Enhancing the comparability of sustainability reporting: Selection of core indicators for entity 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,

Underlining the essential role that enterprise accounting and reporting plays in the attainment of the Sustainable Development Goals,

Taking note of recent trends in enterprise reporting, including the implications of developments in information technology and digitalization,

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

1. 1. Commends the UNCTAD secretariat for its work in sustainability and Sustainable Development Goal reporting, as outlined in document TD/B/C.II/ISAR/85, and in particular on presenting its guiding document on core indicators for company reporting on its contribution to the Sustainable Development Goals, as a tool to assist countries in their efforts to develop a monitoring mechanism on the attainment of the Sustainable Development Goals;
    
2. Requests the UNCTAD secretariat to finalize its work on the guidance on core Sustainable Development Goal indicators for enterprise reporting in alignment with the Sustainable Development Goal monitoring framework, and to conduct pilot testing of the core indicators at the country level and by supporting member States through capacity-building initiatives in this area;
    
3. Encourages the UNCTAD secretariat to continue its work in developing metadata guidance for indicator 12.6.1 of the Sustainable Development Goals, “number of companies publishing sustainability reports”, in coordination with the United Nations Environment Programme, and to submit a proposal for indicator reclassification to the Inter-Agency and Expert Group on Sustainable Development Goal Indicators;
    
4. 4. Invites the UNCTAD secretariat to continue to facilitate the identification and sharing of international best practice in enterprise reporting on sustainability and the Sustainable Development Goals, in partnership with other relevant stakeholders, including as part of the Honours initiative of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting.