ESG (environmental, social and governance) is an umbrella term used to express a company’s collective commitment to environmental and social factors. To date, tax has largely been absent from the ESG conversation, yet it is a component that spans each of the three pillars. Not only is tax becoming an indicator of a company’s societal commitments, it is also being used as a mechanism to facilitate the transition to a net zero world. In the first of our series of insights on the interaction between tax and ESG, we explore some of the key tax touchpoints across the ESG landscape.
Source PwC
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