Reporting on the Sustainable Development Goals:

United Nations Conference on Trade and Development

关键词: Accounting and Reporting;   

RP-ID  :  UNCTAD/SER.RP/2018/1

学科分类：社会科学、人文和艺术（综合）

来源: United Nations Conference on Trade and Development

【 摘 要 】

This research paper provides an original survey of indicators used by enterprises in the area of environmental, social and governance (ESG) reporting.

The goal of the paper is to provide empirical inputs for the identification of a set of core indicators for companies, which would form a potential baseline for ESG reporting, while not precluding more extensive disclosures in the private sector. In order to accomplish this, the paper surveys the practices of the global top 100 listed companies, as well as a number of ESG rating agencies, in the context of the Sustainable Development Goals.

This empirical analysis has served as one of several inputs into UNCTAD's work in the area of core indicators for company reporting on the contributions towards the attainment of the Sustainable Development Goals.

This paper should be read in conjunction with background notes TD/B/C.II/ISAR/78 and TD/B/C.II/ISAR/81, prepared for discussions of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR).

【 预 览 】

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