Tax avoidance

The arrangement of a taxpayer’s affairs in a way that is intended to reduce his or her tax liability through legal methods, although often in contradiction with the intent of the law it purports to follow.


Tax transparency

Global trends in corporate tax disclosure

Corporate tax practices are coming under increasing scrutiny from governments and investors, amid concerns about the use of aggressive tax avoidance practices.

This paper by FTSE, comissioned by the PRI reviews the global trends in corporate tax disclosure, drawing on a unique dataset covering 1,300 large listed companies across both developed and emerging markets.

Download the paper


Advancing Tax

Advancing tax transparency: outcomes from the PRI collaborative engagement


This report summarises the outcomes of the PRI collaborative engagement on corporate tax transparency, which ran from 2017 to 2019.

Tax transparency

Evaluating and engaging on corporate tax transparency: An investor guide


This report serves as an investor tool for engagements on tax, drawing on key trends and gaps observed in the current status of corporate income tax disclosure practices.