Foreword

Transparency and disclosure are essential for the efficient functioning of financial markets in all Member States. The series of corporate collapses that occurred over the past few years shows how devastating the consequences can be of a lack of transparency and disclosure for investors, employees and pensioners. UNCTAD's Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has been contributing to the global debate and consensus-building on various aspects of transparency and disclosure, including corporate governance, reporting on the impact of corporations on society, and training of professional accountants.

Sustainable Development Goals:

Industry, Innovation and Infrastructure

Peace, Justice and Strong Institutions