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Let's pave the way for a sustainable and tax-efficient future for your business

If you've landed on this page, chances are you are considering embedding sustainability into your business practices (tax-) efficiently. By adopting taxation into your sustainable strategy, it opens doors to investment opportunities in sustainable ventures such as renewable energy projects and sustainable development. Instead of navigating the ever-evolving complexities in-house, we offer our experience and expertise in a cost-efficient manner.

Impact on your organisation

New legislation, codes of conduct, and anti-avoidance initiatives demand a recalibration of tax strategies. Governments worldwide are incorporating tax measures to incentivize ethical practices, fair compensation, and societal contributions. The importance of identifying and managing these opportunities and risks is evident. Companies are facing challenges such as:

Sustainability policy evaluation: Assessing your company's contributions to energy-saving measures, environmental sustainability, and innovation. Our team offers a quick scan and health check of your sustainability strategy to pinpoint challenges and opportunities.
Material topics analysis: Gauging the impact of renewable energy use, CO2 emissions, eco-friendly investments, and reducing reliance on fossil fuels. We provide expert guidance to understand the material aspects relevant to your business.
Transparency reporting: Prepare for increased transparency demands in reporting and communication, ensuring compliance with constantly evolving (global) standards.
Designing a sustainable tax strategy: Implement, monitor, and evaluate sustainable (tax) strategies and policies tailored to your unique business needs.
Compliance in an evolving landscape: Staying compliant with the ever-evolving tax and sustainability landscape, incorporating an ethical viewpoint from the community. Our team provides guidance in reporting, describing, applying, and filing to ensure adherence to ethical standards and community expectations.

How we can help you

Our Sustainable Tax team recognizes that aligning with sustainability objectives may disrupt your accustomed business operations. However, we are adept at assisting businesses in integrating ESG (Environmental, Social, and Governance) principles with “green” tax compliance, strategy, and opportunities. Our goal is to not only helping you comply with evolving regulations such as the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS) but also to ensure your business makes a meaningful impact in the realm of corporate social responsibility.

Our one-stop-shop approach addresses diverse challenges, from navigating intricate reporting requirements to managing implications of the Carbon Border Adjustment Mechanism (CBAM) and ensuring compliance with the EU's Deforestation Regulation (EUDR). Beyond compliance, we excel in optimizing tax benefits through strategic investments in sustainable assets and initiatives.

We understand that embracing sustainable development goals can be a shift from your traditional business practices. Let us guide you through this journey, crafting a tax strategy that not only complies with regulations but also seamlessly aligns with your commitment to sustainability.

Together, let's pave the way for a sustainable and tax-efficient future for your business.

Navigating between obligations and opportunities

As part of a company’s corporate social responsibility, ESG standardization is introduced through regulation for benchmarking, recognizing both incentives ("carrots") and taxation, penalties, and reporting requirements ("sticks"). Incentives include tax benefits and positive recognition for transparent ESG reporting. Yet, you should not solely rely on avoiding penalties for non-compliance as well as taxation and reputational consequences for poor ESG practices.

As ESG disclosures become standardized, they facilitate more rigorous comparisons of corporate performance across diverse criteria. This enables stakeholders to draw insights not only on financial performance but also on a company's purpose and social responsibility. Additionally, ESG reporting provides companies with insights into their standing relative to peers and competitors, aiding in strategic positioning and benchmarking efforts.

Challenges also arise in meeting your stakeholder expectations amidst the evolving regulatory landscape. Beyond compliance, embedding ESG into your culture enhances efficiency, attracts business, and secures lasting benefits. In a competitive labor market, an ESG-focused culture boosts your productivity and talent retention. Go beyond regulations to build a better, resilient future. Conduct culture assessments for sustainable benefits, balancing both regulatory "carrots" and "sticks," including taxation and reporting requirements.

