Guidance on Corporate Responsibility Indicators in Annual Reports

United Nations Conference on Trade and Development

RP-ID  :  UNCTAD/ITE/TEB/2007/6

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 】

In a rapidly globalizing world, interest in corporateresponsibility continues to grow among a broad range ofenterprises, investors, civil society actors and otherstakeholders. The United Nations has undertaken variousactions to respond to this interest and to promote positivecorporate contributions to sustainable development. TheUnited Nations Global Compact has become the largestcorporate citizenship initiative in the world and continues toattract more signatories from all corners of the globe. TheUnited Nations Principles for Responsible Investment isattracting large numbers of institutional investors who seecorporate responsibility factors as affecting theirinvestments. With trillions of dollars around the worldinvested in funds that explicitly consider corporateresponsibility issues, and with stakeholders demandingmore non-financial information from enterprises, the call forclear, concise and concrete guidance on corporateresponsibility reporting has never been louder.

This form of reporting provides shareholders and otherstakeholders with a more holistic view of an enterprise´sactivities and performance. This serves the goal of allcorporate reporting, which is to increase our understandingof a company´s performance, and the quality of itsmanagement. Such corporate transparency facilitatesinvestment decisions, and more broadly, allowsgovernments and other stakeholders to assess anenterprise´s contribution to social and economicdevelopment.

The demand for more information on corporateresponsibility issues is becoming increasingly sophisticated,with greater calls for concise and comparable reports. Thisis an area where UNCTAD’s Intergovernmental WorkingGroup of Experts on International Standards of Accountingand Reporting (ISAR) plays a valuable role.

Since its eighteenth session in 2001, ISAR has viewedreporting on corporate responsibility as a significantemerging issue in the area of corporate transparency. ISARrecognized at its twentieth session in 2003 that enterprisescontinued to produce more information on corporateresponsibility, and that the pressure for improving reportingon social issues was increasing. Between its twenty-firstsession in 2004 and its twenty-fourth session in 2007, ISARexamined existing indicators, identified a core set ofindicators, and developed a consistent reportingmethodology.

This work was undertaken within the framework ofISAR’s mandate to promote the harmonization of bestpractices in corporate reporting, and in recognition of thecall in the São Paulo Consensus for UNCTAD to carry outanalytical work with a view to facilitating and enhancingpositive corporate contributions to the economic and socialdevelopment of host developing countries.

This guidance is expected to serve as a practicalvoluntary tool that will assist enterprises in their efforts tocommunicate with investors and other stakeholders.

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