International Accounting and Reporting Issues: 2004 Review - Unctad

CONTENTS
FOREWORD ............................................................................................................... iii
EXECUTIVE SUMMARY............................................................................................v
INTRODUCTION....................................................................................................... vii
CHAPTER I..................................................................................................................1
REVIEW OF THE COMPARABILITY AND RELEVANCE OF EXISTING
INDICATORS ON CORPORATE SOCIAL RESPONSIBILITY................................1
I. Introduction ................................................................................................4
II. Overview of major existing initiatives and regulations relating to
corporate social responsibility indicators...................................................5
A. Demand for, and challenges of, CSR reporting..................................5
B. Governmental guidelines on sustainability reporting.........................7
C. Civil society initiatives.......................................................................8
D. Corporate practices.............................................................................9
III. Main issues raised by the examination of comparability and relevance of
existing social indicators ..........................................................................11
A. Scope of social reporting..................................................................11
B. Users of social reporting ..................................................................11
C. Criteria that may facilitate the development of comparable and
relevant social indicators..........................................................................13
D. Means of communication for social information ...............................17
E. Potential indicators for further consideration...................................18
IV. Specific issues of social reporting by small and medium-size enterprises ..
..............................................................................................................19
V. Conclusion................................................................................................19
ANNEX I. MEMBERS OF THE INFORMAL CONSULTATIVE GROUP OF EXPERTS (CGE)21
ANNEX II. INDICATORS SUGGESTED FOR DISCUSSION AT THE CGE MEETING..........22
CHAPTER II ..............................................................................................................25
REVIEW OF THE IMPLEMENTATION STATUS OF CORPORATE
GOVERNANCE DISCLOSURES AND THE ROLE OF SUCH DISCLOSURES IN
ADDING SUSTAINABLE VALUE ...........................................................................25
I. Introduction ..............................................................................................29
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