the current state of sustainability reporting practices in WB countries and the challenges faced in aligning with ESRS. It … sustainability reporting practices in the region and foster alignment with international standards. …

In this paper, I investigate whether the use of three voluntary tax reporting practices—the use of a specific tax … of increased interest in tax transparency, this study shows that none of the three tax reporting practices should be … perceived as a firm’s committed approach to tax transparency per se. Moreover, while the three tax reporting practices are …