Tax Reporting and Sustainable Development Goals: Why Less Is More

Journal
Tax Notes International
Type
journal article
Date Issued
2025-03-10
Author(s)
;
Abstract
Peter Hongler is a professor of tax law and Thomas Berndt is a professor of accounting at the University of St. Gallen.

In this article, Hongler and Berndt analyze whether including tax in the ESG debate has helped achieve the sustainable development goals and demonstrate how current approaches could be amended to be more effective.
Language
English
Refereed
no
Volume
117
Start page
1541
End page
1553
Pages
13
URL
File(s)
Thumbnail Image

open.access

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Tax Reporting and Sustainable Development Goals.pdf

Size

445.49 KB

Format

Adobe PDF

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