Disclosures on tax and payments to government

The GSSB has initiated a project to develop new disclosures related to tax and payments to governments, which will be considered for incorporation into the GRI Standards.

The aim of this work is to help promote greater transparency on a reporting organization’s approach to taxes. This includes information on such potential elements as tax strategy, governance, taxes paid, and payments to governments. Wherever possible, it will consider and seek to align with existing frameworks and methodologies for reporting on these topics.

The GSSB has appointed a dedicated Technical Committee to develop and recommend draft disclosures related to tax and payments to government. The outcomes of this project could include updates to existing universal Standards such as GRI 102: General Disclosures, the inclusion of new disclosures in existing topic-specific Standards, or potentially a new dedicated GRI Standard. The project will follow the GSSB Due Process Protocol, the implementation of which will be overseen by the Due Process Oversight Committee

Further information about the work can be found in the project proposal. Please keep your eye on this page, or sign up below, to stay informed about project updates. Further questions can be emailed to tax@globalreporting.org.

Technical Committee

The following Technical Committee members have been appointed to consolidate recommendations for establishing and integrating disclosures on tax and payments to government into the GRI Standards. Read more about them in their member bios.

TC Members:

Daniel Bertossa, Public Services International, France

Alex Cobham, Tax Justice Network, UK

Andy Cale, Vodafone Group Plc, UK

Eelco van der Enden, Tax Policy Group, Accountancy Europe and PwC, Netherlands

Ross Lyons, Rio Tinto, Australia - resigned from Technical Committee

Richard Murphy, City University, London, and Tax Research UK, UK

Vaishnavi Ravishankar, UN PRI, UK

Rob Wilson, MFS Investment Management, USA

GSSB Sponsor:

Kenton D. Swift, University of Montana, USA


Please sign up here to receive updates about this and other GRI Standards projects (make sure to tick the ‘Standards’ option).

If you are interested only in tax-related GRI Standards updates, please send an email to tax@globalreporting.org indicating you would like to stay informed about the development of this project.

Project timeline

This timeline is subject to change. For more information about the development process and project schedule, see the Terms of Reference

Phase 1: Project commencement (October 2017)
Phase 2: Appointment of Technical Committee (January 2018)
Phase 3: Development of Draft GRI Standard (January - September 2018)
Phase 4: Public exposure (expected Q4 2018)
Phase 5: Consideration of respondents' comments on the Exposure Draft (expected Q1 2019)
Next Steps: TBC