Assessment questionnaire and measurement methodology for high-quality corporate reporting
- Author: United Nations Conference on Trade and Development
- Main Title: International Accounting and Reporting Issues - 2011 Review , pp 25-33
- Publication Date: April 2013
- DOI: https://doi.org/10.18356/63b82dc1-en
- Language: English
A strong corporate reporting infrastructure is key to improving transparency, fostering investor confidence, facilitating the mobilization of domestic and international financial resources, and promoting financial stability. Over the last decade, a series of international corporate reporting standards and codes have been developed. The increasing pace of globalization and international economic integration has strongly encouraged the application of such standards and codes worldwide. Nevertheless, the effective adoption and implementation of such standards and codes remains a challenge for many countries. Many developing countries, particularly least developed countries, lack critical elements of a corporate reporting infrastructure and the capacity to meet the financial and non-financial information needs of users of both public- and privatesector reports. In the face of these challenges, there is a need for a coherent approach to capacity-building in this area.
© United Nations
ISBN (PDF):
9789210558914
Book DOI:
https://doi.org/10.18356/d1913572-en
Related Subject(s):
International Trade and Finance
Sustainable Development Goals:
-
From This Site
/content/books/9789210558914c006dcterms_title,dcterms_subject,pub_keyword-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution105
/content/books/9789210558914c006
dcterms_title,dcterms_subject,pub_keyword
-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution
10
5