Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirty-fifth session

The session will provide an opportunity for member States to discuss main developments in financial and non-financial reporting by enterprises.

In particular, it will discuss and share good practices on how enterprise reporting can contribute to the implementation of the 2030 Agenda for Sustainable Development that has created a new demand on enterprise reporting as a means to assess and enhance the private sector’s role in attaining the Sustainable Development Goals.

It will also review issues of practical implementation of international standards of accounting and reporting in the public and private sectors.

In line with the agreed conclusions reached by member States at the thirty-fourth session of the Intergovernmental Working Group of Experts, the main agenda items for the thirty-fifth session are as follows:

1. Enhancing comparability of sustainability reporting: Selection of core indicators for entity reporting on contribution towards the attainment of the Sustainable Development Goals.

2. Issues of practical implementation of international standards of accounting and reporting in the public and private sectors.

Additional topics will be considered under “other business”, including presentations on implementation of the UNCTAD–ISAR Accounting Development Tool by member States.

This year, ISAR will take place as part of the World Investment Forum 2018, which will be held from 22 to 26 October at the Palais des Nations.

The Forum is a high-level, biennial, multi-stakeholder gathering designed to facilitate dialogue and action on the world’s key and emerging investment-related challenges.

This year’s Forum will focus on the global challenges to international investment in the new era of globalization and industrialization. It will provide an opportunity for open dialogue between all investment stakeholders, in particular where solution-oriented initiatives can be discussed, and global partnerships fostered to advance prosperity for all.