1945

Disclosure of the impact of corporations on society: Current trends and issues

Social accounting and reporting as an item for consideration has been brought up by the ISAR group a number of times in the past. It was suggested as an area of future work at the seventeenth and eighteenth sessions of ISAR; it was also discussed at the nineteenth session as part of disclosure requirements on corporate governance. The objective of the twentieth session was to review current trends and issues in the area of corporate social responsibility (CSR) reporting and debate a potential ISAR contribution to work in the area of CSR reporting.

Related Subject(s): International Trade and Finance
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