2007 review of the implementation status of corporate governance disclosures: Case study of Egypt

The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has been working in the area of corporate governance since 1989 (E/C.10/AC.3/1989/6). During the twenty-first session of ISAR in 2004, the group of experts requested the development of an annual study to assess the state of reporting on corporate governance. This resulted in a series of annual reviews presented at each of the subsequent ISAR sessions, including the twenty-second and twenty-third sessions. These annual reviews examined corporate governance disclosure practices around the world, including a number of enterprises from different regions. They were facilitated by the development of ISAR’s benchmark of good practices in corporate governance disclosure. This benchmark consists of 53 disclosure items and is explained in detail in the UNCTAD publication Guidance on Good Practices in Corporate Governance Disclosure. This publication was the outcome of ISAR deliberations, particularly those of the twenty-second session.

Sustainable Development Goals:

Industry, Innovation and Infrastructure

Peace, Justice and Strong Institutions