Intergovernmental Working Group Experts International Standards Accounting Reporting GENEVA, 2023 ISAR HONOURS 2023 2 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 publication prepared UNCTAD team composed Elena Botvina Giacomo Melloni, supervision Richard Bolwijn. work carried direction James Zhan, Director, Division Investment Enterprise. UNCTAD acknowledges appreciation participation ISAR Honours nominees efforts dissemination good practices area sustainability reporting contribution attainment Sustainable Development Goals. deepest gratitude distinguished Review Committee members commitment support ISAR Honours initiative. publication formally edited. ACKNOWLEDGEMENTS 3 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 OBJECTIVE ���������������������������������������������������������������������������������������������������������������������������������������������������������4 PROCESS AND METHODOLOGY ����������������������������������������������������������������������������������������������������������������������������5 PROCESS ��������������������������������������������������������������������������������������������������������������������������������������������������5 METHODOLOGY �����������������������������������������������������������������������������������������������������������������������������������������6 QUALIFICATION CRITERIA ��������������������������������������������������������������������������������������������������������������������������8 REVIEW COMMITTEE ������������������������������������������������������������������������������������������������������������������������������������������9 ISAR HONOURS 2022: NOMINEES ���������������������������������������������������������������������������������������������������������������������� 12 NATIONAL CATEGORY ������������������������������������������������������������������������������������������������������������������������������ 12 INTERNATIONAL CATEGORY���������������������������������������������������������������������������������������������������������������������30 ISAR HONOURS PAST EDITIONS �������������������������������������������������������������������������������������������������������������������������39 CONTENTS 4 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 OBJECTIVE objective “ISAR Honours” initiative raise awareness facilitate dissemination national international practices sustainability SDG reporting. Initiative aims support efforts enhance quality comparability company reporting contribution 2030 Agenda Sustainable Development monitor implementation Sustainable Development Goals (SDGs). ISAR Honours recognizes policies, institutional capacity-building initiatives encourage assist enterprises publish data contribution implementation 2030 Agenda Sustainable Development; facilitate improvements companies’ reporting sustainability issues - including promoting integration sustainability information, environmental, social governance (ESG) issues, companies’ reporting cycle. ISAR Honours aims contribute developing national case studies SDG reporting companies, enhancing stakeholder dialogue issues, facilitating reporting countries indicator 12.6.1 «Number companies publishing sustainability reports» . SDG 12.6.1 “Number companies publishing sustainability reports” 5 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 PROCESS AND METHODOLOGY PROCESS 1 call nominations issued UNCTAD ISAR network means outreach potential candidates. 2 Eligible interested counterparts apply online filling application form. 3 UNCTAD secretariat conducts initial screening nominations ensure templates properly filled supporting evidence required. 4 UNCTAD secretariat establishes Review Committee consisting distinguished international experts area sustainability SDGs reporting. 5 application forms clear, complete reflect subject matter meet qualification criteria submitted Review Committee. Committee advises UNCTAD selection top-rated initiatives recipients ISAR Honours. 6 UNCTAD reviews final results suggested Review Committee. 7 UNCTAD organizes Webinar Committee members assessment process enable committee discuss initiatives ratings. case significant divergence views, discussions conducted achieve consensus. 8 recipients ISAR Honours announced publicly annual ISAR sessions. Recipients ISAR Honours opportunity present initiative delegates attending ISAR session ceremony specifically dedicated initiative. 6 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 METHODOLOGY 1 Committee members requested rate applications scale 0 (neutral/negative) 10 (positive) applying 4 qualification criteria identifying top selected initiatives. category qualification criteria. 2 Review Committee acts ad honorem basis principle ensuring committee members evaluate initiatives engaged . Additionally, adjusted, geometric, normalized average calculation methods applied remove extremes highest lowest scores initiative. 3 UNCTAD Secretariat compiles scores individual members shares results Committee. UNCTAD organizes Webinar Committee members process assessment enable committee discuss initiatives ratings. case significant divergence views, discussions conducted achieve consensus. * note: ISAR Honours endorse specific initiative organization. 7 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 QUALIFICATION CRITERIA QUALIFICATION CRITERIA FOR THE NATIONAL CATEGORY 1 initiative improve quality sustainability reporting, consistency financial -financial information / facilitate integration sustainability information companies’ reporting cycle 2 initiative collect reliable data national level report private sector contribution implementation SDGs / report SDG indicator 12.6.1 Number companies publishing sustainability reports 3 initiative contribute increasing awareness, advancing knowledge, building capacity sustainability/ESG/SDG reporting national level 4 initiative measurable/proven impact regulatory institutional foundations accounting reporting national level initiatives assessed categories: National International/Regional. category evaluated sets Qualification Criteria: 8 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 QUALIFICATION CRITERIA FOR THE INTERNATIONAL CATEGORY 1 initiative encourage efforts consolidation harmonization existing reporting frameworks / contribute consensus-building main reporting stakeholders regional / international level 2 initiative contribute improving quality sustainability reporting, consistency financial -financial information / facilitate integration sustainability information companies’ reporting cycle 3 initiative collect reliable data regional international level report private sector contribution implementation SDGs / report SDG indicator 12.6.1 Number companies publishing sustainability reports 4 initiative contribute increasing awareness, advancing knowledge, building capacity sustainability/ESG/SDG reporting regional global level 9 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 REVIEW COMMITTEE Ms. Lebogang Senne Ms. Lebogang Senne Technical Director Pan African Federation Accountants (PAFA) Deputy Chairperson Financial Reporting Standards Council (FRSC) South Africa. holds CA designation South African Institute Chartered Accountants (SAICA) member Technical Advisory Group International Financial Reporting --Profit Organisations (IFR4NPO). Lebogang -secretariat Africa Integrated Reporting Council (AIRC) vehicle PAFA World Bank, -convenors, seek promote support implementation -financial reporting integrated thinking (IT) reporting (IR) Africa. Technical Director, Pan-African Federation Accountants . Peter Paul Van De Wijs Peter Paul Chief Policy Officer Global Reporting Initiative (GRI) responsible driving adoption GRI Standards rules regulations set (national) policy makers capital markets world. Peter Paul 20 years professional experience public policy, communications sustainability. addition leading business, Peter Paul held executive positions LEGO Foundation World Business Council Sustainable Development (WBCSD). Earlier career, Peter Paul held international positions communications, sustainable development, government affairs