International Accounting and Reporting Issues

2004 Review

image of International Accounting and Reporting Issues

This volume of the Review contains the proceedings of the twenty-first session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), which took place in Geneva from 27 to 29 October 2004.



Review of the comparability and relevance of existing Indicators on corporate social responsibility

A resource person introduced the agenda item. She noted that ISAR had previously recognized that corporations had environmental and social impacts that were not always reflected in corporate reporting. ISAR had recognized the weaknesses of nonfinancial reporting, such as the poor comparability of social indicators, and the potential burden that preparing reports placed on companies, especially SMEs. ISAR's work in this area was based on its mandate to promote the comparability and relevance of corporate reporting, and therefore the focus of the initiative was on the comparability of relevant corporate responsibility (CR) indicators.


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