CSI.16.B Responsible Tax Strategy Accountability
About the data
This metric was designed by The World Benchmarking Alliance, more information can be found here. Sources and Alignments for each indicator can be found here as well as the scoring guidelines here
The World Benchmarking Alliance's Nature Benchmark measures and ranks the world's most influential companies on their efforts to protect our environment and its biodiversity.
WBA benchmarks integrate a common set of core social indicators into all system transformation methodologies to assess whether companies demonstrate a sufficient commitment to responsible conduct. These indicators are used to assess companies, regardless of the sector in which they operate, based on publicly available information, in order to drive transparency about responsible business conduct. The core social indicators are supplemented by transformation-specific social indicators that are relevant to the sectors being assessed (see also Section C – Social inclusion and community impact).
This metric relates to the Indicator: The company has a public global tax approach and discloses its corporate income tax payments on a country-by-country basis.
Methodology
WBA analysed all publicly available group-level disclosure in English on the applicable group website, which was predominantly annual reports and sustainability reports. Draft assessments were then sent to each company inviting them to provide feedback. This feedback could include additional publicly available group disclosure published. These were then reviewed and finalised. Final assessments were then shared with each company before being published online.