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

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.