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CSI 16 Responsible tax fundamentals
Does the company fulfil all requirements on responsible tax fundamentals?
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World Benchmarking Alliance
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About the data

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Requirements on responsible tax fundamentals:

  • CSI.16.A The company has a publicly available global tax strategy, which is approved by the highest governance body.
  • CSI.16.B A governance body or executive-level position is tasked with accountability for compliance with the company’s global tax strategy.
  • CSI.16.C The company clearly discloses the amount of corporate income tax paid for each tax jurisdiction where the company is a resident for tax purposes.

Formula

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csi16_requirements = [csi16a, csi16b, csi16c]

if (csi16_requirements.every (element) -> element == "No")
  "No"
else if (csi16_requirements.every (element) -> element == "Yes")
  "Yes"
else
  "Partially"
CSI.16.A Responsible Tax Strategy
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World Benchmarking Alliance
csi16a
CSI.16.B Responsible Tax Strategy Accountability
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World Benchmarking Alliance
csi16b
CSI.16.C Corporate Income Tax Disclosure
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World Benchmarking Alliance
csi16c
License
CC BY 4.0 attribution
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Topics
Governance
Financial Governance
Corporate Tax Transparency
Tax Transparency
Tax Policy & Strategy
Sustainability Strategy
Sustainability Governance & Oversight
Corporate Governance
Stakeholder Accountability
Country-by-Country Reporting
Effective Tax Rate Disclosure
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Framework Mappings
Value Type
Category
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Options
Yes
Partially
No
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Researchable
no
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Assessment
Community Assessed
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