Dimensions of the GRI standard
| Dimension 1: GRI 207-1 |
| 1.1. Reports summary of tax strategy |
| 1.2. Fully reports the tax strategy |
| 1.3. Reports commitment in tax compliance |
| 1.4.1. Reports economic and social impact of the tax strategy |
| 1.4.2. Tax approach is consistent with sustainable development commitments |
| Dimension 2: GRI 207-2 |
| 2.1.1. Identifies the executive responsible for tax strategy |
| 2.1.2.1. Develop trainings |
| 2.1.2.2. Report incentives to executives |
| 2.1.2.3. Plan succession of tax executives |
| 2.1.2.4. Participate in tax transparency initiatives with stakeholders |
| 2.1.3.1. Report tax risks |
| 2.1.3.2. Reports supervision of tax risks |
| 2.1.4. Reports supervision of tax executives |
| 2.2. Reports the mechanisms for reporting illegal behavior |
| 2.3. Reports audit processes in tax matters |
| Dimension 3: GRI 207-3 |
| 3.1.1. Reports commitments with tax authorities |
| 3.1.2. Reports focus on the defense of tax policies |
| 3.1.3. Reports processes to collect stakeholder opinions |
| Dimension 4: GRI 207-4 |
| 4.1. Reports all resident jurisdictions for tax purposes |
| 4.2. Reports tax information for each jurisdiction |
| 4.2.1. Names of the resident entities |
| 4.2.2. Primary activities of the organization |
| 4.2.3. Number of employees, and the basis of calculation of this number |
| 4.2.4. Revenues from third-party sales |
| 4.2.5. Revenues from intra-group transactions with other tax jurisdictions |
| 4.2.6. Profit/loss before tax |
| 4.2.7. Tangible assets other than cash and cash equivalents |
| 4.2.8. Corporate income tax paid on a cash basis |
| 4.2.9. Corporate income tax accrued on profit/loss |
| 4.2.10. Reasons for the difference between corporate income tax accrued on profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax |
| 4.3. Reports period of the information delivered |
| 1.1. Reports summary of tax strategy |
| 1.2. Fully reports the tax strategy |
| 1.3. Reports commitment in tax compliance |
| 1.4.1. Reports economic and social impact of the tax strategy |
| 1.4.2. Tax approach is consistent with sustainable development commitments |
| 2.1.1. Identifies the executive responsible for tax strategy |
| 2.1.2.1. Develop trainings |
| 2.1.2.2. Report incentives to executives |
| 2.1.2.3. Plan succession of tax executives |
| 2.1.2.4. Participate in tax transparency initiatives with stakeholders |
| 2.1.3.1. Report tax risks |
| 2.1.3.2. Reports supervision of tax risks |
| 2.1.4. Reports supervision of tax executives |
| 2.2. Reports the mechanisms for reporting illegal behavior |
| 2.3. Reports audit processes in tax matters |
| 3.1.1. Reports commitments with tax authorities |
| 3.1.2. Reports focus on the defense of tax policies |
| 3.1.3. Reports processes to collect stakeholder opinions |
| 4.1. Reports all resident jurisdictions for tax purposes |
| 4.2. Reports tax information for each jurisdiction |
| 4.2.1. Names of the resident entities |
| 4.2.2. Primary activities of the organization |
| 4.2.3. Number of employees, and the basis of calculation of this number |
| 4.2.4. Revenues from third-party sales |
| 4.2.5. Revenues from intra-group transactions with other tax jurisdictions |
| 4.2.6. Profit/loss before tax |
| 4.2.7. Tangible assets other than cash and cash equivalents |
| 4.2.8. Corporate income tax paid on a cash basis |
| 4.2.9. Corporate income tax accrued on profit/loss |
| 4.2.10. Reasons for the difference between corporate income tax accrued on profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax |
| 4.3. Reports period of the information delivered |
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