Guidances

Over the past years, ISAR has published guiding documents on various topics of corporate reporting and accounting:

Guia sobre indicadores básicos para entidades que informan sobre su contribución hacia la implementación de los objetivos de desarrollo sostenible	Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals	Monitoring of Compliance and Enforcement for High-quality Corporate Reporting: Guidance on Good Practices	The Accounting Development Tool: Building Accounting for Development
Best Practice Guidance for Policymakers and Stock Exchanges on Sustainability Reporting Initiatives	Model Accounting Curriculum (Revised)	Guidance on Corporate Responsibility Indicators in Annual Reports	Guidance on Good Practices in Corporate Governance Disclosure
Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises – Level 3 (SMEGA 3)	Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises – Level 2 (SMEGA 2) *	A Manual for the Preparers and Users of Eco-efficiency Indicators	Accounting and Financial Reporting for Environmental Costs and Liabilities
Integrating Environmental and Financial Performance at the Enterprise Level

* In 2009, the twenty-sixth session of ISAR agreed on the need for considering withdrawing SMEGA Level 2 as a result of the publication of the IFRS for SMEs by the IASB.