist, it reports this fact rather than inferring or inventing a process.

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Avant de commencer

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

Disclosure 207-2 requires an organization to describe its tax governance and control framework. This includes identifying the governance body or executive-level position accountable for compliance with the tax strategy, explaining how the approach to tax is embedded within the organization, describing how tax risks are identified, managed and monitored, and explaining how compliance with the governance and control framework is evaluated. Apply Disclosure 207-2 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
Tax governance and control framework	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 tax governance and control framework.	Tax / Finance / Sustainability Reporting
Formal tax strategy exists	Necessary 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 formal tax strategy exists.	Tax / Finance / Sustainability Reporting
Governance body or executive-level position accountable for 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 governance body or executive-level position accountable for compliance.	People / Compliance / Sustainability Reporting
Highest governance body oversight	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 highest governance body oversight.	People / Compliance / Sustainability Reporting
Delegated executive accountability	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 delegated executive accountability.	Sustainability Reporting / data owner
Day-to-day implementation owner	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 day-to-day implementation owner.	Sustainability Reporting / data owner
Approach to tax embedded in processes	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 tax embedded in processes.	Tax / Finance / Sustainability Reporting
Training linking tax, business and sustainability 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 training linking tax, business and sustainability strategies.	Tax / Finance / Sustainability Reporting
Remuneration or incentive 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 remuneration or incentive arrangements.	Sustainability Reporting / data owner
Succession planning for tax roles	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 succession planning for tax roles.	Tax / Finance / Sustainability Reporting
Participation in tax transparency initiatives	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 participation in tax transparency initiatives.	Tax / Finance / Sustainability Reporting
Definition of tax risk	Required methodological 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 definition of tax risk.	Tax / Finance / Sustainability Reporting
Compliance risks	Required 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 compliance risks.	Sustainability Reporting / data owner
Uncertain tax 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 uncertain tax positions.	Tax / Finance / Sustainability Reporting
Legislative-change risks	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 legislative-change risks.	Sustainability Reporting / data owner
Reputational/aggressive-tax perception risks	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 reputational/aggressive-tax perception risks.	Tax / Finance / Sustainability Reporting
Risk appetite and tolerance	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 risk appetite and tolerance.	Sustainability Reporting / data owner
Tax practices avoided	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 practices avoided.	Tax / Finance / Sustainability Reporting
Risk identification process	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 risk identification process.	Sustainability Reporting / data owner
Risk management process	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 risk management process.	Sustainability Reporting / data owner
Risk monitoring process	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 risk monitoring process.	Sustainability Reporting / data owner
Internal control or risk-management framework	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 internal control or risk-management framework.	Sustainability Reporting / data owner
Evaluation of compliance with framework	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 evaluation of compliance with framework.	Sustainability Reporting / data owner
Monitoring, testing and maintenance process	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 monitoring, testing and maintenance process.	Sustainability Reporting / data owner
Highest governance body oversight of framework effectiveness	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 highest governance body oversight of framework effectiveness.	People / Compliance / Sustainability Reporting
Remediation and follow-up 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 remediation and follow-up process.	Sustainability Reporting / data owner
Mechanisms to raise tax-related concerns	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 mechanisms to raise tax-related concerns.	Tax / Finance / Sustainability Reporting
Users with access to mechanisms	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 users with access to mechanisms.	Sustainability Reporting / data owner
Cross-reference to GRI 2-26	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 2-26.	Sustainability Reporting / data owner
Assurance process for tax disclosures	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 assurance process for tax disclosures.	Tax / Finance / Sustainability Reporting
External assurance provider and level	Required 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 external assurance provider and level.	Sustainability Reporting / data owner
Assurance standard	Necessary 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 assurance standard.	Sustainability Reporting / data owner
Assurance scope and exclusions	Required 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 assurance scope and exclusions.	Sustainability Reporting / data owner
Link or reference to assurance statement	Required 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 link or reference to assurance statement.	Sustainability Reporting / data owner
Cross-reference to GRI 2-5	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 2-5.	Sustainability Reporting / data owner
Entities and jurisdictions covered	Required 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 entities and jurisdictions covered.	Sustainability Reporting / data owner
Local variations	Required 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 local variations.	Procurement / Finance / Sustainability Reporting
Absent governance/control/assurance items	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 absent governance/control/assurance items.	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 207-2 (liste de travail LRA)

