Sustainability and Tax Reporting

The University of Leiden, represented by Prof. Irma Mosquera (GLOBTAXGOV), and the University of St. Gallen, represented by Prof. Thomas Berndt and Prof. Peter Hongler (Institute for Fiscal Law, Public Finance and Law and Economics) organized a two-days conference on the topic of sustainability and tax reporting. The main conference blocks will deal with the following topics:(i) Sustainability and Taxation, (ii) Tax Reporting and Sustainable Business Development and (iii) Tax Reporting an the Impact on the Fulfillment of the SDGs.

For this conference, the participants of St. Gallen University have written a paper Tax Reporting and Sustainability available at https://iff.unisg.ch/publications/tax-reporting-and-sustainability/ 

See programme here

Session 1: Sustainability and Taxation [video]

Willem Jan van Veen: The flaws in reporting standards based on CbC data [slides]
Yvonne Bol: When is reported tax sustainable? [slides]
Danuše Nerudová: The concept of sustainability in the taxation system
Marlene Parker: The role of the g lobal tax landscape in achieving SDGs: A case study of Jamaica [slides]

Session 2: Tax Reporting and Sustainable Business Development [video]

Dirk Pohl: Tax reporting and sustainability from a legal perspective
Florian Esterer: Taxes, sustainability, and materiality the investor perspective
Sebastian Saner: Tax reporting and benchmarking ESG rating approach

Session 3: Tax Reporting and the Impact on the Fulfilment of the SDGs [video]

Alessandro Bucchieri: Enel Tax Transparency Report and the journey towards stakeholder capitalism
Ilan Rom: Industry Perspective: Swiss Re The importance of public tax transparency in the sustainability agenda of a multinational group
Peter Hongler: Tax reporting and SDGs Two elephants in the room
Eelco van der Enden: Tax as an ESG Metric: what, why and how