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The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) promotes high quality and internationally comparable financial and environmental, social and governance (ESG) reporting by enterprises. This enhances the role of accounting and reporting in assessing the private sector contribution to the implementation of the 2030 Agenda for Sustainable Development and can facilitate financial inclusion. The 35th session of ISAR will review recent trends in this area and deliberate on the selection of core SDG indicators for company reporting to facilitate the harmonization of sustainability reporting and the integration of sustainability information into companies’ reporting cycles. In the area of financial reporting the meeting will address the issue of the practical implementation of international standards of accounting and reporting into the public and private sectors. The session will also discuss further progress on the implementation of the Accounting Development Tool of UNCTAD and its impact on strengthening the regulatory and institutional foundations for high quality reporting by enterprises.
Issues for the debate
- How do recent developments in enterprise reporting contribute to the implementation of Agenda 2030 and its monitoring mechanism?
- How can the SDG indicators be used to factor private sector contributions into countries reporting on their progress with the SDGs? What baseline indicators for companies could help to facilitate this process?
- What are the key results, lessons learned, and major challenges with respect to practical implementation of International Financial Reporting Standards and International Public Sector Accounting Standards? What needs to be done to enhance their impact on financial stability and the mobilization of financial resources for development?