Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting
The Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is hosted by the United Nations Conference on Trade and Development (UNCTAD). Created in 1982 by the United Nations Economic and Social Council (ECOSOC),[1] its mission is to facilitate investment, development and economic stability by promoting good practices in corporate transparency and accounting.
Annual sessions and workshops
The Working Group holds its annual sessions and workshops at the United Nations Office at Geneva, Switzerland, with several hundred delegates attending from more than half of the UN member states. Participants include policymakers, regulators, and representatives from academia, civil society, private industry and various national, regional and international accountancy organizations.
Areas of work
ISAR is focused on a number of areas of financial and non-financial corporate reporting, including:
- Sustainability accounting and reporting
- Implementation of International Financial Reporting Standards (IFRS)
- Accounting by Small and Medium-sized Enterprises (SMEs)
- Corporate governance disclosure
- Corporate responsibility reporting
- Environmental accounting and reporting
ISAR Honours
The ISAR Honours initiative recognizes policy, institutional and capacity-building efforts of different stakeholders that encourage and assist enterprises to publish data on their contribution to the implementation of 2030 Agenda for Sustainable Development, and facilitate dissemination of good practices in this area.[2]
Reports and publications
The ISAR Group of Experts produces a number of research and voluntary guidance documents. Each year, UNCTAD publishes ISAR's latest research papers in the annual review International Accounting and Reporting Issues. The work of ISAR is freely available for download from the UNCTAD website. The research and guidance documents are also widely distributed through on-the-ground workshops and training programmes around the world.
Voluntary guidance publications include:
- (2019) Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals[1]
- (2008) Guidance on Corporate Responsibility Indicators in Annual Reports[2]
- (2006) Guidance on Good Practices in Corporate Governance Disclosure[3]
- (2003) Accounting and Financial Reporting Guidelines for Small and Medium-Sized Enterprises (SMEGA) Level 3 Guidance[4]
References
External links
- https://isar.unctad.org/
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commissions
- United Nations Commission on Crime Prevention and Criminal Justice (CCPCJ)
- United Nations Commission on Narcotic Drugs (CND)
- United Nations Commission on Population and Development (CPD)
- United Nations Commission on Science and Technology for Development (CSTD)
- United Nations Commission for Social Development (CSocD)
- United Nations Statistical Commission (StatCom)
- United Nations Commission on the Status of Women (CSW)
- United Nations Forum on Forests (UNFF)
- Europe (ECE)
- Africa (ECA)
- Latin America and the Caribbean (ECLAC)
- Asia and the Pacific (ESCAP)
- Western Asia (ESCWA)
- Food and Agriculture Organization (FAO)
- International Civil Aviation Organization (ICAO)
- International Fund for Agricultural Development (IFAD)
- International Labour Organization (ILO)
- International Monetary Fund (IMF)
- International Maritime Organization (IMO)
- International Telecommunication Union (ITU)
- United Nations Educational, Scientific and Cultural Organization (UNESCO)
- United Nations Industrial Development Organization (UNIDO)
- UN Tourism
- Universal Postal Union (UPU)
- World Health Organization (WHO)
- World Intellectual Property Organization (WIPO)
- World Meteorological Organization (WMO)
- World Bank Group (WBG)
Programmes
- United Nations Development Programme (UNDP)
- United Nations Environment Programme (UNEP)
- United Nations Population Fund (UNFPA)
- United Nations Human Settlements Programme (UN-Habitat)
- United Nations Children's Fund (UNICEF)
- World Food Programme (WFP)
- Committee for Development Policy (CDP)
- Committee of Experts on Public Administration (CEPA)
- Committee on Economic, Social and Cultural Rights (CESCR)
- Committee of Experts on Global Geospatial Information Management (GGIM)
- Intergovernmental Working Group of Experts on International
Standards of Accounting and Reporting (ISAR) - Group of Experts on Geographical Names (UNGEGN)
- United Nations Permanent Forum on
Indigenous Issues (UNPFII) - Committee of Experts on International Cooperation in Tax Matters
- Committee of Experts on the Transport of Dangerous
Goods and on the Globally Harmonized System of Classification and Labelling of Chemicals - Committee on Non-Governmental Organizations
training
- United Nations Interregional Crime and Justice Research Institute (UNICRI)
- United Nations Institute for Disarmament Research (UNIDIR)
- United Nations Institute for Training and Research (UNITAR)
- United Nations Research Institute for Social Development (UNRISD)
- United Nations System Staff College (UNSSC)
- United Nations University (UNU)
- High-level Political Forum on Sustainable Development (HLPF)
- International Trade Centre (ITC)
- Joint United Nations Programme on HIV/AIDS (UNAIDS)
- United Nations Conference on Trade and Development (UNCTAD)
- United Nations Sustainable Development Group (UNSDG)
- United Nations High Commissioner for Refugees (UNHCR)
- United Nations International Children's Emergency Fund (UNICEF)
- United Nations Office for Project Services (UNOPS)
- United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA)
- United Nations Entity for Gender Equality and the Empowerment of Women (UN-Women)
- Functional Commission on Sustainable Development (CSD - Replaced in 2013 by UNHLPF)
- Functional Commission on Human Rights (UNCHR - Replaced in 2006 by UNHRC)
- International Refugee Organization (IRO - Replaced in 1952 by UNHCR)
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