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UNCTAD Initiatives
Prepared by UNCTAD drawing on discussions held in the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), this document presents a set of 16 indicators in the economic and social spheres. These two spheres were chosen to prompt companies to increase their extra-financial communication for their investors and other interested stakeholders so that concise information can be provided and compared. Indicators were chosen on the basis of their national dimension, their contribution to development and the possibility to report concrete results.


Guidance on Corporate Responsibility Indicators in Annual Reports