UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has been contributing towards global efforts aimed at promoting reliable and comparable financial and non-financial reporting by enterprises around the world.
ISAR has published guidance materials on a number of topics with a view to facilitating practical implementation of globally recognized standards and codes by member States of the United Nations.
At its thirty-fifth session, ISAR requested the UNCTAD secretariat to complete its work on the GCI and conduct a pilot test of the core indicators at the country level. To this end, UNCTAD conducted selected case studies on the application of the guidance for companies in six countries, representing different regions and industries. In addition, an overview of the implementation of the guidance in several companies was conducted in Egypt and the United States of America. The objective of the case studies was to validate the applicability of the core indicators, the suggested measurement methodology and the availability of the required data.
This publication is a compilation of case studies with a view to facilitating sharing of good practices among member states.
- Volume I includes two chapters and three annexes. The first chapter presents an overview of the case studies. The second chapter contains the case study of Nornickel (Russian Federation) prepared for UNCTAD by Vladimir Skobarev, Partner, Head of Corporate Governance and Sustainability, FBK Grant Thornton.
- Volume II contains case studies of Promiga (Colombia), and Porta Hotels, Saúl E. Méndez, and Corporación Multi Inversiones (Guatemala).
- Volume III contains case studies on two Italian companies – Dellas Spa and Beautyprof Spa, Sensation Profumerie – in two respective chapters.
Additional case studies may be published in the future.