Tuesday 9 November 2021

Agenda item 1. Election of officers
Agenda item 2. Adoption of the agenda and organization of work

Opening statements: Rebeca Grynspan, Secretary-General, UNCTAD
Introductory remarks: James Zhan, Director, Division on Investment and Enterprise, UNCTAD

High-level panel: Recent developments related to the convergence of financial and sustainability reporting frameworks and standards

Tajinder Singh, Deputy Secretary-General, International Organization of Securities Commissions
Paul Munter, Acting Chief Accountant, Securities and Exchange Commission, United States

Debora Ponce, Vice-Chair, Thirty-Seventh Session; Counsellor, Permanent Mission of Guatemala to the World Trade Organization
Maria Ria Nonyana-Mokabane, Chief Director, Legislative Drafting, Department of Trade and Industry, South Africa
Ahmed bin Abdullah Al-Meghames, Secretary-General, Organization for Certified Public Accountants, Saudi Arabia
Seema Jamil-O’Neill, Technical Director, Endorsement Board, United Kingdom of Great Britain and Northern Ireland
Ian Carruthers, Chair, International Public Sector Accounting Standards Board
Plenary discussion

Wednesday 10 November 2021

Agenda item 3. Review of practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals

  • How can collaboration between the public sector, the private sector and civil society be fostered to further contribute to enhancing the role of entity reporting in assessing the contribution of the private sector to achieving the Sustainable Development Goals?
  • What are good practices in addressing the major challenges to Goals-related reporting by companies?
  • What are the most pressing capacity-building needs for companies, especially small and medium-sized enterprises and family businesses, and what is the most efficient way to address such capacity-building needs?
  • What would be the best way to strengthen countries’ efforts to measure the contribution of the private sector to achieving the Sustainable Development Goals?
  • How can UNCTAD better support countries to speed up the collection of data for indicator 12.6.1 under the Goals?

Patrick de Cambourg, President, Autorité des normes comptables, France

Introduction of agenda item 3 by UNCTAD secretariat
Richard Bolwijn, Officer-in-Charge, Enterprise Branch, Division on Investment and Enterprise, UNCTAD

Ariela Caglio, Associate Professor, Management Accounting; Director, ESSEC-Bocconi Double Degree, Bocconi University
Elsa Beatriz Garcia Bojorges, President, Financial Reporting Standards Board, Mexico
Wilmar Franco Franco, President, Technical Council of Public Accounting, Colombia
Donna Street, Director, Research and Educational Activities, International Association for Accounting Education and Research; Professor, Al and Marcie Mahrt Chair in Accounting, University of Dayton, United States of America
Plenary discussion
Side event: Global core indicators online learning platform

Thursday 11 November 2021

Agenda item 3 (continued)

Erkki Liikanen, Chair, International Financial Reporting Standards Foundation Trustees

Cliff Nyandoro, Manager, Technical Services, Institute of Certified Public Accountants, Kenya
Olga Bernatskaia, Vice President, CPA Russia, Institute of Certified Public Accountants of Russian Federation
Drissa Kone, President, Order of Chartered Accountants, Côte d’Ivoire
Kon Yin Tong, President, Institute of Chartered Accountants, Singapore
Plenary discussion
Consideration of outcomes of agenda item 3
Informal consultations (by invitation only)

Friday 12 November 2021

Agenda item 4. Climate-related financial disclosures in mainstream entity reporting: good practices and key challenges

The panel will review the current state of climate-related financial disclosures and emerging good practices and key challenges. The following issues will be addressed:

  • How can the quality of and access to quantitative climate-related financial disclosures be further facilitated?
  • What are examples of good practices that show the connectivity between climate-related disclosures and statutory financial disclosures?
  • What needs to be done to promote consistency between financial reporting and climate-related financial disclosures?
  • What are some actions that Governments, policymakers and regulators can take to promote high-quality climate-related financial disclosures?
  • How can the full corporate reporting supply chain be engaged in promoting high-quality climate-related financial disclosures?
  • How can member States build technical capacity with respect to climate-related financial disclosures?
  • How can the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting support countries in their efforts to improve the availability and quality of climate-related financial disclosures?

Introduction of agenda item 4 by UNCTAD secretariat
Richard Bolwijn, Officer-in-Charge, Enterprise Branch, Division on Investment and Enterprise, UNCTAD

Nancy Kamp, Professor, Non-Financial Information, Integrated Reporting and Assurance, University of Groningen
Vania Maria da Costa Borgerth, Chair, Thirty-Second Session; Head, Network for Integrated Reporting, Brazil
Mario Abela, Professor, Accounting, IESEG School of Management
Ewald Muller, Chair, Thirty-First Session; Managing Director, Supervision and Authorization, Financial Centre Regulatory Authority, Qatar
Plenary discussion

Agenda item 5. Other business
Richard Bolwijn, Officer-in-Charge, Enterprise Branch, Division on Investment and Enterprise, UNCTAD

Consideration of outcomes of agenda items 4 and 5
Agenda item 6. Provisional agenda for the thirty-ninth session
Agenda item 7. Adoption of the report
Post-session event: Regional partnership for the promotion of sustainability and Sustainable Development Goals-related reporting in Latin America