Change your perspective.

Leading well means looking at everything through an ethical lens.

Reconsider tax as a source of value, not just a cost.

Let's talk →
Scroll

Where governance and sustainability meet tax

01 — Context

Good governance is about outcomes, not intentions.

It requires ethical leadership to set the direction and effective leadership to deliver on it without compromising ethical standards.

The board — custodian of a responsible approach to tax

What that looks like in practice: ethical, effective leadership over how an organisation manages tax, within its economic, social and environmental context. It shows up in four outcomes — an ethical culture around tax decisions, tax that contributes to genuine value creation, prudent control that honours the spirit of tax law and not just its letter, and legitimacy earned through how transparently tax is handled.

Good tax governance is outcomes-based. It's judged by its consequences — not by simply implementing recommended practices.

Part of a bigger value system

Organisations don't operate apart from society and the environment — they're part of those systems. That comes with an expectation: create value not just for shareholders, but for a wider group of stakeholders — meeting today's needs without compromising tomorrow's, balancing what's economic, social and environmental. For business, that means operating in a way that protects resources, supports communities, and builds resilience that lasts.

Meaningful contribution to society — tax is often a company's single largest contribution to the communities it operates in, funding roads, hospitals, schools, more tangible and more material than many other impacts.

The less visible sustainability driver

When you think about sustainability, what usually comes to mind is green energy, recycling, or net-zero targets. These are the visible, top-of-mind areas. Less visible — but just as much a driver of the outcomes communities actually experience — is tax.

The challenge for business is to place tax inside its purpose, its values and its sustainable business strategy — not off to one side. How you balance tax obligations with business activity, and with ethical, societal and sustainable-development expectations, defines your approach to tax.

Report not just what you pay. Report how what you pay creates sustainable outcomes.

Tax governance and transparency are already being measured

  • Investors score you on it — rating agencies build it into how they rate you.
  • Regulators require it — accounting standards and laws in many jurisdictions already require it.
  • Global frameworks exist — GRI, the WEF's Stakeholder Capitalism Metrics, and OECD Guidelines for Multinational Enterprises consider it a material consideration.
  • Locally, the bar is rising — King V and the JSE's own sustainability disclosure guidance treat it as a core element of responsible corporate citizenship.
  • Your peers — various benchmarking studies, both local and global, demonstrate what good looks like.
  • Your executives — an approach to tax that doesn't add value within the wider objectives of the business simply isn't sustainable.

What we do

02 — Services

Tax governance and transparency reporting

One connected discipline, not two separate services — how you govern your tax position and how you report on it. This holistic approach transforms tax from a compliance metric into a measurable commitment to people, planet, and shared prosperity.

We help you:

01

Tax governance framework

Real ethical judgement, not just regulatory minimums — strategy, policy, lines of defence, reporting lines, tax committee charter, risk management, controls and processes. Built within your existing governance environment and connected to your organisation's broader risk assurance structures.

02

Report transparently

Contextualising your tax position and total tax contribution to stakeholders through board communications and external corporate reports. We've advised on reports that ranked among the best in independent, public tax transparency benchmarking.

03

Training programmes

Challenging conventional thinking on responsible tax behaviour, helping professionals adapt within a constantly changing regulatory and societal landscape.

This isn't a tax-team job. We bring the board, investor relations, sustainability, internal audit, risk, finance and tax — together.

Questions they should ask

The numbers

  • Can you explain the gap between your Effective Tax Rate and your Cash Tax Rate? If you can't narrate that clearly, that's a governance issue.
  • Are you disclosing your tax footprint by jurisdiction — looking beyond corporate income tax (CIT) at your total economic contribution, which includes VAT, PAYE, customs, royalties, environmental levies and sector-specific taxes? That full picture matters far more than CIT alone.

The qualitative stuff

  • How often is tax risk going to your audit committee?
  • What's your controversy rate?
  • Are you aligned with frameworks like the GRI, the B Team's Responsible Tax Principles, or the SDGs? These aren't just badges — they reflect real commitments about how you conduct yourself.

Governance

  • Do you have any unwelcome tax surprises?
  • Do you know your tax risk appetite?
  • Do you have a public tax policy?
  • Is there board oversight?
  • Is your approach to tax formalised, and can you explain how — in your tax disclosure?

Reputational tracking

  • Are you monitoring media coverage of your tax positions?
  • Are you tracking civil society scrutiny — a real-world signal of whether your responsible tax behaviour is actually landing externally?

See where your organisation really stands.

Talk to us →

About us

03 — Approach

InFidi was founded in 2019 by Ine-Lize Terblanche — a certified sustainability professional, passionate about supporting companies to establish trust through governance and transparency.

At InFidi we don't just know how to advise — we know how to implement. We know who the stakeholders are, and which teams get pulled in when tax governance changes.

How we work

  • PracticalSolutions shaped around your actual context and capabilities, not generic best practice.
  • ContextualWe don't look at tax in isolation — we look at it as part of the entire value chain.
  • Close & collaborativeWe work alongside you, in the realities and challenges, finding the way through together.
  • ProgressiveStaying ahead of what's next, adapting, improving.
  • HumanThe relationship matters as much as the recommendation, because getting this right is an iterative process, not a one-off answer.
There's no one-size-fits-all approach here, and no boilerplate language. We know what drives best practice — and we understand scale.

25 years working with large corporates. In-house and advisory. Every industry. Local and multinational, listed and unlisted.