Our services: helping you unlock opportunities and mitigate risks

Beyond traditional sustainability and tax services, we provide expertise in emerging areas that shape the sustainable tax landscape:

CSRD (Corporate Sustainability Reporting Directive) tax reporting

One of the goals of the Green Deal is to channel more capital towards sustainability. It is therefore essential to have transparency and clear, comparable information about what is and what isn’t sustainable. Various policy instruments have been set up for this, such as the most common reporting standard: the Corporate Sustainability Reporting Directive (CSRD), and its implicit yet vital connection with taxation. While the term 'tax' may not be overtly stated, the CSRD significantly influences strategic aspects of material sustainability issues.

Taxation emerges as a multifaceted instrument intertwined with sustainability goals, ranging from influencing behavior through ESG taxes to its pivotal role in the EU Taxonomy. Amid the challenges lie tremendous opportunities: companies reporting under the CSRD must also adhere to the EU Taxonomy, providing a chance to showcase green activities transparently. Explore our collaborative efforts with our sustainability practice from Impact House, empowering businesses to navigate these challenges strategically, transforming them into opportunities for sustainable growth and transparency in the ever-evolving regulatory landscape.

CSDDD: Uitstel, maar géén afstel ketenverantwoordelijkheid

CBAM (Carbon Border Adjustment Mechanism)

CBAM, introduced to prevent 'carbon leakage,' poses complexities in the importation of specific goods into the EU. The current scope includes iron, steel, cement, fertilizers, aluminum, electricity, and hydrogen, with potential extensions to chemicals and polymers by 2026. In the ongoing transitional period since October 1, 2023, entrepreneurs must grapple with quarterly reporting requirements, considering alternative options for obtaining emissions data.

The full CBAM scope comes into effect on January 1, 2026, necessitating strategic planning for compliance, certification, authorization, and reporting processes. Amidst this landscape, explore how we can assist you to assess impacts, gather necessary data, and align with regulatory timelines for a seamless transition into CBAM.

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EU’s deforestation regulation (EUDR)

The EUDR prohibits the placing of illegally harvested forests and products derived from illegally harvested forests on the EU market. This initially related to staples like cattle, palm oil, soy, cocoa, coffee, and wood. The EUDR's reach has extended to include rubber, charcoal, printed paper products, and specific palm oil derivatives.

Ensuring compliance demands meticulous due diligence for legal and deforestation-free production. Our Sustainable Tax team specializes in supporting you within these trades, offering insights and assistance during the regulatory transition and beyond. Explore how our services can guide you through the complexities of the EUDR, turning challenges into opportunities for sustainable growth.

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Investment Facilities

Countries worldwide provide lucrative tax incentives for investments in environmentally friendly assets, energy-saving initiatives, and sustainable energy projects. However, navigating this landscape presents challenges due to the fragmented legislation globally. Our services not only guide you through these inconsistencies and empower you to capitalize on the abundant incentives available globally.

By strategically leveraging these investment facilities, you not only pave the way for achieving ESG goals but also contribute to the global reallocation of capital towards more sustainable and impactful outcomes. Explore how our services help you navigate the complexities and seize opportunities for sustainable financial growth.

Connecting ESG with Compliance to shape the future

At Grant Thornton, we understand that corporate social responsibility and ESG (Environmental, Social, and Governance) considerations go beyond compliance - they shape the future of responsible business practices. Our one-stop-shop approach connects ESG and sustainability with compliance, ensuring your business is well-positioned to create a positive impact. Whether you seek assistance with the 'carrots' of sustainability benefits or the 'sticks' of compliance obligations, our integrated services empower your business for a sustainable future. Please contact us for more information.

Frequently asked questions and answers

What is Sustainable Tax and why is it important?

Sustainable Tax goes beyond ESG (Environmental, Social, and Governance) factors. It encompasses a broader approach to sustainability, integrating both Corporate Social Responsibility (CSR) and other relevant topics. This means companies develop tax strategies that are financially beneficial and contribute to environmental protection, social justice, and transparent governance.

The importance of sustainable tax lies in promoting responsible business practices that contribute to a better world, while potentially leading to tax benefits, increased investor trust, and an improved reputation.

How can companies comply with the CSRD and how do I integrate tax aspects?

