Key issues for implementing the guidance on core indicators: overview of selected case studies

As requested by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) at its thirty-fifth session, the UNCTAD secretariat has conducted a series of case studies to test the application of the UNCTAD-ISAR Guidance on Core Indicators for Entity Reporting on Contribution towards Implementation of the Sustainable Development Goals (GCI) in terms of their relevance as common indicators, the underlying data availability and the methodology of consistent measurement. The case studies were conducted in different geographical areas, countries with varying levels of economic development, a broad range of industries and companies of different sizes and ownership types. Companies participating in the case studies represented the following industries: telecommunications, oil and gas, mining, health care, manufacturing, retail, hospitality, and energy. Countries represented were China, Colombia, Denmark, Guatemala, the Russian Federation and Ukraine. An overview of the implementation of the Guidance in several companies was also conducted in Egypt and the United States of America.

Sustainable Development Goals:
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