Tax Transparency reviews how a company manages tax-related risks and discloses its contributions:

• Policy & governance: board-approved responsible tax principles, risk appetite and stakeholder engagement with tax authorities.
• Granular reporting: public CbCR, effective-tax-rate reconciliation, country-level tax disclosures under GRI 207 and EU directives.
• Risk management: OECD BEPS 2.0 alignment, Pillar Two readiness and disclosures on tax-planning practices.