Integrating biodiversity and human capital considerations into sustainability reporting

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

Aware of the importance of reliable and comparable disclosures on biodiversity and human capital, for a more comprehensive assessment of the performance of reporting entities on sustainability,

1. Commends the UNCTAD secretariat for the background document prepared to facilitate consideration of the topic at its forty-second session (TD/B/C.II/ISAR/114);
2. Requests the UNCTAD secretariat to continue to monitor further developments on this topic, provide updates to the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, as needed, and engage as a channel for relaying the views of the Intergovernmental Working Group of Experts.