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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

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Enhancing the comparability of sustainability reporting

One of the two main items on the agenda of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting at its thirty-fourth session was “Enhancing the comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals”. This chapter details the background information that facilitated the deliberations of the Intergovernmental Working Group of Experts on this topic and provides a summary of the discussions conducted at the session.

English

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