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MetricEconomic value, tax and public finance

Public country-by-country tax disclosure profile

Measurement answer

What this metric measures

A lawfully public company tax-disclosure table that preserves the reporting regime, source-native columns, jurisdiction aggregation, currency accuracy, consolidation boundary, reporting period and publication state.

Specification

Metric specification

Result format
Multi-field profile
Unit
Multiple field-level units — see each source-native table column
Reporting basis
Financial reporting period plus public publication event
Aggregation
Do not synthesize tables across disclosure regimes or add individual jurisdictions to overlapping aggregated-other rows; preserve source-native definitions.
Pillar
Governance
Topic
Economic value, tax and public finance
Controlled domain
Tax and economic value
Entity type
Metric

Reporting boundary

Only lawfully public company disclosures are admitted. Each profile retains the regime, source URL, public-access state, publication version, source-native fields, jurisdiction aggregation and omission state.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    EU laws and regulatory guidance

    Source evidence
    Publisher
    European Commission
    Edition
    In-force implementing regulation applying to financial years beginning on or after 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Common public template, jurisdiction rows, scale and accuracy PDF pp6-8; taxonomy elements pp15-18
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    Source evidence
    Publisher
    Global Reporting Initiative
    Edition
    2019 edition
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Disclosure 207-4 and compilation requirements PDF pp12-13; jurisdiction and tax guidance pp13-15
    Open official framework source

Value structure

Dimensions and units

Unit
Multiple field-level units — see each source-native table column
Reporting basis
Financial reporting period plus public publication event

Unit meaning: Monetary fields use signed decimals with ISO currency, scale and accuracy; employee fields use employees with a declared headcount or full-time-equivalent basis; narrative fields remain typed text.

Table fields and units

  • reporting organization and ultimate-parent scope
  • consolidation or source aggregation basis
  • disclosure regime and version
  • financial period and publication date
  • source URL, access date and public-access state
  • Reported value
  • Multiple field-level units — see each source-native table column
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Reporting organization and ultimate-parent scope.
  • Consolidation or source aggregation basis.
  • Disclosure regime and version.
  • Financial period and publication date.
  • Source URL, access date and public-access state.
  • Jurisdiction name, code and aggregation state.
  • Omission, withheld or later-release state.
  • Source-native column identifier.
  • Employee basis.
  • ISO currency, scale and accuracy.
  • Sign convention.
  • Restatement and assurance state.
  • Source notes.

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    GRI 207: Tax 2019

    Publisher
    Global Reporting Initiative
    Edition
    2019 edition
    Locator
    Disclosure 207-4 and compilation requirements PDF pp12-13; jurisdiction and tax guidance pp13-15

    Supports: Supports the measurement definition, boundary, and source-reported fields for Public country-by-country tax disclosure profile.

    Open official source
  • Measurement evidenceChecked 15 August 2026

    Commission Implementing Regulation (EU) 2024/2952

    Publisher
    European Commission
    Edition
    In-force implementing regulation applying to financial years beginning on or after 1 January 2025
    Locator
    Common public template, jurisdiction rows, scale and accuracy PDF pp6-8; taxonomy elements pp15-18

    Supports: Supports the measurement definition, boundary, and source-reported fields for Public country-by-country tax disclosure profile.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: GRI 207: Tax 2019 — 2019 edition; Commission Implementing Regulation (EU) 2024/2952 — In-force implementing regulation applying to financial years beginning on or after 1 January 2025. Retain the exact source edition on every observation; later editions require a separate method profile.

  • Reporting organization and ultimate-parent scope.
  • Consolidation or source aggregation basis.
  • Disclosure regime and version.
  • Financial period and publication date.
  • Source URL, access date and public-access state.
  • Jurisdiction name, code and aggregation state.
  • Omission, withheld or later-release state.
  • Source-native column identifier.
  • Retain the exact measurement-source edition with every observation.
  • Monetary fields use signed decimals with ISO currency, scale and accuracy; employee fields use employees with a declared headcount or full-time-equivalent basis; narrative fields remain typed text.

Record-specific limitations

  • Scope, thresholds, entity population, jurisdiction attribution, employee basis, revenue and tax definitions vary by regime.
  • Temporary omission can make a report incomplete.
  • Public data differs from tax-authority reporting and does not establish transfer-pricing compliance or tax risk.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.