Background papers for the 36th annual ISAR meeting
Oct 28, 2019
The thirty-sixth session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) will be held in Geneva on October 30 - November 1, 2019. One of the main agenda items discussed during the session will be the practical implementation of core indicators for entity reporting and the contribution towards the attainment of the Sustainability Development Goals.
For this agenda item, background notes have been prepared by the UNCTAD secretariat to facilitate deliberations. The paper can be downloaded from the UNCTAD website:
Since the thirty-fifth session of ISAR, UNCTAD has completed and published the Guidance on Core Indicators for Entity Reporting on Contribution towards Implementation of the Sustainable Development Goals.
The core indicators contained in the current version of the Guidance are follows:
Economic area |
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Institutional area |
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Social area |
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Environmental area |
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A review of the case studies provided evidence that environmental and social indicators were more difficult to report on than economic and institutional indicators.
General information on the session including a provisional agenda for the meeting is available here.
Further publication of interest in the context of the meeting are available on the UNCTAD website: