Country-by-Country Reporting (CbCR) evaluates how a company publicly (or regulatorily) discloses a jurisdiction-level breakdown of its economic activity and tax profile - enabling stakeholders to see where value is created and where profits and taxes are booked. It covers:

• mandatory CbCR filings required by OECD BEPS Action 13, the EU Public CbCR Directive and similar national rules (typically for MNE groups with ≥ €750 million consolidated revenue);
• voluntary public CbCR that goes beyond regulatory minima, aligned with GRI 207-4 or FAIR Tax Mark criteria;
• disclosure of key metrics per tax jurisdiction - revenue, profit (loss) before tax, corporate-income-tax accrued and paid, number of employees, tangible assets and stated business activities;
• reconciliation of group totals to consolidated financial statements and explanations of any zero-tax or low-tax outcomes;
• governance, data-quality controls and board oversight that ensure completeness, accuracy and consistency with the organisation’s responsible-tax policy.