issues management Dow Chemical Company, including leadership Dow’ Global Water Strategy Team. holds degree Communications College Economic Business Administration Studies Eindhoven, Netherlands. Chief External Affairs Officer, Global Reporting Initiative (GRI) 10 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Cliff Nyandoro Cliff Nyandoro professional accountant, trainer, consultant 20 years experience financial management, accounting, financial reporting. charge Standards Technical Services Institute Certified Public Accountants Kenya (ICPAK) oversees adoption implementation accounting auditing standards country. Secretary Professional Standards Committee ICPAK, Financial Reporting (FiRe) Award Secretariat ICPAK IFRS Panel. Cliff member global IFRS Advisory Council strategic support IFRS Foundation, Trustees, Standards Setting Boards Foundation – International Accounting Standards Board (IASB) International Sustainability Standards Board (ISSB). active member United Nations Conference Trade Development (UNCTAD’) Intergovernmental Group Experts International Standards Accounting Reporting (ISAR), Vice-Chair African Regional Partnership Sustainability Reporting Sustainable Development Goals (SDGs). Cliff holds Master Business Administration (MBA) degree Finance University Nairobi undertaking PhD studies specialization. Head Standards Technical Services, Institute Certified Public Accountants Kenya (ICPAK) Senior Advisor, Equitable Growth, Finance Institutions (EFI), World Bank Group Edward Olowo-Okere Ed Olowo-Okere decades experience working governance issues world. Previously, leaded World Bank’ Governance Global Practice, focuses helping countries build capable, effective, accountable, transparent, inclusive institutions deliver citizen-centric services, facilitate private-sector growth, improve trust Government. joined World Bank 1998 held positions operations, including Director Governance overseeing Africa, MENA ECA regions, Director Financial Accountability & Reporting Head Bank’ Financial Management Family, Director Core Operational Services Department Africa region. joining Bank, Ed held public private sector positions. researched published reputable international journals lectured undergraduate graduate levels Nigeria Zealand accounting finance. Ed Olowo-Okere recognized Governance Pioneer 2021 World Economic Forum Global Future Council Agile Governance world’ 50 influential people driving agile initiatives ensure governments effectively navigate disruptions COVID-19 climate crisis. 11 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Ariela Caglio Ariela Caglio Associate Professor Management Accounting Performance Measurement Bocconi University. visiting academic London School Economics Political Science (LSE) University Manchester. Ariela researched extensively role sustainability integrated reporting settings. received grant IMA (Institute Management Accountants) Research Foundation project titled “Sustainable Key Performance Indicators (KPIs) communication technologies. ‘push’ ‘pull’ notion corporate reporting”. published numerous articles academic papers prestigious journals, books research reports. Director Bocconi-ESSEC Double Degree trusted expertise teaching, MBA executive levels. Ariela Caglio sits Management Committee European Accounting Association (EAA). Associate Professor, Bocconi University 12 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Accounting Auditing Regulator Introduction Improvement Sustainability Reporting Country origin: Cambodia Introduction Improvement Sustainability Reporting initiative led ACAR, assistance World Bank. goal establish baseline sustainability disclosures public accountable entities Cambodia creating Roadmap sustainability disclosure standards. objective initiative meet global commitment sustainability SDGs Cambodia integrate financial -financial information single comprehensive report. Challenges include lack technical support training personnel responsible collecting data, personnel turn data meaningful information, financial support funding activities. Find information : https://www.acar.gov.kh ADIFCO Kapalaj Country origin: Guatemala Kapalaj digital platform objective connect, operate, support, audit, lead, finance stakeholders needed fulfil SDG decade action. platform, aim digital transformation social projects providing tools crowdfunding, blockchain technology, sharing economy, marketplace projects, digital marketing, exploiting social media. providing access massive funding capabilities, enabling blockchain technology create trust projects, financial operations, predefined digital environment accessible digital platform stakeholders connect ways analogy , offering social feasible projects donors , bringing digital environments portrait visual content share social media. Find information : www.kapalaj. ISAR HONOURS 2022: NOMINEES NATIONAL CATEGORY https://www.acar.gov.kh/ http://www.kapalaj. 13 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 AED (Alianza Empresarial para el Desarrollo) Sustainable Business Strategy Governance AED https://www.aedcr./areas-de-enfoque/estrategia-sostenible--gobernanza Country origin: Costa Rica Increasingly, companies placing sustainability heart business model. focus decisions long-term strategies aiming improve performance, reduce costs, improve returns contributing sustainable development. Sustainability reports management tool improving transparency accountability operations. Sustainable Business Strategy Governance Initiative AED aims build improve reporting capacity private sector encouraging companies adopt practices reporting cycle advancing capabilities business sectors aggregate information contribute country' VNR Process. Find information : www.aedcr. Agona Impact Namibia Investment cc Awareness Workshop Sustainability Reporting Business Action Namibia Country origin: Namibia Driven inspire drive impact change, Agona Impact Investment Namibia cc planned embark project create stakeholder engagement platform awareness sustainability reporting navigate business action SDGs sustainability disclosures. goal promote corporate reporting SDGs create networking platform multistakeholder engagement, ultimately driving change sustainable society. objective establish collaborative network focused creating impact partnerships drive change national vision sustainable society. Finally, initiative aims address challenges limited frameworks sustainability disclosures lack networking platforms sustainability reporting Namibia. Find information : www.agonaimpactnamibia. http://www.aedcr. http://www.agonaimpactnamibia. 14 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 .... .. - Network Sustainable Business .... Digital Academy Operational -learnings Country origin: Germany .... digital academy practical -learnings scalable model capacity building curated, high-quality content pioneering knowledge newcomers fast-followers sustainability management reporting. Companies contribute Sustainable Development Goals Paris Agreement practice-proved knowledge steep learning curves sustainability management reporting. Find : www.baumev.de Botswana Institute Chartered Accountants Botswana Integrated Reporting Reform Country origin: Botswana BICA chairperson Botswana Integrated Reporting Committee. Committee exists promote integrated reporting national level. Institute leads reform facilitating strategy formulation, budget drafting, capacitation Committee members . Institute drives capacity building senior finance professionals country integrated reporting previously hosted representatives IIRC capacitation senior officers listed entities. Find : www.bica.org.bw http://www.baumev.de http://www.baumev.de http://www.bica.org.bw 15 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Colegio de Contadores, Economistas Administradores del Uruguay Facultad de Ciencias Económicas de Administració de la Universidad de la República. Alianza Uruguaya en Reportes de Sostenibilidad Country origin: Uruguay Uruguayan Sustainability Reporting Alliance collaborative effort aimed promoting sustainability transparency Uruguayan organizations. initiative serves platform diverse