40th ISAR Opening

Session Type
Session Themes
Sustainability Reporting
English / French / Spanish / Arabic / Russian / Chinese
Room number
Hall 4 Room 11
Contact Email
17 October 2023
10:00 - 13:00 Abu Dhabi

The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting will hold its 40th anniversary session as part of the World Investment Forum 2023. Since the adoption of the Sustainable Development Goals (SDGs) in 2015, ISAR has been playing a pivotal role towards harmonization of sustainability reporting frameworks and standards. Accounting and reporting on the financial and sustainability performance of private and public sector entities is a prerequisite for informed investment decision making and remains high on the agenda of finance and investment policymakers.

Session themes:

  • Current state of global financial and sustainability reporting frameworks, standards, codes, and prospects for further harmonization;
  • Review of practical implementation and recent developments in sustainability reporting requirements;
  • Facilitating the formalization of micro and small businesses: accounting and reporting requirements, financial literacy, access to finance, and related issues and practical solutions;
  • Promoting gender balance in the accountancy profession;


Deputy Secretary-General, UNCTAD
IESBA Chair and co-Chief Executive Officer, International Foundation for Ethics and Audit (IFEA)
Secretary General, International Organization of Securities Commissions
Deputy Director General, International Organization of Supreme Audit Institutions (INTOSAI)
Board Member, International Auditing and Assurance Standards Board (IAASB)
Deputy President, International Federation Accountants (IFAC)
Vice-Chair of the International Sustainability Standards Board, International Financial Reporting Standards (IFRS) Foundation
Chairman, UNCTAD-ISAR 39th Session
Secretary-General, International Organization for Standardization (ISO)
Chief Executive Officer, European Financial Reporting Advisory Group (EFRAG)