ESG Reporting and Tax: Leveraging Technology for Data Collection and Management

Author: Robert Risse
Publisher: Kluwer Law International
ISBN: 9789403542294
Published In: March 2026
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

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.

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