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.



What is tax fairness and what does it mean for investors?


This paper explores the concept of tax fairness, outlines the rationale for investor action and the steps that the PRI intends to take to support signatories on this issue


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.