Publications

Guidance Materials

Tackling the Sustainability Reporting Challenge – A Policy Guide

Guidance on Core Indicators for Sustainability and SDG Impact Reporting

Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals

Monitoring of Compliance and Enforcement for High-quality Corporate Reporting: Guidance on Good Practices

Accounting and Financial Reporting by Small and Medium-sized Enterprises: Trends and Prospects

The Accounting Development Tool: Building Accounting for Development

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Sustainability Reporting

Corporate Governance Disclosure in Emerging Markets

Corporate Governance in the Wake of the Financial Crisis

Disclosure of the impact of corporations on society

Selected Issues in Corporate Governance: Regional and Country Experiences

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International Accounting and Reporting Issues (Series)

UNCTAD has been contributing towards the harmonization of financial accounting and reporting standards since the 1970s. In order to address accounting and financial reporting issues on a continuous and inclusive basis, member States established the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) in 1982.

The Review of International Accounting and Reporting Issues series contains the proceedings of the various session of ISAR as well as essays by leading experts on the implementation of international accounting standards and the current state of the international standard-setting process.