UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has been contributing towards global efforts aimed at promoting reliable and comparable financial and non-financial reporting by enterprises around the world. ISAR has published guidance materials on a number of topics with a view to facilitating practical implementation of globally recognized standards and codes by member States of the United Nations. The UNCTAD secretariat prepared case studies with a view to gaining further insights on the practical implementation of guidance materials and international standards and codes such as International Financial Reporting Standards, human capacity building in the area of accounting and reporting and related standards – such as International Education Standards (IESs), and also on good practices of monitoring, enforcement and compliance mechanisms on corporate reporting requirements.

Sustainable Development Goals:
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