1887

International Accounting and Reporting Issues

2017 Review

image of International Accounting and Reporting Issues

This volume of the International Accounting and Reporting Issues is dedicated to a discussion of interrelated topics on enhancing the role of reporting by entities towards attaining the SDGs. Chapter I discusses the role of reporting in monitoring implementation of the 2030 Agenda for Sustainable Development and how it could be further enhanced by improving quality, consistency, comparability and usefulness of sustainability reporting. It reviews indicator selection principles and criteria, and presents a set of selected core indicators for further consideration. Chapter II presents an overview of the company case study research methodology developed by UNCTAD. Chapter III contains a case study of Itaú Unibanco. The chapter presents detailed discussion of the sustainability reporting of the respective entity by applying a core set of indicators suggested by ISAR. The case study provides practical ways of preparing sustainability reports to measure progress towards attaining the SDGs.

English

.

Acknowledgements

This publication was prepared by staff members from the Division on Investment and Enterprise of UNCTAD. Tatiana Krylova provided overall supervision. Yoseph Asmelash led the work on the preparation of the case study research methodology and finalized the manuscript. Felipe Morgado provided substantive inputs and support throughout the process. Cristina Martinez provided valuable comments. Vanessa McCarthy assisted with administrative matters.

English

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error