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International Accounting and Reporting Issues

2016 Review

image of International Accounting and Reporting Issues

The International Accounting and Reporting Issues Review presents country case studies on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. These case studies are continuations of similar studies that have already been published previously.

English

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Enhancing the role of reporting in attaining the Sustainable Development Goals: Discussion on the selection of core company sustainability reporting indicators

This chapter presents the ongoing work of the UNCTAD secretariat on core reporting indicators in alignment with the Sustainable Development Goals, enriched with discussions held during the thirty-third session of ISAR.2 Section A provides background information on how the 2030 Agenda for Sustainable Development has increased the need for high-quality information on company performance and impact. Section B indicates some of the major challenges in company reporting on sustainability and the Sustainable Development Goals. Section C discusses key criteria and principles for the selection of core indicators for the Goals, and section D contains a list of tentative indicators proposed at the thirty-third session of ISAR. Section E presents conclusions and the way forward for the work of ISAR.

English

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