GRI 207 as an Integrative Framework for Responsible Taxation and Sustainable Welfare: A Systematic Literature Review

Author : Tanja Gemunden

Abstract : Taxes have long dominated research, with investigations focusing on the relationship between tax avoidance and corporate social responsibility. The Global Reporting Initiative (GRI) introduced GRI 207 as the first comprehensive standard requiring explicit tax disclosures, thereby implicitly combating tax avoidance through sustainability reporting. Since it enforcement in 2021, academic work on the standard has remained nascent, conceptually fragmented, and characterized by inconsistent terminology. To examine the current state of research, we conducted a systematic literature review (SLR) of xx peer-reviewed articles. We investigated the need for a theoretically grounded and integrated framework that embeds responsible taxation within stakeholder, legitimacy, risk management, and public-value theory. From practical and regulatory perspectives, the findings show persistent challenges in implementing GRI 207. This is particularly relevant given that the standard is no longer necessarily integrated into European regulatory architecture. Furthermore, no corresponding European Sustainability Reporting Standard exists to ensure definitional consistency, comparability, and assurance. From a policy perspective, our research outlines an agenda for responsible taxation and sustainable welfare. Finally, this review shows how a groundedtheory informed SLR can promote disclosure requirements as conceptual scaffolds opening a methodological pathway for theory development.

Keywords : GRI 207, tax transparency, CSR, sustainability reporting, governance

Conference Name : International Conference on Tax Law Reform, Compliance, and Emerging Challenges (ICTLREC-26)

Conference Place : Luxembourg City, Luxembourg

Conference Date : 24th Apr 2026