The session will take place in the form of a virtual meeting.
The session will review main developments and discuss key challenges in financial and non-financial/sustainability reporting by enterprises aimed to enhance harmonization, comparability and quality of companies reporting on their contribution to the implementation of the 2030 Agenda for Sustainability Development to facilitate sharing of good practices in these areas and identifying related risks and opportunities.
In line with the agreed conclusions reached by member States at the thirty-sixth session of the Intergovernmental Working Group of Experts, the main agenda items for the thirty-seventh session are as follows:
- Practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals: Review of case studies.
- Climate-related financial disclosures in mainstream entity reporting: good practices and key challenges.
The thirty-seventh session of ISAR will be preceded by a technical workshop, which will be jointly organized by UNCTAD and the World Business Council for Sustainable Development (WBCSD) and entitled “Assurance on Sustainability Reports: current practices and challenges”. The ISAR workshop will take place on 30 October 2020 from 2 p.m. to 4 p.m. CET in a Webinar format.