Making visible the invisible: intangibles, ESG and tax

Eelco van der Enden and Bronte Klein

Chapter 18 in Handbook on Intangibles, 2026, pp 312-326 from Edward Elgar Publishing

Abstract: Where sustainability was once a mere ‘activistic’ topic, it has developed over the last 25 years into a key strategic issue for business, investors and other stakeholders. Along with that has also come the ‘professionalization’ and ‘standardization’ of reporting on key sustainability issues. One topic relatively untouched so far is how to deal with assets that are not ‘physical in nature’, so-called ‘intangibles’ in relation to Environmental, Social and Governance (ESG). By nature many sustainability issues are not tangible and in combination with their potential to influence the value creation of the organization, they carry a relation to the definition of intangibles. Think for example on biodiversity, workplace safety, good governance: these are all ESG-related topics that have non-physical presence but are of increasing importance to the (e)valuation of businesses by investors and other stakeholders. In the context of financial reporting, the body of work on intangible reporting is more developed. However, with the growth in importance in sustainability topics in corporate reporting, this offers opportunities to provide clarity on reporting data on ESG-related intangibles. In this contribution, the authors want to shed light on the relation between ESG and intangibles, and in particular by taking a closer look at the topic of taxation as a prime example to make the invisible visible. This is an important area of research to be explored further, where so far surprisingly little academic research has been done.

Keywords: Intangibles; ESG; Sustainability reporting; Non-physical assets; Value creation; Taxation; Corporate disclosure (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035306367
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