Integrating reporting on the financial and sustainability performance of entities: Leveraging digitalization

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

Aware that integrated financial and sustainability reporting provides significant benefits to a wide range of users, including governments and regulators, investors, employees and the wider public,

1. Commends the UNCTAD secretariat for the informative background document prepared to facilitate consideration of the topic at the session (TD/B/C.II/ISAR/110);
2. Requests the UNCTAD secretariat to continue to monitor further developments on this topic and provide updates to the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, as needed.