Library | ESG issues

Tax Avoidance / Fairness

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12 results

Financial crimes and land conversion: Uncovering risk for financial institutions

This report outlines the risks financial institutions face due to land conversion and related financial crimes. It emphasises the convergence of land conversion with crimes like money laundering and corruption, highlighting the need for robust due diligence and risk assessment. It introduces an Environmental Crimes Financial Toolkit to aid institutions in mitigating these risks.

Getting ahead of the curve on dynamic materiality: How U.S. investors can foster more inclusive capitalism

This discussion paper highlights tools and opportunities for US investors to foster sustainable and responsible value creation in order to support more inclusive and thriving economy. It also discusses the risks posed to portfolios by social and environmental risks and how diversified investors can mitigate them.

Leaders or laggards? Tax and revenue transparency of ASX listed mining, gas and oil companies

This report investigates the tax and revenue transparency disclosure policies of 20 ASX listed mining, gas and oil companies. It examines indicators deemed as "best practices" for conformity to standards, such as country-by-country reporting, mandatory disclosure legislation and The Extractive Industries Transparency Initiative. Recommendations are to move towards mandatory regulation and better disclosure.

OECD guidelines for multinational enterprises

The OECD Guidelines for Multinational Enterprises (2011 Edition) provide recommendations for responsible corporate behaviour. Topics include disclosure of reliable and accurate information, employment practices, and consumer interests. The Guidelines also suggest procedures for addressing stakeholder concerns when there are conflictual issues.

The private wealth industry and tax: Politically biased, ethically compromising and failing clients

This report identifies that the private wealth sector is politically biased, ethically compromising, and failing clients with tax positive views. The report calls for significant changes to industry practice to better serve clients and ensure a more equitable society.

What is tax fairness and what does it mean for investors?

This report is a discussion paper on tax fairness and its impact on institutional investors. Six principles guide the initiatives to bring transparency and systematic approach in dealing with tax issues in the investment industry. It also outlines past legal and regulatory efforts and recommendations for future stakeholder engagement to improve tax arrangements.

Financing SDGs in emerging markets: The role of green, social, sustainability and sustainability-linked (GSSS) bonds

The report highlights the potential of green, social sustainability and sustainability-linked bonds in funding developing countries' progress towards the SDGs, offering recommendations for increased involvement from issuers, investors, policy-makers, and development finance institutions (DFIs).

Stocktake of financial authorities’ experience in including physical and transition climate risks as part of their financial stability monitoring

This report examines the extent to which financial authorities consider climate-related risks in their financial stability monitoring and contains information on the channels that the authorities use to manage the risks and the quantification of climate-related risks to financial stability.

Survival of the richest: How we must tax the super-rich now to fight inequality

11 January 2023
This briefing paper highlights how taxing the super-rich is crucial in fighting inequality and addressing the multiple crises we are currently facing. The report provides practical solutions to raise taxes, while showcasing how decreasing economic inequality leads to decreasing gender, race, and colonial inequality.

Report of COMEST on robotics ethics

COMEST has released a report on robotics ethics which covers the history, development, and social impact of robots. It also offers recommendations for the ethical use of robotics.
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