VBDO：2025年税务透明度基准：51家荷兰与65家欧盟上市公司对比研究报告（英文版）（68页）.pdf

1、TRANSPARENCYBENCHMARK 2025A comparative study of 51 Dutch and 65 EU stock-listed companies3TAX TRANSPARENCY BENCHMARK 2025 A comparative study of 51 Dutch and 65 EU stock-listed companiesTax Transparency Benchmark 2025A comparative study of 51 Dutch and 65 EU stock-listed companies Lead:Freek van Ti

2、l(VBDO)and Keetie Jakma(PwC NL)Input and support:Anglique Laskewitz and Sara Heinsbroek(VBDO)Job Lutjens,Matthijs Schut,Calvin Gu,and Laura van der Hoeven(PwC NL)For more information:Please contact:Dutch Association of Investors for Sustainable Development(VBDO),Utrecht,the Netherlands November 2025

3、This report has been made possible thanks toThis VBDO publication is protected by copyright laws.No part of this publication may be reproduced,distributed,or transmitted in any form or by any means,including copying and/or publishing(parts of)this publication,without the prior written permission of

4、VBDO.If you would like to ask VBDO for such permission,please email:infovbdo.nl.In this document,“PwC”refers to PricewaterhouseCoopers Belastingadviseurs N.V.(PwC Netherlands),which is a Dutch member firm of PricewaterhouseCoopers International Limited,each member firm of which is a separate legal e

5、ntity.4ContentsPreface 6Executive Summary 121.Clarity counts:Responsible investment practices in a changing tax world 202.When AI Redefines Value Creation:What Responsible Enterprises Must Rethink About Tax Transparency 243.Methodology 284.Results 325.Recommendations 526.Jury report 2025 56Appendix2

6、025 Tax Transparency Benchmark criteria and scoring 62TAX TRANSPARENCY BENCHMARK 2025 A comparative study of 51 Dutch and 65 EU stock-listed companies5TAX TRANSPARENCY BENCHMARK 2025 A comparative study of 51 Dutch and 65 EU stock-listed companies6TAX TRANSPARENCY BENCHMARK 2025 A comparative study