ESG Value Creation from a Transfer Pricing Perspective
- Achieving environmental, social and governance (ESG) targets has become one of the most important challenges for multinational enterprises (MNEs). However, ESG initiatives have received rather little attention so far from a transfer pricing perspective. This article explores how ESG initiatives can alter the existing value creation within MNEs from a transfer pricing perspective.
| Author: | Stefan Greil, Christian Schwarz, Stefan Stein |
|---|---|
| Fachbereich/Einrichtung: | Hochschule Düsseldorf / Fachbereich - Wirtschaftswissenschaften |
| Document Type: | Article |
| Year of Completion: | 2023 |
| Language of Publication: | English |
| Publisher: | International Bureau of Fiscal Documentation |
| Parent Title (English): | International Transfer Pricing Journal |
| Volume: | 30 |
| Issue: | 2 |
| DOI: | https://doi.org/10.59403/csvtb1 |
| ISSN: | 2352-9172 |
| GND Keyword: | Environmental, Social and Governance; Multinationales Unternehmen; Wertschöpfung; Verrechnungspreis |
| Dewey Decimal Classification: | 3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft |
| Licence (German): | |
| Release Date: | 2025/01/21 |