Guidance on Corporate Responsibility Indicators in Annual Reports
United Nations Publications, 2008 - Business & Economics - 55 pages
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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Stakeholders and their information needs
Criteria for the selection of core indicators
B Guiding principles
Selected indicators and measurement methodology
B Review of measurement methodology
Accounting Standards Additional information andlor Background breakdown Classification of Occupations collective bargaining agreements company’s Compilation contract corporate responsibility issues corporate responsibility reporting definitions Eco-Efficiency Indicators employee benefits employee broken employee category employment category employment type enterprise’s entity Ernst & Young experts Financial Reporting Full-time equivalents funds gender Global GRI indicator health and safety hours of training identified Identifythe indicators reported intangible asset internal investment investors KPMG liability lLO Convention lnternational Standard Classification local purchasing lost days lSAR lSAR’s materiality measured reliably measurement methodology non-financial number of employees occupational accidents Occupational Safety operations positive corporate contributions Presentation and disclosure PricewaterhouseCoopers recognized relating to previous relevant reporting enterprise reporting period revenues selected indicators session social socially responsible investment specific stakeholders Switzerland taxes Total number Total workforce transaction UNCTAD United Kingdom United Nations users value added value added tax vocational training courses workers