ISAR

International Standards of Accounting and Reporting

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United Nations Development Account project

Enabling policy frameworks for enterprise sustainability and SDG reporting in Africa and Latin America

This project intends to strengthen the capacities of Governments to measure and monitor the private sector contribution to the 2030 Agenda for Sustainable Development, in particular on target 12.6 Encourage companies, especially large and transnational companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycle.

Company reporting on the 2030 Agenda is a complex issue that requires addressing a number of challenges, which may be grouped in two levels. There are issues related to the harmonization and consistency of financial information with sustainability reporting in general, and further issues with regard to aligning sustainability reporting with the SDGs monitoring framework and its indicators. However, many countries lack the institutional and technical capacity to adapt their corporate reporting environments to the new demands spurred by the 2030 Agenda and effectively assess the private sector contribution towards attaining the SDGs.

In this context, the project’s goals are to:

  • Develop and implement a mechanism to coordinate efforts among different national authorities in establishing a sustainability reporting framework.
  • Help companies prepare and publish useful sustainability reports within that framework.
  • Support Governments in the collection of comparable and reliable information on companies’ contribution towards the SDG implementation aligned with the global framework of SDG indicators.

At the heart of this mechanism is the integration of financial and non-financial information as part of companies’ reporting cycles.

The project will improve quality and facilitate international comparability of sustainability reporting, as well as enable multiple authorities within Governments to articulate, collaborate, and better assess the private sector contribution towards attaining the SDGs. Ultimately, the project will enhance the SDG monitoring mechanism.
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News

1-3 November 2022 Intergovernmental working group of experts on international standards of accounting and reporting, 39th session

31 October 2022 UNCTAD-ISAR Workshop: Regional partnerships as a blueprint for maximising impact on strengthening national sustainability reporting practice and infrastructure

8 June 2022 Roundtable on strengthening the sustainability reporting infrastructure in Colombia

1-2 June 2022 ISAR members' consultations on ISSB’s Exposure Drafts

26-27 May 2022 The Regional Partnership for the promotion of sustainability and SDG reporting in Latin America meets to jointly prepare feedback on the ISSBs Exposure Drafts

18 March 2022 E-learning courses with UNITAR: Implementation of core SDG indicators for sustainability reporting by companies, in English, French and Spanish

2-3 March 2022 Consultative Group Meeting on national infrastructure for high quality sustainability reporting

24-28 January 2022 Regional Workshop and launch of Regional Partnership for the promotion of SDG and Sustainability Reporting in Africa

12 November 2021 First meeting of the Regional Partnership for the promotion of sustainability and SDG reporting in Latin America

9-12 November 2021 Intergovernmental working group of experts on international standards of accounting and reporting, 38th session

8 November 2021 UNCTAD-ISAR – IAAER Workshop Impact of COVID 19 on company financial and sustainability reporting

2-4 November 2021 National Consultative Workshop of the Development Account 11th Tranche Project 1819H in Kenya

22 October 2021 UNCTAD names winners of ISAR Honours 2021

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United Nations Conference on Trade and Development

Palais des Nations, 8-14,

Av. de la Paix, 1211 Geneva 10

Switzerland

isar@unctad.org

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