Preface

The international community has ushered in the Sustainable Development Goals that will guide our collective economic and social development efforts for the coming decade and a half. The importance of the private sector in playing a positive role in attaining the Sustainable Development Goals cannot be overemphasized. For over three decades, the United Nations has been contributing to the global agenda of promoting reliable and comparable corporate reporting through the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). UNCTAD has enjoyed the unique privilege of hosting ISAR for many years. Member States count on ISAR to continue to develop practical guidance for policymakers and enterprises, including on sustainability-related corporate reporting, with a view to galvanizing the contributions of the private sector to realizing the Sustainable Development Goals.

Related Subject(s): International Trade and Finance