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Pillar Two proposals: what you need to know

Global, OECD, United Kingdom - December 30 2021 The main component of Pillar Two is the GloBE rules. They aim to ensure that large MNE groups pay a minimum effective tax rate (ETR) of at least 15%…

Gregory Price, Bezhan Salehy, Rhiannon Kinghall Were

Is an EU carbon border tax on the horizon?

European Union, United Kingdom - May 13 2021 Not only are carbon border taxes an interesting policy proposal in theory (on which we recently reflected here), but something that some EU…

Riley Forson

ESG in the boardroom: the rise of the "CFSO"?

United Kingdom - May 11 2021 Given the popular view that a company’s ESG profile can have a material effect on its financial performance, you might expect that combining…

Finn Halton

Challenges and opportunities for ESG-linked pay in 2022

United Kingdom - April 14 2022 Last week Ras Berglund and I spoke at the ESOP Centre’s 2022 Share Schemes Symposium about the growing impact of ESG on executive remuneration. We…

ESG and remuneration - how do your practices measure up?

United Kingdom - April 29 2021 Environmental, social and governance (ESG) factors are increasingly present as a feature of good corporate governance and as a key issue of interest…

Rasmus Berglund, Robert Collard, Saba Palizi