World Benchmarking Alliance+CSI 16 Responsible tax fundamentals

CSI 16 Responsible tax fundamentals

Does the company fulfil all requirements on responsible tax fundamentals?

Wikirate ID: 19247113

Designer: World Benchmarking Alliance

Metric Type: Formula

About the data

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

csi16_requirements = [csi16a, csi16b, csi16c]

if (csi16_requirements.every (element) -> element == "No")
  "No"
else if (csi16_requirements.every (element) -> element == "Yes")
  "Yes"
else
  "Partially"