OECD BEPS project and country-by-country reporting
Richard Murphy, a chartered accountant, political economist, and co-founder of the Tax Justice Network, joins PRI’s Vaishnavi Ravishankar to discuss the OECD’s BEPS project with a particular focus on Action 13 and country-by-country reporting. Together, they unpack the concept by discussing the merits as well as challenges associated with requirements.
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Reports/GuidesWhistleblowing: why and how to engage with your investee companies
Transparency International defines whistleblowing as the disclosure or reporting of wrongdoing. We use a broad framing of whistleblowing mechanisms to include those arrangements that encourage employees, customers and suppliers to speak up and share information on activities that violate a company’s ethical code of conduct, its legal and regulatory requirements ...
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Advancing tax transparency: outcomes from the PRI collaborative engagement
About the report This report summarises the outcomes of the PRI collaborative engagement on corporate tax transparency, which ran from 2017 to 2019. The engagement sought to: create awareness within companies of investor concerns around aggressive corporate tax practices and expectations of responsible tax practice; improve company disclosures ...
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Investor-company dialogue on cyber security: five emerging findings
A recent study by Accenture found that the global average cost of cyber crime has risen from $7.2 million in 2013 to $11.7 million in 2017. Businesses are under pressure to strengthen their cyber security capabilities and be more effective in managing cyber incidents.
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