International Accounting and Reporting Issues

2006 Review

image of International Accounting and Reporting Issues

This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.



2006 review of the reporting status of corporate responsibility indicators

The Chair called upon a resource person to present the findings of the “2006 Review of the Reporting Status of Corporate Responsibility Indicators” (TD/B/COM.2/ISAR/CRP.2). The resource person began her presentation with an overview of the methodology employed in the survey and then provided a summary of the main findings. These findings include the observation that 25 per cent or more of the 105 enterprises surveyed provide at least partial information on 12 of the 17 selected indicators. The category “Contribution to Economic Development” was subject to the highest rates of reporting: four of the six indicators (excluding the test indicator on local purchasing) were addressed, at least in part, by more than 75 per cent of the enterprises surveyed, and five of the six by at least 50 per cent. The new test indicator “local purchasing” was reported on by a small group of enterprises, however, the survey did find slightly more enterprises in low and middle income countries reporting on this matter.


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