Guidance on Corporate Responsibility Indicators in Annual Reports

Front Cover
United Nations Publications, 2008 - Business & Economics - 55 pages
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In a rapidly globalizing world, interest in corporate responsibility continues to grow among a broad range of enterprises, investors, civil society actors and other stakeholders. With trillions of dollars around the world invested in funds that explicitly consider corporate responsibility issues, and with stakeholders demanding more non-financial information from enterprises, the call for clear, concise and concrete guidance on corporate responsibility reporting has never been louder. This form of reporting provides shareholders and other stakeholders with a more holistic view of an enterprise ́s activities and performance. This serves the goal of all corporate reporting, which is to increase our understanding of a company ́s performance, and the quality of its management. Such corporate transparency facilitates investment decisions, and more broadly, allows governments and other stakeholders to assess an enterprise ́s contribution to social and economic development.The demand for more information on corporate responsibility issues is becoming increasingly sophisticated, with greater calls for concise and comparable reports. This is an area where UNCTAD's Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) can play a role. This work was undertaken within the framework of ISAR's mandate to promote the harmonisation of best practices in corporate reporting, and in recognition of the call in the Sašo Paulo Consensus for UNCTAD to carry out analytical work with a view to facilitating and enhancing positive corporate contributions to the economic and social development of host developing countries.
 

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Contents

Introduction
1
Stakeholders and their information needs
5
Criteria for the selection of core indicators
11
B Guiding principles
14
C Constraints
15
Selected indicators and measurement methodology
17
B Review of measurement methodology
19
Additional definitions
51
Additional references
52
Ecoefficiency indicators
55

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