Key foundations for high-quality corporate reporting: Good practices of monitoring and enforcement, and compliance mechanisms

The UNCTAD-ISAR Accounting Development Tool consists of an accounting development framework and a set of accounting development indicators. Its objective is to assist policymakers and other stakeholders in their efforts to strengthen their accounting and reporting infrastructures, to achieve high-quality and internationally comparable corporate reporting. Appendix I.1 provides a graph of the Accounting Development Tool scores of three sample countries, for illustrative purposes.

Related Subject(s): International Trade and Finance