ESG - An Introduction to Tax Issues

Course outline:

An overview of the main UK tax legislation and reporting requirements from an ESG perspective

ESG is an important topic for businesses of all size and accountancy firms must increasingly have an awareness of the ESG reporting, risks and opportunities. This topical course considers how tax plays a part in the ESG agenda both from the perspective of tax incentives and disincentives but also an increased focus on socially responsible tax planning and reporting. 

Specifically, the following will be covered:

·        Overview of the main ESG reporting frameworks and the implications this has for ESG.

·        Tax incentives and disincentives encouraging more environmentally friendly activities such as capital allowances, company car benefits, plastic packaging tax, extended producer responsibility, energy saving materials and the Carbon Border Adjustment Mechanism.

·        The role of tax strategies in being socially responsible and the impact of BEPS Pillar Two on global minimum tax.

·        Tax transparency requirements particularly focusing on Country by Country Reporting, Tax Strategy publication and Mandatory Disclosure rules.

·        An overview of some of the optional reporting tools and certifications that businesses might seek to use including Voluntary Sustainability Reporting, the Fair Tax Mark, the Global Reporting Initiative and reporting on Total Tax Contributions

The contents of courses predating 2026 may vary.