Background papers for the 34th annual ISAR meeting
26 Sep 2017
The thirty-fourth 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 1-3 November 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 here.