A letter to be submitted to the securities and Exchange Commission this week shows that investors are trying to promote a shareholder resolution requiring Amazon to adopt new tax disclosure standards at this year’s annual general meeting.

“Aggressive tax practices will expose a business and its investors to stricter scrutiny from tax authorities and greater adjustment risks, making them more vulnerable when countries adjust their tax rules to protect their tax base from bad practices,” the investor wrote in the letter

Investors, including asset management companies nordea, Royal London and a number of large European and American pension funds, will require Amazon to issue transparency reports according to the tax standards of the Global Reporting Initiative (GRI).

Amazon has yet to comment.

The letter has been signed by more than 100 organizations, including the New York City Audit Office and the University pension plan, the UK’s largest private pension fund.

In December, the Greater Manchester pension fund and the Oblate International Pastoral investment trust also submitted a shareholder proposal urging Amazon to implement new GRI tax standards, including separate disclosure of financial, tax and employee information for each country.