Although the CSRD (Corporate Sustainability Reporting Directive) and ESRS do not explicitly mention 'tax', it is a crucial part of the risk management framework. For companies required to prepare CSRD reports, tax is a material item. Companies can comply with the CSRD by:

Developing a comprehensive sustainability strategy that includes tax implications.
Regularly reporting on ESG performance and how it relates to their tax strategy.
Providing transparency about the impact of their tax policy on environmental and social factors.
Identifying and involving relevant stakeholders in their reporting processes.
Establishing a strong governance framework (also known as the Tax Control Framework) that considers tax management as an essential component. This approach helps companies not only with compliance but also strengthens their reputation and trust with investors and other stakeholders.

What are the benefits of transparency in sustainability reporting for companies?

Transparency in sustainability reporting offers numerous benefits for companies, including:

Increased trust from investors and consumers: Transparent reporting on sustainability, including tax aspects, enhances a company’s credibility.
Improved brand reputation and competitive advantage: Companies that are open about their ESG performance and tax strategy are often seen as more reliable and ethical.
Better regulatory compliance: Transparency aids in compliance with regulations such as the CSRD (Corporate Sustainability Reporting Directive), Pillar II (part of the OECD's BEPS 2.0), and CbCr (Country-by-Country Reporting).
Insight into risks and opportunities: Clear reporting on tax and sustainability helps companies identify risks and seize opportunities in sustainability and tax optimization.
Access to sustainable investment facilities: Transparency can improve access to investment facilities focused on sustainable projects and companies. These benefits contribute to more robust risk management and can lead to improved financial performance and a stronger long-term outlook.

How do I file a CBAM declaration?

During the transition phase (until 2026), the importer must submit the CBAM report. If the importer is a non-EU entity, the indirect customs representative is the designated party to file the CBAM report on behalf of the foreign entity. Starting in 2026, this obligation will fall on an “authorized declarant”: they must register with the authorities and meet various conditions. You submit the declaration via the EU portal: access requires e-recognition.

Does CBAM only apply to raw materials?

No, it also applies to semi-finished and finished goods, such as screws, bolts, and nuts. It is important to check if the goods you import are on the list of products covered by CBAM. You should check if the product code of your goods is on that list.

I am a small business owner and purchase coffee from a wholesaler. Will I also be affected by the EUDR?

If the products you sell fall under the EUDR, you will also have obligations under the EUDR. Coffee is one of the products covered by the EUDR. You mentioned being a small business owner: for small businesses, the obligations start from June 29, 2025. You will need to request information from your supplier indicating the due diligence number under which the goods were imported into Europe, and you will need to keep the delivery records for the EUDR for five years.

Large businesses have stricter obligations. We can inform you about these obligations. If you do not receive this information, you cannot assume that the goods were not produced through deforestation, and you risk sanctions if you purchase and sell these goods. Customs (upon import) and the Dutch Emissions Authority will.

Sustainable Tax

Let's pave the way for a sustainable and tax-efficient future for your business

Impact on your organisation

How we can help you

Together, let's pave the way for a sustainable and tax-efficient future for your business.

Navigating between obligations and opportunities

Our services: helping you unlock opportunities and mitigate risks

CSRD (Corporate Sustainability Reporting Directive) tax reporting

CBAM (Carbon Border Adjustment Mechanism)

EU’s deforestation regulation (EUDR)

Investment Facilities

Connecting ESG with Compliance to shape the future

Frequently asked questions and answers

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Sustainable Tax

Let's pave the way for a sustainable and tax-efficient future for your business

Impact on your organisation

How we can help you

Together, let's pave the way for a sustainable and tax-efficient future for your business.

Our experts

Navigating between obligations and opportunities

Our services: helping you unlock opportunities and mitigate risks

CSRD (Corporate Sustainability Reporting Directive) tax reporting

CBAM (Carbon Border Adjustment Mechanism)

EU’s deforestation regulation (EUDR)

Investment Facilities

Connecting ESG with Compliance to shape the future

Frequently asked questions and answers

Related insights