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ESG Reporting and Tax: Leveraging Technology for Data Collection and Management (eBook)


ISBN13: 9789403542393
Published: March 2026
Publisher: Kluwer Law International
Country of Publication: Netherlands
Format: eBook (ePub)
Price: £176.00
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ESG Reporting and Tax is a volume derived from a September 2025 symposium organized by the Tax Law Technology Center at the Institute for Austrian and International Tax Law, WU Vienna. As regulatory obligations in taxation intensify, it is imperative for stakeholders to understand how technology is leveraged to meet the increasing significance of Environmental, Social, and Governance (ESG) compliance.

What’s in this book:

Leading experts from academia, practice, and industry explore four main themes, each reflecting a key dimension of the debates that emerged during the symposium:

  • the intersection of ESG and taxation, with a proposal for the meaningful placement of tax issues within the ESG framework
  • the role of technology as an enabler for tax and ESG reporting, and the question of how ‘integrated reporting’ should be structured
  • analysis of EU developments and regulatory initiatives in the tax–ESG interface, and
  • tax audits, examining how the intersection of ESG and technology is reshaping audit practices and regulatory oversight

How this will help you:

With its in-depth exploration of the implications of ESG reporting for tax reporting compliance, this book opens the way to a clear consensus on the role of tax within the ESG framework. It will be welcomed by a broad audience, including academics, policymakers, members of the business community, advisory firms, international organizations, and government officials specializing in tax and related legal matters, as well as senior executives with an interest in ESG and tax technology. In addition, it will prove of great value to tax practitioners in meeting new and evolving regulatory demands.

Subjects:
Taxation, eBooks
Contents:
List of Figures
List of Tables
Preface

PART I: Taxation Within Environmental, Social, and Governance (ESG) Frameworks
CHAPTER 1. Rethinking Tax and ESG Reporting: Current and Future Implications for Disclosure, Governance and Policy
Rodney J. Brown & Kerrie Sadiq
CHAPTER 2. Sustainability Tax Reporting and Corporate Liability
Vasiliki Koukoulioti

PART II: The Role of Technology in Tax and ESG Compliance
CHAPTER 3. Tax, ESG, and Technology: From Compliance to Transformation
Kasem Zotkaj
CHAPTER 4. ESG and Tax Integration as the Carrot, Avoid Looking at It as a Stick Steef
Huibregtse & Gerardo Gutierrez
CHAPTER 5. The Role of Technological Tools in ESG Data Collection and Analysis: Between Sustainability Reporting and Business Growth
Argyro Myzithra

PART III: ESG and Tax Policy in the European Union
CHAPTER 6. Sustainability, Competitiveness, and Taxation in the European Union: Integrating Sustainability and Tax Policy for a Resilient European Future
Keetie Jakma
CHAPTER 7. Beyond Compliance: Redesigning Tax Governance for Sustainable Value Creation
Anna Miotto

PART IV: ESG Reporting and Tax Audits
CHAPTER 8. The Interplay Between ESG Reporting and Tax Audits in the Era of Digital Transition
Tommaso Calculli
CHAPTER 9. The Principle of Proportionality and ESG Reporting: The Imperative Intersection of Proportionality and Digital Technology in Hellenic Tax Audits, Fostering Tax Transparency as a Facet of ESG Compliance
Konstantinos G. Parcharidis

Index