Review of the comparability and relevance of existing Indicators on corporate social responsibility
- Author: United Nations Conference on Trade and Development
- Main Title: International Accounting and Reporting Issues - 2004 Review , pp 1-23
- Publication Date: October 2006
- DOI: https://doi.org/10.18356/4878ae46-en
- Language: English
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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.
© United Nations
ISBN (PDF):
9789211556216
Book DOI:
https://doi.org/10.18356/50fd3b16-en
Related Subject(s):
International Trade and Finance
Sustainable Development Goals:
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