A growing number of investors and corporates aim at coupling financial returns in developing countries with positive social, economic and environmental impacts. However, the way they measure those impacts can be at odds with actual managing practices, and important aspects such as transparency,...

This report responds to the February 2016 request from the G20. The report has been prepared in the framework of the Platform for Collaboration on Tax (the "PCT"), under the responsibility of the Secretariats and Staff of the four mandated organizations. The report reflects a broad consensus...