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New Report From ISS ESG: The Taxes Paradigm Shift – From Burden to Impact

Below is an excerpt from ISS ESG’s recently released paper “The Taxes Paradigm Shift – From Burden to Impact”. The full paper is available for download from the Institutional Shareholder Services (ISS) online library.


  • Funding the Covid-19 recovery has led to a revived global debate about tax policy and rates, with 130 countries agreeing on a global minimum tax rate.
  • Corporate tax avoidance is a major ESG issue, but disclosure on responsible tax practices is noticeable by its absence.
  • Responsible investors are increasingly taking into account the implications of fair taxation for social issues such as global inequality, particularly given an increased focus on outcomes-based investing and stakeholder capitalism.

Source: ISS ESG, 2021

Explore ISS ESG solutions mentioned in this report:

By Hendrik Leue, ISS ESG, Head of Bespoke Research & Advisory Solutions.