stakeholders, including businesses, government entities, educational institutions. core objectives involve harmonizing sustainability policies, facilitating knowledge exchange, encouraging adoption sustainability reporting practices. Colegio de Contadores, Economistas Administradores del Uruguay (Association Accountants, Economists, Administrators Uruguay) Faculty Economic Administrative Sciences University Republic play key roles endeavor. leaders integrating sustainability education curricula, offering courses related sustainability reporting emphasizing role accounting collecting social environmental data. Find : CCEAU - https://ccea..uy/ FCEA-UdelaR - https://fcea.udelar..uy/ Brazilian Committee Sustainability Pronouncements CBPS Standard Setter: Issuance local ISSB Sustainability Pronouncements Brazil Country origin: Brazil main activities CBPS : () understand current stage local sustainability reporting practices; () understand international sustainability reporting practices; () understand expected future sustainability reporting locally internationally; () liaise ISSB ( boards, regulators institutions) Brazilian official sustainability standard board (member Sustainability Standards Advisory Forum (SSAF)); () actively participate ISSB standards development process; () understand ISSB standards ensure local legal requirement precluding adoption Brazil; () issue Brazilian sustainability standards fully aligned ISSB. Find : www.facpcs.org.br/CBPS https://fcea.udelar..uy/ https://www.facpcs.org.br/CBPS 16 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ámara Colombiana De La Construcció Construimos La Par Country origin: Colombia Construimos La Par Program union’ commitment contribute closing gender gaps building sector chain. program' primary goal improve conditions women working construction, creating opportunities succeed. program presents work fronts: () transformation cultural change sector; () promotion training basis advancing professional career women activity; () employability starting point creation equal labor condition. Find : camacol. CentraRSE Sectoral Sustainability Protocols Country origin: Guatemala initiative offers contextual framework multiple sectors, published: BPO & Contact Centers, Construction, Dairy, Legumes, Fruits, Vegetables. Additionally, sectors development. objective identify existing gaps sustainability areas sectoral diagnosis. program aims promote adoption sustainability practices providing actionable recommendations address global sector-specific sustainability requirements, facilitating implementation, presenting established criteria initiatives reporting. Find : centrarse.org Chartered Governance Accountancy Institute Zimbabwe Excellence Corporate Governance Awards Section Stakeholder Practices Sustainability Reporting Country origin: Zimbabwe Awards running tenth year 2022. Awards recognize efforts corporate boards effectively leading organizations sustainable, innovative, ethical . years, ECG Awards Zimbabwe’ prestigious awards ESG reporting. Find : www.cgizim.org. https://camacol./ https://centrarse.org/ http://www.cgizim.org 17 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2022 Colombian Superintendence Corporations Supervisor Policy Sustainability Social Responsibility Corporations Country origin: Colombia implementation Supervisory Policy Sustainability Social Responsibility Colombian Superintendent Companies ensures accurate capture reporting SDG indicator 12.6.1, counts number companies publish sustainability reports. insights private- sector sustainability reporting practices. 33,000 Colombian companies supervision 6,166 reporting, initiative promotes transparency accountability, fostering responsible business practices. Find : www.supersociedades.gov. Communauté Urbaine de Douala Douala "Green City" Program Country origin: Cameroon project aims improve landscape provision public spaces. ensures cohesion greening public space policy program 'returning pavements pedestrians'. initiative contributes quality reporting sustainable development, cohesion financial information inclusion project budget Douala Urban Community. initiative contributes raising awareness advancing knowledge building capacity multiplication similar projects cities attractiveness execution tasks level consumption related tasks. Find : www.douala.cm Corporate Social Responsibility Network Zimbabwe (CSRNZ) Harnessing Opportunities presented adopting SDGs Corporate Social Responsibility Network Zimbabwe (CSRNZ) Country origin: Zimbabwe 2017 Corporate Social Responsibility Network Zimbabwe formed main objective supporting facilitating responsible business conducted private sector players. member- based organization compassionate professional. collaborates communities transform empower sustainable projects undertaken network members. CSRNZ aims raise awareness, build capacity, promote development implementation good CSR practices support investments SDGs. CSRNZ initiative works companies government achieve Vision 2030. Find : www.csrnetworkzimbabwe..zw https://www.supersociedades.gov./ http://www.douala.cm http://www.csrnetworkzimbabwe..zw 18 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Development Bank Rwanda #CanaChallenge Country origin: Rwanda #CanaChallenge Social Investment initiative started aim raising funds provide 10,000 homes Rwanda ( -grid areas). families women-led households. 5 months, mobilize funding 23 thousand families. consistent reporting updates, meet surpass initial target. Find : www.brd.rw Donald Gwira Continuous Professional Development Programme (CPDP) Sustainability Information / Corporate Social Responsibility (CSR) Country origin: Ghana program aims build capacities participants develop sustainable initiatives impactful areas corporate social responsibility sustainable development. strategic partnerships Institute Public Relations Ghana, African Regional Partnership Sustainability SDG reporting, stakeholders. parallel, program aims creating awareness, encouraging, assisting participants report initiatives create lasting impact global efforts. Find : www.prdgconsult. ECORED Integrated Sustainability Reports: Corporate Transparency Positioning Country origin: República Dominicana initiative sought encourage companies publish sustainability reports providing context, resources showcasing successful stories companies adopted strict methodologies Integrated Reporting GRI. main challenge follow participating companies monitor initiated report-publishing process result initiative, - -date metrics shared national authorities. Find : www.ecored.org./ http://www.brd.rw http://www.prdgconsult. http://www.ecored.org./ 19 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Entrepreneurship Development Educational Network Africa (EDEN AFRICA) Report IN (Interactive digital platform intelligence companies' data implementation monitoring SDGs) Country origin: Cameroun 2015, real challenge intelligence data collection implementation SDGs. Webinars, seminars, training improved situation methods remain cumbersome tedious companies. plan set interactive intelligence data collection platform. improve reporting methods, facilitate evaluation SDGs, refine national policies programs, share good practices corporate reporting. Find : www.eden-africa.org Family Enterprise Canada Family Business Sustainable Development Country origin: Canada address mindset shift occurring Canadian family enterprise ecosystem including generational shifts ownership, seizing moment address social environmental goals, harnessing impact family enterprises reaching . Find : https://familyenterprisefoundation.org/-involved/apply--learning/family-business- -sustainable-development/ Ghana Association Integrated Thinking & Reporting (GAITR) Establishment Ghana Association Integrated Thinking & Reporting Country origin: Ghana 2019, IoD-Gh hosted masterclass Chair International Integrated Reporting Council, Professor Mervyn King stakeholders Ghana. session, noted Ghana country needed National Integrated Reporting Committee. , IoD-Gh accepted responsibility leading charge establishing National Integrated Thinking Reporting Committee. view , Ghana Association Integrated