ESG And Sustainability Standards In Transfer Pricing

Sustainability standards have become a key element in the strategy of multinational companies, with growing attention given to areas such as information disclosure, sustainability, and risk management. These standards are no longer just additional or optional practices; they have become part of the core criteria that influence investor decisions, guide managerial policies, and define the companies’ ability to adapt to environmental and social challenges in global markets. This shift reflects the increasing awareness among companies that long-term financial success can only be achieved through a strong commitment to sustainability responsibilities.

Conversely, transfer pricing remains one of the key regulatory tools in the international tax system, used to allocate profits between related entities within the same economic group. As sustainability increasingly impacts companies’ strategies, the interaction between transfer pricing and sustainability standards has emerged, indicating a