What does ISAR stand for?

ISAR is the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, the United Nations focal point on accounting and corporate governance matters. It was established in 1982 by the United Nations Economic and Social Council (ECOSOC). Through its Division on Investment and Enterprise, the United Nations Conference on Trade and Development (UNCTAD) serves as ISAR’s secretariat, providing substantive and administrative inputs to its activities.

What are ISAR’s mandates?

ISAR reviews developments in the field of international reporting and promotes best practices for corporate governance. Within the context of Agenda 2030, ISAR contributes to the realization of the Sustainable Development Goals (SDGs) through enhanced transparency and sustainability standards for companies. ISAR reports to the Investment, Enterprise and Development Commission at UNCTAD.

In addition to its main yearly sessions in Geneva, ISAR and its secretariat engage in year-long research and technical cooperation. ISAR is currently welcoming applications for formal membership in the Group of Experts.


 Many challenges still lie ahead in the area of accounting and reporting. Building an efficient accounting and reporting system requires the development of appropriate policies and regulations, a strong institutional base and adequate resources. – Dr. Mukhisa Kituyi, Secretary-General, UNCTAD