Thinking & Reporting birthed aim promoting integrated thinking reporting culture Ghana. initiative aimed promoting stakeholders’ understanding acceptance integrated thinking reporting. http://www.eden-africa.org https://familyenterprisefoundation.org/-involved/apply--learning/family-business--sustainable-development/ https://familyenterprisefoundation.org/-involved/apply--learning/family-business--sustainable-development/ 20 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Hong Kong ESG Reporting Awards Limited Hong Kong ESG Reporting Awards Country origin: China (Hong Kong) Hong Kong ESG Reporting Awards -profit initiative aims promote trust stakeholders. distinguished independent panel judges evaluates sustainability reports companies, represents highest level recognition corporate sustainability practices. awards open listed -listed companies demonstrate exceptional sustainability reporting practices. HERA' goal aligned SDG target 12.6. previous years, received 400 award entries. plan collect relevant ESG data offer actionable insights industry stakeholders. Find : www.hkesgawards. Institut de sondage 'étude en statistique en économie (I2SE) Harmonize measurement stakeholders' efforts achieve SDGs. Country origin: Togo initiative measuring progress assessing path remains stakeholders countries reach targets. proposes solution enrich existing package approaches. monitoring evaluation mechanism based composite index quantifies efforts achieve targets. Actors benefit capacity building production, processing, analysis, writing SDG monitoring evaluation reports. Find : www.i2setg. Institute Directors Ghana IoD-Gh Excellence Awards Country origin: Ghana overarching aim awards stimulate sustain culture good corporate governance, director professionalism, education benefit organizations stakeholders prosperity Ghana. aimed celebrating individuals organizations public private socio-economic sectors demonstrated excellence practicing exhibiting good corporate governance. efforts resulted desirable outcomes terms ethical culture, good performance, effective controls, legitimacy. initiative aimed reversing falling standards corporate governance culture Ghana resulted collapse banking services sector Ghana 2017 2020. event worst economic crisis Ghana’ independence. http://www.hkesgawards. http://www.i2setg. 21 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Institute Directors Ghana IoD-Gh Directors Week Celebration Country origin: Ghana Good corporate governance, leadership, reporting critical fundamentals corporate development. critical issue concern impacting negatively attainment organizational personal leadership goals. appears leadership falling fronts: public, private, industry, regulation, political, chieftaincy, academia, religion, individual fronts. IoD-Gh identified problem designed initiative stimulate culture good corporate governance, leadership, sustainable reporting public private sector space. Jamaica Special Economic Zone Authority -Reporting Monitoring Instrument (SRMI) Country origin: Jamaica -Reporting Monitoring Instrument (SRMI) reflective Government Jamaica’ (GOJ) drive sustainable development. objective SRMI position Jamaica forefront SEZ development globally creating platform investor -compliance. SRMI Jamaica Special Economic Zone Authority monitor areas pertaining Jamaica’ Sustainable Development, social, economic, environmental, governance metrics. Find : www.jseza. "JSC "Information Accounting Center" Ministry Finance Republic Kazakhstan Information service appraisal activities "Bagalau" (hereinafter referred Bagalau Service), intended formation, maintenance publication registers members chamber appraisers, expert council unscrupulous appraisers Internet resource financial reporting depository: bagalau.dfo.kz Country origin: Kazakhstan main prerequisites creation Bagalau Service : () unfair assessment real estate; () unauthorized adjustment market appraisal object , result, fraud real estate; () access information; () growth social tension infringement rights citizens business representatives. main goal project improve reporting increase transparency reliability information property valuation. Find : www.bagalau.dfo.kz, www.gosreestr.kz, www.iuc.kz http://www.jseza. http://www.bagalau.dfo.kz http://www.gosreestr.kz http://www.iuc.kz 22 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Ministry Finance, Planning Economic Development, Uganda Informality Management Compliance Revenue Mobilization Country origin: Uganda targets support transitioning 10,000 small informal businesses medium-compliant entities. enabled UNCTAD undertake ADT existing regulatory institutional gaps proper implementation initiative. Find : www.finance..ug Ministry Economy Finance ôte 'Ivoire Creation National Platform Green Finance, "National Platform Sustainable Finance" Country origin: ôte ’Ivoire Resolutely committed climate, ôte 'Ivoire large number initiatives. encompassed ratification Paris Climate Agreement 22 April 2016, joining Coalition Finance Ministers Climate Action 03 April 2019 part international network Finance Centers Sustainable Development (FC4S) 12 September 2019, . , , set multidisciplinary platform involving stakeholders, ministries responsible planning, environment, tax policy, private investment, sectors emit greenhouse gases (energy, transport, .) sectors vulnerable climate change (agriculture, fisheries, .). Find : http://www.finances.gouv.ci/ Nairobi Securities Exchange Publication ESG Disclosure Guidance Manual Country origin: Kenya NSE (Nairobi Securities Exchange) published ESG Guidance Manual 2021, aimed providing guidelines companies Kenya report environmental, social, governance (ESG) performance. manual seeks enhance transparency, standardize reporting practices, address challenges related ESG reporting, inconsistent metrics limited awareness ESG frameworks. Find : www.nse..ke http://www.finance..ug http://www.finances.gouv.ci/ http://www.nse..ke 23 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 National Audit Office Tanzania Reporting alignment Implementation SDGs National Level Country origin: Tanzania NAOT aligning audits 17 SDGs. Reports include addressing SDG 3 (Good Health - - Management Construction Healthcare Facilities) SDG 6 (Clean Water Sanitation - Control Hygienic Practices Food Markets Objectives), aiming align Tanzania' resource allocation SDGs. initiative challenged systematic mapping reporting SDGs audited entities. Find : www.nao..tz National Industrial Training Authority (NITA) & Kenya Renewable Energy Technologies Association ( KEREA) Training Industrial energy efficiency sustainability reporting Country origin: Kenya NITA -KEREA Sector Training Committee (STC) Energy, Electricity, Water Allied Agency (Registered Examiners) cooperation project professional training NITA Proof- Read Marking Schemes National Examinations Question Papers sustainability topics. project rolled April, August & December. includes series annual examinations industrial attachments project reports candidates NITA ACT National Operations Mandates. include Kenya Energy Bill (March 2019), Commission Universities. Find : www.nita..ke. Nigerian Integrated Reporting Committee Corporate Reporting Award Country origin: Nigeria initiative Corporate Reporting Award, encouraging listed companies embrace integrated reporting, sustainability reporting. Find : http://-irc.org.ng/webmail http://www.nao..tz http://www.nita..ke http://-irc.org.ng/webmail 24 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Pakistan Business Council Centre Excellence Responsible Business (CERB) Country origin: Pakistan Centre Excellence Responsible Business (CERB) initiated Pakistan Business Council (PBC), country’ premier research-based business advocacy body promotes policies sustainably foster growth jobs, exports, import substitution. CERB' initiatives include baseline surveys, flagship SDG Leadership Program, workshops, roundtable discussions, documenting practices. serve catalysts advancing SDG reporting promoting sustainable inclusive development Pakistan' private sector. Find : cerb.pbc.org.pk ú Sostenible Peruvian SDG Awards Country origin: ú "Peruvian SDG