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