ESG - An Introduction to Tax Issues

Course outline:

An overview of the main UK tax legislation and reporting requirements from an Environmental, Social and Governance perspective. 

ESG is an important topic for businesses of all size, not just the largest companies and accountancy firms must increasingly have an awareness of the ESG reporting, risks and opportunities. This topical course considers how tax plays a part in the ESG agenda both from the perspective of tax incentives and disincentives but also an increased focus on socially responsible tax planning and reporting.   

Specifically, the following will be covered: 

• Tax incentives and disincentives encouraging more environmentally friendly activities such as capital allowances, car leasing, plastic packaging tax, extended producer responsibility and energy saving materials. 

• The role of tax strategies in being socially responsible. 

• Tax transparency requirements – Country by Country Reporting, Mandatory Disclosure Rules etc.