What Corporate Tax Policy Has to Do with Sustainability (And How Companies Should Deal with It)

Abstract

Taxes are acknowledged by the United Nations to play a vital role in achieving the Sustainable Development Goals, while, according to the World Economic Forum, stakeholders’ increasing interest in societal impact and greater demand for transparency are encouraging firms to go beyond simply “playing by the rules”. How do these broadly agreed statements influence corporate tax policies? How does corporate governance enable sustainable tax policies? How could sustainable tax policies enhance the company’s business while pursuing the 2030 Agenda? The Author tackles these crucial topics through the analysis of the latest achievements in the matter of tax risk assessment and management, internal control system, and ESG reporting standards, with a focus on the European and Italian experience.