The Intergovernmental Working Group of Experts
on International Standards of Accounting and Reporting (ISAR) met
in Geneva last week to discuss global corporate governance reforms
and the critical importance of corporate and climate change
The key outcomes from the session include:
- High-quality corporate reports are required to facilitate the
mobilisation of domestic and international financial resources and
to promote investors’ confidence;
- Greenhouse gas emissions disclosure is necessary to improve
climate change corporate reporting and to facilitate low-carbon
- Corporate governance disclosure is important for attracting
investment and promoting stable growth as well as adding value for
policymakers, investors and other stakeholders.
ISAR is an intergovernmental expert body
focused on accounting issues and corporate transparency. It was
created by the United Nations Economic and Social Council.
The United Nations Conference on Trade and
Development hosts the annual ISAR session.
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