Awards" created 2018 partnership United Nations System, KPMG, El Comercio. purpose identify, recognize, showcase initiatives organizations ( big companies, MSMEs, NGOs) contribute sustainable development country alignment 169 targets 2030 Agenda. outcomes Recognition development "Peruvian SDG Awards" Interactive Map, tool launched 2021 consolidate active projects contributing country' sustainable development regions. Find : https://perusostenible.org/ Ping Insurance (Group) Company China, . Ping China ESG Initiative AI-ESG Integrated Platform Country origin: China leading insurance company China, Ping builds insurance capital long-term perspective. Driven intrinsic long-term investment expectations global investors, Ping launched AI-ESG, facilitates companies financial institutes suited ESG ecosystem. AI-ESG aims role model corporate disclosure solutions ESG investment China. continuous enhancement AI algorithm, alternative data, ESG investment practice Ping , handling challenges ESG China, .., lack unified disclosure standard, data availability, awareness acceptance ESG. Find : https://group.pingan./ http://cerb.pbc.org.pk https://perusostenible.org/ https://group.pingan./ 25 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Public Sector Accounting Standards Board Dissemination good reporting practices developing guidelines reporting frameworks Country origin: Kenya PSASB financial reporting templates cover -financial information, including sustainability reporting. objective initiative ensure public sector entities embrace sustainability reporting light challenges climate change sustainable development. Entities exist communities community engagements sustainability. Find : https://www.psasb..ke Saudi Organization Chartered Professional Accountants Support stimulate opportunities small medium enterprises field accounting, zakat, tax Country origin: Saudi Arabia initiative aims improving work areas accounting, zakat (payment annually Islamic law kinds property), tax providing support small medium enterprises developing specialized courses. objective initiative increase number individuals specialized providing accounting services, bookkeeping, tax, zakat services. increase number SMEs preparing financial statements seek funds borrow money. stakeholders base decisions reliable numbers prevent funds money wasted. , reliable numbers financial statements give tax authority knowledge taxes macro level micro levels. Find : www.socpa.org.sa https://www.psasb..ke http://www.socpa.org.sa 26 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Securities Exchange Commission, Philippines Revised Sustainability Reporting Guidelines Publicly-Listed Companies: Sec Sustainability Reporting Form (SuRe FORM) Country origin: Philippines reviewing reports 2019-2020, SEC created revised sustainability reporting form (SuRe Form) launched 2023. Companies participating SuRe Form initiative disclose mandatory quantitative qualitative information material ESG impacts. information informed global sustainability frameworks sector-specific materiality, providing insights industry-specific practices. initiative promotes transparency efficiency simplified online submission platform, empowering stakeholders comprehensive sustainability data inform decision-making integrate business operations. Find : https://www.sec.gov.ph/ SM Investments Corporation Sustainability Data Management Tool Country origin: Philippines SM, budget 300 USD, decided create -house Sustainability Data Management Tool relying --shelf ESG products corporations. tool user-friendly, intuitive, acts centralized repository data reports versioning conglomerate' sustainability efforts. aims efficient data collection retention, venue collaboration, dashboard monitoring sustainability data, tasks, activities. creating tool, offer affordable alternative evidence-based reporting gathering support SR/IR. Find : https://www.sminvestments./ SynTao Green Finance PRI Transition Disclosure Framework China Country origin: China global ensure transition workers communities rising. China, aligned national goals pursuing common prosperity high-quality development, steady orderly transition carbon neutrality. transition achieved joint actions central local governments, investors companies. initiative proposes key components potential disclosure framework companies China transition. helps closing current information gap enhance cooperation government, companies, investors order jointly promote transition. Find : http://www.syntaogf./ https://www.sec.gov.ph/ https://www.sminvestments./ http://www.syntaogf./ 27 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Tencent Holding Limited Beijing ESG Investment (Fund) Ecological Initiative Country origin: China China' public key private companies fail develop sound disclosure system systematic ESG evaluation standards; asset managers mutual funds raise ESG investment awareness capability, investors ESG products. ecosystem benign interaction companies, products, investors place. initiative involving financial institutions, tanks, -party institutions, promote ESG investing disclosure, cultivate responsible investors, support ESG investment industries. comprehensive ESG system formed fuel healthy rapid development China' green financial system. Find : https://www.tencent./ Academy Financial Management - Ministry Finance Ukraine Guidelines preparing management report context emergencies (Annex ) Country origin: Ukraine Guidelines developed accordance requirements national legislation account recommendations recognized international initiatives -financial reporting. possibility companies disclose material information impact uncertainty, Ukrainian companies martial law, relevance current environment. purpose initiative provide guidance enterprises preparing relevant, , consistent, comparable sustainability reporting. includes addressing impact uncertainty caused martial law adhering practices international initiatives disclosing information enterprises’ contribution SDGs. Find : https://afu.kiev.ua/ https://www.tencent./ https://afu.kiev.ua/ https://afu.kiev.ua/ 28 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Accountability State Authority (SAI Egypt) Promoting Environmental Sustainability Green Employment Renewable Energy Policies Country origin: Egypt Egypt, climate change occurrence increasingly severe droughts, floods, heat waves. risk agricultural failures, water shortages, higher infrastructure energy costs, threatening country' economy. counter , objective reduce negative environmental impact companies, increase adoption renewable energy, promote green employment, support government policies. , lack awareness capacity shortages companies investment renewable energy green job opportunities pose significant challenges. Find : asa.gov. Future Community Foundation Future Community Foundation Sustainable SMEs Country origin: Zambia FCF research innovation center supporting SMEs develop inclusive viable grower business models link multiple supply chains. FCF connects SMEs youth women larger cooperation partners project chain. potentially merge SMEs suitable reach larger interventions large number small interventions. Find : https://ifworlddesignguide./entry/336540 Institute Chartered Accountants India Sustainability Reporting Standards Board (SRSB) Country origin: India ICAI largest professional body (members students) Chartered Accountants globally. SRSB developed standards Sustainability Assurance Engagements Social Audit ensure consistency assurance frameworks -financial information. SRSB supported initiatives led national bodies regulators implementing testing policies sustainability reporting. enhance awareness capacity building, SRSB issuing publications, conducting webinars, structured training programs Sustainability Reporting (BRSR) Social Impact Assessment Audit. , ICAI International & National Sustainability Reporting Awards recognized sustainability reporting efforts corporates. Find : icai.org https://asa.gov./ https://ifworlddesignguide./entry/336540 29 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Association Eurasian Institutes Certified Public Accountants (EICPA) association