Required. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary contextual control. 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. Necessary contextual 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. 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 methodological information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where relevant. 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. 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. 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. 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. Necessary contextual 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. Necessary contextual information. 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 where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Necessary where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where applicable. 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 contextual information. Capture and reconcile this item using the scope, defined terms and calculation basis in the reviewed Disclosure focus. Required where relevant. 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 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: Tax governance and control framework; Formal tax strategy exists; Governance body or executive-level position accountable for compliance; Highest governance body oversight; Delegated executive accountability; Day-to-day implementation owner; Approach to tax embedded in processes; Training linking tax, business and sustainability strategies; Remuneration or incentive arrangements; Succession planning for tax roles; Participation in tax transparency initiatives; Definition of tax risk; Compliance risks; Uncertain tax positions; Legislative-change risks; Reputational/aggressive-tax perception risks; Risk appetite and tolerance; Tax practices avoided; Risk identification process; Risk management process; Risk monitoring process; Internal control or risk-management framework; Evaluation of compliance with framework; Monitoring, testing and maintenance process; Highest governance body oversight of framework effectiveness; Remediation and follow-up process; Mechanisms to raise tax-related concerns; Users with access to mechanisms; Cross-reference to GRI 2-26; Assurance process for tax disclosures; External assurance provider and level; Assurance standard; Assurance scope and exclusions; Link or reference to assurance statement; Cross-reference to GRI 2-5; Entities and jurisdictions covered; Local variations; Absent governance/control/assurance items; Reason for omission.

