International Standards of Accounting and Reporting (ISAR)

UNCTAD-ISAR assists member States in their efforts towards implementation of international standards, codes and best practices to promote harmonization and improvement of quality of enterprise reporting to facilitate financial stability, international and domestic investment, social and economic progress. It achieves these objectives by facilitating the exchange of views and best practices, building consensus, developing guidance documents, and providing technical assistance on issues related to both financial and sustainability/SDG reporting. This work is conducted through the annual sessions of ISAR, as well as associated workshops and roundtables, research and capacity-building activities. Since the adoption of the 2030 Agenda, ISAR focuses on the harmonization of companies reporting on their contribution to the SDG implementation.