ACCOUNTANCYEURASIA/ERGAA Regional Accounting grouping Eurasian Regional Initiative Development Educational Certification Programs Sustainability Accounting Reporting (ERIEC) – CertCSA Country origin: Eurasian Region (CIS) CertCSA initiative ( component eco-environment ICPA field sustainable development initiative) aims contribute achieving Sustainable Development Goals focusing relationship “Desired Human Professional Behavior - Professional capacity building - Improving quality ESG reporting”. initiative 3 -components: () Adoption commitment Code Ethics Sustainable Development "ECO behavior code (EBC)"; () Conducting training qualification courses "Sustainable Development -Financial Reporting"; () Conducting certification exams Certified Sustainability Professional qualification. Find : www.eicpa.org/CertCSA Accounting Sustainability A4S Academy A4S Academy 18-month online learning implementation program senior finance leaders embed sustainability. program empowers equips finance teams skills needed businesses succeed environmental social risks opportunities. Find : https://www.accountingforsustainability.org/en/academy.html INTERNATIONAL CATEGORY http://www.eicpa.org/CertCSA https://www.accountingforsustainability.org/en/academy.html 30 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ADEC Innovations CleanChain Platform CleanChain designed improve sustainability textile apparel industry. platform companies manage environmental impact analyzing chain data, promoting industry collaboration, offering training support. CleanChain helps companies gather data diverse sources operations, streamlines ESG reporting process, empowers companies prioritize accountability stakeholders, location. Find : https://www.cleanchain./ African Corporate Governance Network (ACGN) ACGN Directors Week Conference ACGN decided stimulate culture good corporate governance leadership public private sectors African continent. initiative annual event African calendar. key objectives initiative () stimulation culture good corporate governance leadership; () creation networking platform stakeholders governance space, building capacity participants advance ESG Sustainability issues; () celebrating promoters achievers good corporate governance. initiative bring consolidation harmonization reporting frameworks applying reliable corporate governance databases Africa. African Corporate Governance Network (ACGN) ACGN Excellence Awards overarching aim awards stimulate sustain culture good corporate governance, champion director professionalism development organizations’ benefit prosperity Africa. aimed celebrating individuals organizations public private socio-economic sectors demonstrated excellence practicing exhibiting good corporate governance. efforts resulted desirable outcomes terms ethical culture, good performance, effective controls, legitimacy. initiative aimed reversing falling standards corporate governance culture Africa plagued African countries. https://www.cleanchain./ 31 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 African Corporate Governance Network (ACGN) ACGN Network Expansion ACGN noted 34 countries corporate governance institutions Africa. absence affects good corporate governance ethical effective leadership, worsening socio-economic situation countries. , initiative aims establish corporate governance institutes remaining African countries. institutes promote good governance outcomes training, national policy development, advocacy, research. , initiative advance awareness directors improve quality sustainability reporting. enhance collection reliable data continental level. Afrique RSE CSR Network Africa Publication barometers CSR Africa Barometer Corporate Social Responsibility (CSR) positive impact investment Africa aims highlight companies' contribution achieving Sustainable Development Goals (SDGs) Africa year. CSR-ODD Positive Impact Investment Barometer analysis CSR-ODD positive impact investment practices companies Africa. presentation CSR- ODD dynamic Africa analysis diversity (gender Africanisation) governance bodies. highlights stakeholders' perceptions CSR proposes recommendations companies greater contribution achieving Sustainable Development Goals Africa. Find : www.ia-rse. Afrique RSE CSR Network Africa Facilitation webinars raise awareness promote CSR SDO initiatives Africa. Coordination CSR SDO Africa network. aim Good Africa program Africa reclaim good governance, corporate social responsibility, sustainable development. Corporate Social Responsibility Sustainable Development aims support shift development, sustainability, transformation Africa. Find : www.ia-rse. http://www.ia-rse. http://www.ia-rse. 32 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Afrique RSE CSR Network Africa Proposal law account CSR OHADA law Francophone Africa, deployment CSR publication sustainability reports real challenge. move lines, launched initiatives: CSR Barometers, webinars, creation CSR ODD Africa network, organization conferences, publication analyses ( 100 articles published). services include training executives managers CSR SDGs, carrying diagnoses, drafting sustainability reports, assisting governments institutions developing CSR policies publishing sustainability reports. Find : www.ia-rse. Amman Stock Exchange Sustainability reports ASE believes transparency, full disclosure, flow information timely manner investors decisions increase attractiveness market. part strategic plan, ASE initiated project requiring companies listed ASE20 index issue sustainability reports. enhance transparency, gain understanding related parties, gain competitive advantage. initiative aims raise awareness listed companies importance sustainability benefits stakeholders. Find : www.ase..jo Bocconi University Championing sustainability reporting Ariela Caglio research working sustainability ESG reporting 2015. aim encourage companies professionals reflect , learn innovate pursue disclose creation supporting sustainability SDGs. years, Caglio cultivated comprehensive range initiatives aimed advancing knowledge building capacity sustainability/ESG/SDG reporting disseminating good reporting practices. Find : https://accounting.unibocconi.eu/people/ariela-caglio#field_person_teachings http://www.ia-rse. http://www.ase..jo 33 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Lab Europe Corp inception 2006, Lab improved standards: core aspects Impact Assessment remain consistent, Lab recognizes limitations challenges current approach. presents opportunity evaluate performance requirements align sustainability frameworks. objective adapt advance requirements showcases leadership Corp movement ensuring compatibility ESG reporting practices. process, accountability global issues climate emergency, social justice, racial equity, economic inequity driven shareholder primacy crucial. Find : https://bcorporation.eu/. EFRAG Reporting -financial risks opportunities linkage business model initiative aimed identify good practices reporting sustainability-related risks opportunities identify linked business model. review role technology production consumption sustainability reporting information, including role artificial intelligence, blockchain, structured data, satellite imagery. Find : https://www.efrag.org/Activities/2010051121466598/Risks-opportunities--business- model Environmental Finance Awards promote practices sustainable finance Environmental Finance Awards initiative core part editorial coverage Environmental Finance title’ launch 1999. 1999, Environmental Finance forefront reporting climate change, , public attention growing issue climate change, decided launch Awards series. purpose Awards promote practices reward companies pursuing environmentally positive activities world finance. strongly believed promoting companies excel efforts gain attention encourage . time ESG issues traction dot- boom. Find : www.environmental-finance. www.fieldgibsonmedia. https://bcorporation.eu/. https://www.efrag.org/Activities/2010051121466598/Risks-opportunities--business-model https://www.efrag.org/Activities/2010051121466598/Risks-opportunities--business-model http://www.environmental-finance. http://www.fieldgibsonmedia. 