Apply Disclosure 207-2 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

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

Provide the reporting-period records and reconciliations for Disclosure 207-2: Tax governance and control framework; Formal tax strategy exists; Governance body or executive-level position accountable for compliance; Highest governance body oversight; Delegated executive accountability; Day-to-day implementation owner; Approach to tax embedded in processes; Training linking tax, business and sustainability strategies; Remuneration or incentive arrangements; Succession planning for tax roles; Participation in tax transparency initiatives; Definition of tax risk; Compliance risks; Uncertain tax positions; Legislative-change risks; Reputational/aggressive-tax perception risks; Risk appetite and tolerance; Tax practices avoided; Risk identification process; Risk management process; Risk monitoring process; Internal control or risk-management framework; Evaluation of compliance with framework; Monitoring, testing and maintenance process; Highest governance body oversight of framework effectiveness; Remediation and follow-up process; Mechanisms to raise tax-related concerns; Users with access to mechanisms; Cross-reference to GRI 2-26; Assurance process for tax disclosures; External assurance provider and level; Assurance standard; Assurance scope and exclusions; Link or reference to assurance statement; Cross-reference to GRI 2-5; Entities and jurisdictions covered; Local variations; Absent governance/control/assurance items; 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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Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation	Risque	Preuves à vérifier
Tax governance and control framework is reported accurately and completely.	The response omits, misclassifies or overstates tax governance and control framework.	Approved source records, calculation files, reconciliations and review evidence supporting tax governance and control framework.
Formal tax strategy exists is reported accurately and completely.	The response omits, misclassifies or overstates formal tax strategy exists.	Approved source records, calculation files, reconciliations and review evidence supporting formal tax strategy exists.
Governance body or executive-level position accountable for compliance is reported accurately and completely.	The response omits, misclassifies or overstates governance body or executive-level position accountable for compliance.	Approved source records, calculation files, reconciliations and review evidence supporting governance body or executive-level position accountable for compliance.
Highest governance body oversight is reported accurately and completely.	The response omits, misclassifies or overstates highest governance body oversight.	Approved source records, calculation files, reconciliations and review evidence supporting highest governance body oversight.
Delegated executive accountability is reported accurately and completely.	The response omits, misclassifies or overstates delegated executive accountability.	Approved source records, calculation files, reconciliations and review evidence supporting delegated executive accountability.
Day-to-day implementation owner is reported accurately and completely.	The response omits, misclassifies or overstates day-to-day implementation owner.	Approved source records, calculation files, reconciliations and review evidence supporting day-to-day implementation owner.
Approach to tax embedded in processes is reported accurately and completely.	The response omits, misclassifies or overstates approach to tax embedded in processes.	Approved source records, calculation files, reconciliations and review evidence supporting approach to tax embedded in processes.
Training linking tax, business and sustainability strategies is reported accurately and completely.	The response omits, misclassifies or overstates training linking tax, business and sustainability strategies.	Approved source records, calculation files, reconciliations and review evidence supporting training linking tax, business and sustainability strategies.
Remuneration or incentive arrangements is reported accurately and completely.	The response omits, misclassifies or overstates remuneration or incentive arrangements.	Approved source records, calculation files, reconciliations and review evidence supporting remuneration or incentive arrangements.
Succession planning for tax roles is reported accurately and completely.	The response omits, misclassifies or overstates succession planning for tax roles.	Approved source records, calculation files, reconciliations and review evidence supporting succession planning for tax roles.
Participation in tax transparency initiatives is reported accurately and completely.	The response omits, misclassifies or overstates participation in tax transparency initiatives.	Approved source records, calculation files, reconciliations and review evidence supporting participation in tax transparency initiatives.
Definition of tax risk is reported accurately and completely.	The response omits, misclassifies or overstates definition of tax risk.	Approved source records, calculation files, reconciliations and review evidence supporting definition of tax risk.
Compliance risks is reported accurately and completely.	The response omits, misclassifies or overstates compliance risks.	Approved source records, calculation files, reconciliations and review evidence supporting compliance risks.
Uncertain tax positions is reported accurately and completely.	The response omits, misclassifies or overstates uncertain tax positions.	Approved source records, calculation files, reconciliations and review evidence supporting uncertain tax positions.
Legislative-change risks is reported accurately and completely.	The response omits, misclassifies or overstates legislative-change risks.	Approved source records, calculation files, reconciliations and review evidence supporting legislative-change risks.
Reputational/aggressive-tax perception risks is reported accurately and completely.	The response omits, misclassifies or overstates reputational/aggressive-tax perception risks.	Approved source records, calculation files, reconciliations and review evidence supporting reputational/aggressive-tax perception risks.
Risk appetite and tolerance is reported accurately and completely.	The response omits, misclassifies or overstates risk appetite and tolerance.	Approved source records, calculation files, reconciliations and review evidence supporting risk appetite and tolerance.
