Tax: A cornerstone of the ESG equation

ESG (environmental, social and governance) is an umbrella term used to express a company's collective commitment to environmental and social factors. To date, tax has largely been absent from the ESG conversation, yet it is a component that spans each of the three pillars. Not only is tax becoming an indicator of a company's societal commitments, it is also being used as a mechanism to facilitate the transition to a net zero world. In the first of our series of insights on the interaction between tax and ESG, we explore some of the key tax touchpoints across the ESG landscape.