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Responsible tax fundamentals
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World Benchmarking Alliance
Formula
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Formula

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elements = [A, B, C]

relevantRequirements = elements.filter (x) ->
  x isnt 'Not Applicable'

requirementsMet = relevantRequirements.filter (x) ->
  x is 'Yes'

indicatorScore = (requirementsMet.length / relevantRequirements.length) * 10.0
CSI.16.A Responsible Tax Strategy
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World Benchmarking Alliance
A
CSI.16.B Responsible Tax Strategy Accountability
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World Benchmarking Alliance
B
CSI.16.C Corporate Income Tax Disclosure
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World Benchmarking Alliance
C
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
Years
2025
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Value Type
Number
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Options
Researchable
no
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Assessment
Community Assessed
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