Background papers for the 34th annual ISAR meeting
Sep 26, 2017
In September 2017, the United Nations announced that the thirty-fourth session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) will be held in Geneva on November 1-3, 2017. The two main agenda items discussed during the session will be enhancing comparability of sustainability reporting and the role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making.
For both agenda items, background notes have been prepared by the UNCTAD secretariat to facilitate deliberations. The papers can be downloaded from the UNCTAD website:
- Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals
- The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making
General information on the session, including a provisional agenda for the meeting, is available on the United Nations website.