Table of Contents

1: Overview of the corporate social responsibility (CSR) and tax landscape 2. Defining Tax Transparency 3. Drivers and theories behind tax transparency 4. Current status of tax transparency in CSR reporting 5. Future of tax transparency

About the Author

Alexandra Middleton is an assistant professor with a PhD in financial accounting from the University of Oulu, Finland. Her research interests include tax transparency, CSR and sustainable business development in the Arctic.

Jenni Muttonen is an assurance professional working in financial and sustainability audits. She holds a master of science in economics and business administration from the University of Oulu, Finland, and a master of arts in international relations from the University of St Andrews, UK.