Tax practices avoided is reported accurately and completely.	The response omits, misclassifies or overstates tax practices avoided.	Approved source records, calculation files, reconciliations and review evidence supporting tax practices avoided.
Risk identification process is reported accurately and completely.	The response omits, misclassifies or overstates risk identification process.	Approved source records, calculation files, reconciliations and review evidence supporting risk identification process.
Risk management process is reported accurately and completely.	The response omits, misclassifies or overstates risk management process.	Approved source records, calculation files, reconciliations and review evidence supporting risk management process.
Risk monitoring process is reported accurately and completely.	The response omits, misclassifies or overstates risk monitoring process.	Approved source records, calculation files, reconciliations and review evidence supporting risk monitoring process.
Internal control or risk-management framework is reported accurately and completely.	The response omits, misclassifies or overstates internal control or risk-management framework.	Approved source records, calculation files, reconciliations and review evidence supporting internal control or risk-management framework.
Evaluation of compliance with framework is reported accurately and completely.	The response omits, misclassifies or overstates evaluation of compliance with framework.	Approved source records, calculation files, reconciliations and review evidence supporting evaluation of compliance with framework.
Monitoring, testing and maintenance process is reported accurately and completely.	The response omits, misclassifies or overstates monitoring, testing and maintenance process.	Approved source records, calculation files, reconciliations and review evidence supporting monitoring, testing and maintenance process.
Highest governance body oversight of framework effectiveness is reported accurately and completely.	The response omits, misclassifies or overstates highest governance body oversight of framework effectiveness.	Approved source records, calculation files, reconciliations and review evidence supporting highest governance body oversight of framework effectiveness.
Remediation and follow-up process is reported accurately and completely.	The response omits, misclassifies or overstates remediation and follow-up process.	Approved source records, calculation files, reconciliations and review evidence supporting remediation and follow-up process.
Mechanisms to raise tax-related concerns is reported accurately and completely.	The response omits, misclassifies or overstates mechanisms to raise tax-related concerns.	Approved source records, calculation files, reconciliations and review evidence supporting mechanisms to raise tax-related concerns.
Users with access to mechanisms is reported accurately and completely.	The response omits, misclassifies or overstates users with access to mechanisms.	Approved source records, calculation files, reconciliations and review evidence supporting users with access to mechanisms.
Cross-reference to GRI 2-26 is reported accurately and completely.	The response omits, misclassifies or overstates cross-reference to gri 2-26.	Approved source records, calculation files, reconciliations and review evidence supporting cross-reference to gri 2-26.
Assurance process for tax disclosures is reported accurately and completely.	The response omits, misclassifies or overstates assurance process for tax disclosures.	Approved source records, calculation files, reconciliations and review evidence supporting assurance process for tax disclosures.
External assurance provider and level is reported accurately and completely.	The response omits, misclassifies or overstates external assurance provider and level.	Approved source records, calculation files, reconciliations and review evidence supporting external assurance provider and level.
Assurance standard is reported accurately and completely.	The response omits, misclassifies or overstates assurance standard.	Approved source records, calculation files, reconciliations and review evidence supporting assurance standard.
Assurance scope and exclusions is reported accurately and completely.	The response omits, misclassifies or overstates assurance scope and exclusions.	Approved source records, calculation files, reconciliations and review evidence supporting assurance scope and exclusions.
Link or reference to assurance statement is reported accurately and completely.	The response omits, misclassifies or overstates link or reference to assurance statement.	Approved source records, calculation files, reconciliations and review evidence supporting link or reference to assurance statement.
Cross-reference to GRI 2-5 is reported accurately and completely.	The response omits, misclassifies or overstates cross-reference to gri 2-5.	Approved source records, calculation files, reconciliations and review evidence supporting cross-reference to gri 2-5.
Entities and jurisdictions covered is reported accurately and completely.	The response omits, misclassifies or overstates entities and jurisdictions covered.	Approved source records, calculation files, reconciliations and review evidence supporting entities and jurisdictions covered.
Local variations is reported accurately and completely.	The response omits, misclassifies or overstates local variations.	Approved source records, calculation files, reconciliations and review evidence supporting local variations.
Absent governance/control/assurance items is reported accurately and completely.	The response omits, misclassifies or overstates absent governance/control/assurance items.	Approved source records, calculation files, reconciliations and review evidence supporting absent governance/control/assurance items.
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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Connexes et exploration

Approach to tax → Fiche Stakeholder engagement and management of concerns related to tax → Fiche Country-by-country reporting → Fiche Parcourir toutes les informations →

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Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens

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	Rapport A	Rapport B	Rapport C
Point de donnée 1	✓ p.213	peu clair	✓ p.87
Point de donnée 2	✓ p.214	—	✓ p.90

Les membres voient la carte complète de couverture des points de données — ✓ avec références de page — sur trois rapports réels, dans les mots des entreprises elles-mêmes.