Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals

The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting,

       Acknowledging the fundamental role that accounting and company reporting play in realizing the ambitions of the 2030 Agenda for Sustainable Development,

       Recalling the UNCTAD mandate to advance its work in the area of sustainability reporting, as enshrined in the Nairobi Maafikiano,

       Having reviewed the valuable contributions made by leading stakeholders in the area of sustainability, integrated and non-financial reporting,

1. Takes note of the UNCTAD secretariat’s significant progress in company reporting on the Sustainable Development Goals and of its set of proposed core Sustainable Development Goal indicators for companies, in alignment with the Sustainable Development Goal monitoring framework of the Inter-Agency and Expert Group on Sustainable Development Goal Indicators, as a tool to assist countries in their efforts on enhancing the role of company reporting on implementation of the Sustainable Development Goals;
    
2. Requests the UNCTAD secretariat to advance its work on core Sustainable Development Goal indicators, as part of a guiding document to be compiled during the intersessional period, in collaboration with the Consultative Group of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting;
    
3. Invites the UNCTAD secretariat to prepare case studies on best practices in entity reporting aligned with the Sustainable Development Goals;
    
4. Looks forward to the further efforts of the UNCTAD secretariat in preparing metadata guidance for indicator 12.6.1 of Sustainable Development Goal 12, number of companies publishing sustainability reports, in coordination with the United Nations Environment Programme and the Inter-Agency and Expert Group on Sustainable Development Goal Indicators.