34 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Global Reporting Initiative (GRI) Business Leadership Forum Corporate Reporting Driver Achieving SDGs March 2021 December 2022, GRI ran Business Leadership Forum Corporate Reporting driver achieving SDGs – international thought leadership program brought sustainability reporting practitioners, key stakeholders, data users. purpose program enable dialogue aim overcoming existing challenges. aimed raising quality strategic relevance corporate sustainability SDG reporting, enabling informed decision-making SDGs. Find : https://www.globalreporting.org/ GRESB GRESB Assessments & Benchmarks GRESB, global ESG benchmark real estate infrastructure, mission-driven industry-led organization actionable transparent environmental, social, governance (ESG) data financial markets. collect, validate, score, benchmark ESG data provide business intelligence, engagement tools, regulatory reporting solutions investors, asset managers, wider industry. Find : www.gresb. International Federation Accountants (IFAC) Net : Global Review Corporate Disclosures comprehensive review decodes current state anti-corruption reporting practices largest publicly traded companies worldwide, highlighting urgent enhanced quality, reliability, comparability. Find : https://www.ifac.org/knowledge-gateway/contributing-globaleconomy/publications/ understanding-anti-corruption-reporting http://www.fieldgibsonmedia. https://www.globalreporting.org/ http://www.gresb. https://www.ifac.org/knowledge-gateway/contributing-globaleconomy/publications/understanding-anti-corruption-reporting https://www.ifac.org/knowledge-gateway/contributing-globaleconomy/publications/understanding-anti-corruption-reporting 35 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Islamic Development Bank (IsDB) IsDB Sustainable Finance Framework IsDB’ Sustainable Finance Framework serves foundation IsDB issue Green Sustainability Sukuk (Sukuk Islamic equivalent Bonds) raise financing capital markets, Environmental, Social Governance (ESG) Socially Responsible Investments (SRI) investor base. enables diversification funding sources enhances practices area sustainable finance Islamic financial institutions time. Find : www.isdb.org ISO ISO 371000:2021 Governance organizations – Guidance ISO 37000 groundbreaking international standard establishes global benchmark good organizational governance. ISO 37000 details 11 fundamental principles practices relevant country type organization. ISO 37000 published September 2021 4 years collaborative work additional year preparation. 78 countries 25 organizations involved liaison, 1700 comments received. Find : https://www.iso.org/contact-iso.html Ministry Finance Economy (MFE) Improvement financial reporting public sector context, project support Government readiness process adoption IPSAS medium term. long term, adoption implementation IPSAS represents opportunity Albanian Government improve quality reliability public financial information. , improve decision-making assessing financial position, financial performance, cash flows, strengthening investment planning, asset management, achieving fiscal transparency accountability. Find : https://www.financa.gov.al/ http://www.isdb.org https://www.iso.org/contact-iso.html https://www.financa.gov.al/ 36 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 Skoll Centre Social Entrepreneurship, Saï Business School, University Oxford; Hong Kong University Science Technology (HKUST); Balancing Alliance Global Impact Sprint Skoll Centre Social Entrepreneurship Saï Business School University Oxford Hong Kong University Science Technology (HKUST) organized Global Impact Valuation Sprint (“Global Impact Sprint”). implementation 2030 Agenda Sustainable Development analyzing good practices impact measurement valuation pursuant SDG 12.6.1 related Sustainability reporting : ISAR indicator .3.1. (GHG emissions Scope 1) .3.2. (GHG emissions Scope 2) ISAR OHS .3.1. (Expenditures employee health safety proportion revenue) .3.2. (Frequency/incident rates occupational injuries). Find : https://www.sbs.ox.ac.uk/ Southern African Institute Business Accountants NPC Draftworx Cloud based SDG Reporting SMEs SAIBA prescribes standards business accountants follow providing financial -financial reporting engagements clients South Africa. technology partner Draftworx automates standards cloud solution ensure ease , efficiencies, ability collect, allocate, summarize, compare, extract, report information generated. Draftworx Software Service Providers (SSPs) Companies Intellectual Properties Commission (CIPC) purposes reporting financial information XBRL format. solution report CIPC Core SDG indicators issue report accompany SMEs' Annual Financial Statements. Find : https://saiba.org.za/ Good Governance Academy ESG Exchange ESG Exchange initiative convenes relevant institutional stakeholders global experts develop sustainability reporting ecosystem assist organizations meeting mandated reporting requirements. knowledge exchange, organizations enabled embed global practices operations context climate change, ESG, sustainability reporting. , majority organizations, SMEs , resources needed adhere sustainability reporting regimes. Find : https://www.goodgovernance.academy/ https://www.sbs.ox.ac.uk/ https://saiba.org.za/ https://www.goodgovernance.academy/ 37 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 UNDP IICPSD SDG Indicator 12.6.1 Reporting Research Collaboratory UNDP IICPSD’ SDG AI Lab collaborate UNCTAD UNEP support SDG Indicator 12.6.1 custodianship research SDG Indicator Reporting practices frontier technologies Natural Language Processing, Machine Learning, Data Visualization. initiative enable monitoring analysis sustainability reporting world establish database companies sustainability reporting practices. , expected initiative promote sustainability reporting private sector advocate improved reporting practices. Find : https://www.iicpsd.undp.org/content/istanbul/en/home.html United Nations Economic Commission Africa (ECA) Integrated Planning Reporting Toolkit Integrated Planning Reporting Toolkit (IPRT) web application developed response African countries simultaneously integrate 2030 Agenda Sustainable Development Africa' Agenda 2063 national development plans report progress harmonized . goals, targets, indicators Agendas built software, users visually assess level strength alignment Agendas national development plans simply clicking button. facilitates integration financing frameworks, tracking reporting plan performance. Find : https://www.uneca.org/ https://www.undp.org/policy-centre/istanbul https://www.uneca.org/ 38 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR HONOURS PAST EDITIONS 39 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR 40TH SESSION: 2022 HONOUREES International Initiatives: World Bank International Finance Corporation Improving Sustainability Reporting Emerging Markets info : www.worldbank.org United Nations Global Compact Communication Progress info : https://www.unglobalcompact.org World Economic Forum Stakeholder Capitalism Metrics info : https://www.weforum.org/stakeholdercapitalism Special Nomination International Category: Africa RSE CSR Network Africa CSR law OHADA Harmonisation Business Law Africa Barometers CSR Africa info : www.ia-rse. National Initiatives: Securities Exchange Commission Philippines, Philippines Capacity Building Exercises Partnerships Sustainability Reporting info : https://www.sec.gov.ph/ Quality Net Foundation, Greece Greek Sustainability Code info : https://qualitynetfoundation.org/ National Planning Department Colombia, UNDP Colombia, GRI, Colombia SDG-Corporate Tracker info : https://www.ods.gov./ Special Nomination National Category: Mexican Financial Reporting Standards Board, (CINIF), Mexico Mexican Sustainability Disclosure Standards info : https://www.cinif.org.mx/index.php Belgian Institute Registered Auditors, Belgium Awards Belgian Sustainability Reports info : https://www.ibr-ire./fr http://www.worldbank.org https://www.unglobalcompact.org https://www.weforum.org/stakeholdercapitalism www.ia-rse. https://www.sec.gov.ph/ https://qualitynetfoundation.org/ https://www.ods.gov./ https://www.cinif.org.mx/index.php https://www.ibr-ire./fr 40 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR 40TH SESSION: 2022 HONOUREES 41 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR 39TH SESSION: 2021 HONOUREES International Initiatives: World Business Council Sustainable Development Assurance Internal Control information : http://www.wbcsd.org/ Global AI Harmonizing corporate sustainability reporting intersection Big Data, AI Technology, UNCTAD-ISAR Global Core Indicators (GCI) SDG Target 12.6.1 information : http://www.global-ai.org/ Balancing Alliance VBA Impact Statement Integrated Accounts information : www.