Corporate Governance Principles for Annual Reporting in the Commonwealth.

ENVIRONMENTAL FINANCIAL ACCOUNTING AND REPORTING AT THE CORPORATE LEVEL

improving the credibility of corporate environmental reporting activities by formalizing the external attestation process.

Discussion Paper on the Financial Reporting and Auditing Aspects of Corporate Governance. European Federation of Accountants.

In most circumstances, the financial reporting standards required for corporate reporting are contained in the generally accepted accounting principles recognized in the country where the entity is domiciled.

TD B COM.2 ISAR 2 Environmental Financial Accounting and Reporting at the Corporate Level report by the UNCTAD secretariat

For example ISO 14064 on Greenhouse gases, US DOE 1605(b) on General Guidelines for Voluntary Greenhouse Gas Reporting, WRI WBCSD on The Greenhouse Gas Protocol A Corporate Accounting and Reporting Standard.

In its Agreed Conclusions the Group recommended that the report entitled Transparency and Disclosure Requirements for Corporate Governance be updated and that an annual study to assess the state of reporting on corporate governance be undertaken.

To complement UNCTAD's work on corporate governance in the context of the Intergovernmental Group of Experts on International Standards of Accounting and Reporting.

The organization's integrated corporate system (the Programme Manager System ProMs and SAP) was further enhanced to provide more timely and accurate information, with the reporting tools refined to allow for improved reporting on the MTSP.

For example ISO 140645 3 on Specifications with Guidance at the Organization Level for Quantification and Reporting of Greenhouse Gas Emissions and Removals and WRI WBCSD on The Greenhouse Gas Protocol A Corporate Accounting and Reporting Standard.

Although the environment has played a larger role in corporate strategy over the last decade, it is nevertheless apparent that annual reports at present fail to convey either the significance of environmental issues to the reporting entity or any adequate description of how corporate management is attempting to integrate environmental strategy into overall corporate strategy.

Grundsatzkommission Corporate Governance (German Panel for Corporate Governance) (2000). Corporate Governance Rules for German Quoted Companies.

This interim statement attempts to bring together in one place most of the issues which have been raised in corporate accounting and reporting of environmental impacts.

The role of the corporate sector, and corporate strategies

Statement on Global Corporate Governance Principles. International Corporate Governance Network.

With regard to corporate governance, at the twenty first session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), which took place in Geneva from 27 to 29 October 2004, the Secretariat reviewed recent trends in corporate governance disclosures.

Corporate strategy

Corporate responsibility

Revised Statement on Global Corporate Governance Principles. International Corporate Governance Network.

Finance Committee on Corporate Governance (2000). Malaysian Code on Corporate Governance.

The chairperson further reported on round tables, workshops, publications and liaison work that the secretariat had undertaken during the reporting period, including the secretariat's participation in recent and forthcoming regional and international events dealing with financial reporting, corporate governance and transparency matters.

Corporate Governance Committee (2004). The Belgian Code on Corporate Governance ('Lippens Code')

Committee on Corporate Governance (1999). Code of Best Practice for Corporate Governance.

See ISO DIS 14064 2 on Specifications with Guidance at the Project Level for Quantification, Monitoring and Reporting of Greenhouse Gas Emission Reductions and Removal Enhancements and WRI WBCSD on The Greenhouse Gas Protocol A Corporate Accounting and Reporting Standard for details on these principles.

Corporate specific reasons.

Initiative Corporate strategy

Corporate fund raising.

Corporate criminal liability

Corporate criminal liability

Corporate leaders realized that economic incentives accrued from being a good corporate citizen.

Committee on Corporate Governance (1997). Corporate Governance in the Netherlands Forty Recommendations (Peters Code).

European Corporate Governance Institute. (In particular, see index of corporate governance codes by country.

After deliberating on various aspects of corporate responsibility reporting, the Group of Experts had agreed to continue its work in that area with a view to developing guidance on voluntary disclosures.

Expected accomplishment (c) should read as follows Improved opportunities for enterprises in developing countries and countries with economies in transition to enhance their competitiveness through deepened linkages between domestic and foreign firms and better understanding of emerging issues in accounting and reporting standards, corporate responsibility, transparency and good corporate practices .

The Secret Corporate Takeover

The Corporate Tax Conundrum

Whose Corporate Social Responsibility?

Operationalizing the corporate strategy

Corporate and income tax

corporate environmental policy statement

It saw merit in the Global Compact as one of several voluntary corporate responsibility initiatives and was keenly interested in the plans to establish an advisory board and tighten the reporting system.

Its aim is to develop a software application that will support the planning of and reporting upon UNHCR operations within the context of regional and corporate strategic plans. A prototype of the

During the reporting period, the secretariat worked closely with the Eastern, Central and Southern African Federation of Accountants (ECSAFA), the African Institute of Corporate Citizenship and various national accountancy bodies in Africa.

to make recommendations concerning the way(s) in which environmental performance is communicated in external corporate reporting and to suggest ways in which the use of environmental performance indicators can be improved