-balancing. Special Nomination International Category: FBN - Family Business Network International UNCTAD Switzerland Family Business Sustainable Development information : www.fbn-.org National Initiatives: FSR - Danish Auditors Partnering improved sustainability reporting practice information : www.fsr.dk https://www.fsr.dk/om-fsr/-fsr Institutes Public Chartered Accountants Kenya Rwanda (ICPAR ICPAK) Financial Reporting Awards (FIREAWARDS) information : http://www.icparwanda./ http://www.icpak./ South African Institute Business Accountants (SAIBA) GCI Capacity Building SMEs information : http://www.saiba.org.za/ Special Nomination International Category: Malaysian Sustainable Finance Initiative (MSFI) Malaysian Sustainable Finance Initiative information : http://www.msfi../ http://www.wbcsd.org/ http://www.global-ai.org/ http://www.-balancing. http://www.fbn-.org http://www.fsr.dk https://www.fsr.dk/om-fsr/-fsr http://www.icparwanda./ http://www.icpak./ http://www.saiba.org.za/ http://www.msfi../ 42 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR 38TH SESSION: 2021 HONOUREES 43 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR 37TH SESSION: 2020 HONOUREES International Initiatives: Global Algorithmic Institute, USA Big data AI-driven platform UNCTAD Global Core Indicators (GCI) www.globalai. Prince’ Accounting Sustainability Project (A4S), United Kingdom A4S Essential Guide Series www.accountingforsustainability.org FSB Task Force Climate-related Financial Disclosures, USA FSB Task Force Climate-related Financial Disclosures (TCFD) www.fsb-tcfd.org National Initiatives: Colombo Stock Exchange, Sri Lanka Engagement GRI ‘Enhancing Corporate Transparency Sri Lanka’ inculcating sustainability reporting listed companies workshops, events, roundtables publication ESG Guidance document Listed companies www.cse.lk London Stock Exchange Group, United Kingdom LSEG ESG Reporting Guidance www.lseg. Japan Exchange Group, ., Japan Practical Handbook ESG Disclosure www.jpx..jp/english Special Recognition: Institute Certified Public Accountants Kenya (ICPAK) FiRe Award encourages assists Kenyan enterprises disclose publish data contributions implementation 2030 Agenda Sustainable Development. award facilitates improvements companies’ reporting ESG issues ensuring practice entrenched reporting cycle. https://www.icpak./ http://www.globalai. http://www.accountingforsustainability.org http://www.fsb-tcfd.org http://www.cse.lk http://www.lseg. http://www.jpx..jp/english https://www.icpak./ 44 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR 37TH SESSION: 2020 HONOUREES 45 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR 36TH SESSION: 2019 HONOUREES International Initiatives: Impact Institute, Netherlands Framework Impact Statements https://www.impactinstitute./ World Business Council Sustainable Development, Switzerland Aligning Enterprise Risk Management ESG-Related Risks https://www.wbcsd.org National Initiatives: SYNTAO, China Material Quantitative Indicators (MQI) Reporting Guidelines Database http://en.syntao./syntaoEN/index.php/web/index SAMCODES Standards Committee, South Africa South African Guideline Reporting Environmental, Social Governance Parameters Mining, Oil Gas Industries (SAMESG Guideline) https://www.samcode..za/samcode-ssc/samesg Securities Exchange Commission, Philippines Sustainability Reporting Guidelines Publicly Listed Corporations (PLCs) Philippines http://www.sec.gov.ph/ FSR-Danish Auditors, Denmark ESG Key Performance Indicators Annual Report www.fsr.dk German Council Sustainable Development, Germany German Sustainability Code (Deutscher Nachhaltigkeitskodex) https://www.nachhaltigkeitsrat.de https://www.impactinstitute./ https://www.wbcsd.org http://en.syntao./syntaoEN/index.php/web/index https://www.samcode..za/samcode-ssc/samesg http://www.sec.gov.ph/ http://www.fsr.dk https://www.nachhaltigkeitsrat.de 46 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR 36TH SESSION: 2019 HONOUREES 47 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR 35TH SESSION: 2018 HONOUREES World Business Council Sustainable Development (WBCSD), Switzerland https://www.wbcsd.org FSR – Danish Auditors, Denmark www.fsr.dk Aviva, UK & World Benchmarking Alliance, Netherlands www.worldbenchmarkingalliance.org/ www.aviva. B3 Accounting, Brazil www.b3accounting./ Ministry Economy Finance, France & Ministry Financial Markets Consumer Affairs, Sweden https://www.economie.gouv.fr/---french-ministry---economy--finance/ https://www.government.se/ government-policy/financial-markets/ Green Finance Taskforce, UK http://greenfinanceinitiative.org/ Professor Carol Adams, Durham University Business School, UK https://www.dur.ac.uk/research/directory/staff/id=13964 https://www.wbcsd.org http://www.fsr.dk http://www.worldbenchmarkingalliance.org/ http://www.aviva. http://www.b3accounting./ https://www.economie.gouv.fr/---french-ministry---economy--finance/ https://www.government.se/government-policy/financial-markets/ https://www.government.se/government-policy/financial-markets/ http://greenfinanceinitiative.org/ https://www.dur.ac.uk/research/directory/staff/id=13964 48 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 TESTIMONIALS 49 Intergovernmental Working Group Experts International Standards Accounting Reporting ISAR HONOURS 2023 ISAR Honors driven sustainability initiatives world impact full dialogue recognition practices. ISR Honours spreading SDG advocacies, embracing -living cultivating sustainable practices. -Atty. Emilio . Aquino, CPA, CSEE, SEC Chairperon CEO, Security Exchange Commission Philippines ISAR Honour Recipient 2022 National Category UN Global Compact supports ISAR efforts enhancing quality comparability companies’ reporting contribution Agenda Sustainable Development 2030. ISAR valuable work contributions advancing corporate reporting accounting. Griet Cattaert, Head Labour Rights, United Nations Global Compact ISAR Honour Recipient 2022 International Category ISAR Honours amazing initiative UNCTAD. creates international platform share ideas showcase global efforts diverse set organizations support UN SDGs. recipient award, attest Awards enhanced environmental credentials. Amin Nicolaas Van Wyk | Chief Executive Officer, South African Institute Business Accountants ISAR Honour Recipient 2021 National Category isar.unctad.org @UNCTAD @UNCTAD_ISAR unctad.org/facebook unctad.org/youtube unctad.org/flickr unctad.org/linkedin unctad.org/instagram http://isar.unctad.org http://unctad.org/facebook http://unctad.org/youtube http://unctad.org/flickr http://unctad.org/linkedin http://unctad.org/instagram PREVIOUS 14: Page 2: Page 3: Page 4: Page 5: Page 6: Page 7: Page 8: Page 9: Page 10: Page 11: Page 12: Page 13: Page 14: Page 15: Page 16: Page 17: Page 18: Page 19: Page 20: Page 21: Page 22: Page 23: Page 24: Page 25: Page 26: Page 27: Page 28: Page 29: Page 30: Page 31: Page 32: Page 33: Page 34: Page 35: Page 36: Page 37: Page 38: Page 39: Page 40: Page 41: Page 42: Page 43: Page 44: Page 45: Page 46: Page 47: Page 48: Page 49: NEXT 19: Page 2: Page 3: Page 4: Page 5: Page 6: Page 7: Page 8: Page 9: Page 10: Page 11: Page 12: Page 13: Page 14: Page 15: Page 16: Page 17: Page 18: Page 19: Page 20: Page 21: Page 22: Page 23: Page 24: Page 25: Page 26: Page 27: Page 28: Page 29: Page 30: Page 31: Page 32: Page 33: Page 34: Page 35: Page 36: Page 37: Page 38: Page 39: Page 40: Page 41: Page 42: Page 43: Page 44: Page 45: Page 46: Page 47: Page 48: Page 49: