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European Union / European countries
USA, Canada, Australia, India ...
Big international accounting and auditing firms
Collections of company financial reports
· IASB International Accounting Standards Board > e.g.
o Current Projects > e.g.
§ IASB Projects > e.g.
· Conceptual Framework
· Management Commentary > e.g.
o Management Commentary Discussion Paper (October 2005; .pdf has 96 pp.)
§ »The Board asked the Financial Reporting Standards Board (FRSB) of the Institute of Chartered Accountants of New Zealand to provide staff to lead the project. The UK Accounting Standards Board (ASB), the Canadian Institute of Chartered Accountants (CICA) and the Deutsches Rechnungslegungs Standards Committee e.V. (DRSC) were asked to provide staff to assist with research and drafting.«
§ What is is MC?
· »There is a consistent view among those issuing requirements that MC supplements and complements financial information, providing insights into an entity’s performance that financial statements cannot, and should not, be expected to achieve on their own. This might be achieved through the presentation of non-IFRS financial information and non-financial information.«
§ See Appendix B: Existing requirements for MC
· IOSCO, Australia, Canada, European Union (EU), Germany, New Zealand, United Kingdom (UK), United States (USA)
§ >>
· Comment Letters
o Meeting Summaries and Observer Notes >
o See also:
§ PwC PricewaterhouseCoopers >>
· Trends in corporate reporting
· PwC corporate reporting blog (David Phillips, senior corporate reporting partner)
· World watch: Governance and corporate reporting (newsletter)
· Deloitte >>
o IAS Plus
· IFAC International Federation of Accountants > e.g.
o Media Centre > News Releases > e.g.
§ IFAC Consultation Paper Explores Assurance Aspects of Proposed Sustainability Reporting Guidelines
· The IFAC consultation paper, Assurance Aspects of G3 – The Global Reporting Initiative's 2006 Draft Sustainability Reporting Guidelines (Registration for free download needed), explores issues in the proposed G3 Guidelines that specifically relate to assurance reporting.
o IAASB (International Auditing and Assurance Standards Board) >
§ Recently completed projects >
o >> e.g.
§ Task Force on Rebuilding Public Confidence in Financial Reporting
§ PAIB Professional Accountants in Business >
· Projects >
o Sustainability
§ »This is a major area of focus for the PAIB Committee. The IFAC Board approved the establishment of a Sustainability Experts Advisory Panel (SEAP) to serve in an advisory capacity to the PAIB Committee and the International Auditing and Assurance Standards Board (IAASB) to encourage the involvement of the profession in this issue.«
§ > e.g.
· PAIB Committee Newswire > e.g.
o Sustainability and the Role of Professional Accountants in Business Subject of Two New IFAC Papers (29 August 2006)
§ The first information paper, Why Sustainability Counts for Professional Accountants in Business (short registration required for free download; .pdf has 11 pp.), provides an overview of enterprise sustainability and sets out the business case for addressing the risks and opportunities of sustainable development at the enterprise level. It also discusses the ways in which professional accountants in business, especially those working for organizations with significant environmental or social impacts, will be involved with the measurement, recording and interpretation of sustainability-related information.
§ Professional Accountants in Business - At the Heart of Sustainability? (short registration required for free download; .pdf has 43 pp.), the second paper, provides first-hand commentary from eleven senior professionals working in various enterprises around the world on the role of PAIBs and the challenges they face in promoting and implementing sustainable development strategies.
· >?>
o IFAC PAIB Meeting, New York, 12-14 September 2005 >
§ Agenda Paper 3.1.1:
§ (link ??) The Role of the PAIB in Sustainability: A Three Year Action Plan (Word doc.; 13 pp.)
o >>
§ Draft Idw Ass 821 Draft Idw Assurance (.pdf, 22 pp.; In English) = Draft IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Sustainability Reports (Draft IDW AsS 821)
· (Status at: May 12, 2005) [Translation Status: July 2005]
§ This search engine has been developed by IFAC and its members to provide professional accountants in business, small and medium practitioners, and other accountants with access to global resources and information.
· UNEP United Nations Environment Programme >
o Thematic Areas > Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics > Division of Technology, Industry, and Economics >
§ Branches >
· Business & Partnerships > Further information > Business & Partnerships >
o CSD Commission on Sustainable Development >
§ CSD 14 (2006) >
· Class of 2006: Industry Report Cards on Environment and Social Responsibility >
o Services >
§ Accounting (.pdf has 3 pp.)
o >>
§ Industry as a Partner for Sustainable Development – 22 sectoral reports (2002; Series) >
· Accounting (By: Roger Adams, ACCA; .pdf has 71 pp.)
· Ceres »Investors and Environmentalists for Sustainable Prosperity« (Boston, USA) > e.g.
o Publications > 2007 >
§ The Quiet Revolution in Business Reporting (May 2007; .pdf has 10 pp.; By Allen White)
· This report discusses the limitations of business reporting under today's accounting rules...
· VMRC Value Measurement Reporting Collaborative is a coalition of thought leaders assembled to develop global principles for value measurement and reporting (VMR).
o Affiliated with the VMRC of Canada, the NPI New Paradigm Initiative seeks to revisit and update conventional accounting in accordance with contemporary value drivers that are largely absent from conventional financial reports.
· UNCTAD >> ISAR (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)
o »The objective of ISAR is to promote the transparency, reliability and comparability of corporate accounting and reporting as well as to improve disclosures on corporate governance by enterprises in developing countries and countries with economies in transition.«
o > e.g.
§ Areas of Work > e.g.
· Corporate Governance Disclosure
o The aim of this project was to assist developing countries and countries with economies in transition in identifying and implementing best corporate governance practices to achieve better transparency, financial disclosure and accountability.
o > e.g.
§ Guidance in Good Practices in Corporate Governance Disclosure (June 2006; .pdf has 53 pp.)
· This guidance is a technical aid for regulators and companies, particularly in developing countries and transition economies. The purpose of the guidance is to help those responsible for preparing company reports to produce disclosures on corporate governance that address the major concerns of investors and other stakeholders.
· UNCTAD draws upon recommendations for corporate governance disclosure contained in documents from other international organizations and national governments, as well as the deliberations of the ISAR. For reference purposes, the guidance also contains a list of national and international resources on corporate governance disclosure.
· > e.g.
o Chapter 2: Non-Financial Disclosures > also
§ Material Issues Regarding Stakeholders, and Environmental and Social Stewardship
§ an issues paper on implementation of corporate governance disclosure requirements (.pdf, 2003, 17 pp.)
§ five case studies on implementation of corporate governance disclosure (2003; Brazil, France, Kenya, the Russian Federation, the United States)
§ Selected Issues in Corporate Governance: Regional and Country Experiences (.pdf, 2003, 65 pp.)
· Corporate Responsibility Reporting > e.g.
o Guidance on Corporate Responsibility Indicators in Annual Reports (2008; .pdf has 66 pp.)
§ See also related news: UNCTAD publishes new guidance on corporate responsibility reporting (3 March 2008)
§ ... UNCTAD extends special appreciation to Nancy Kamp–Roelands from Ernst & Young, Netherlands for acting as Chairperson of the ISAR Consultative group that worked on this project between 2004 and 2007...
o Disclosure of the Impact of Corporations on Society (2004; .pdf has 121 pp.)
· Environmental Accounting and Reporting >
o Eco-efficiency Indicators
· IOSCO International Organisation of Securities Commissions
· CSRwire > e.g.
o CSR Directory >
§ Search category:
· National Securities & Exchange Commissions
· National Stock Exchanges
· INTOSAI International Organization of Supreme Audit Institutions >>
o Working Group on Environmental Auditing
· IRCA (International Register of Certified Auditors) > e.g.
o Certification programs > e.g.
§ Sustainability assurance practitioner
· OECD Organisation for Economic Co-operation and Development > e.g.
o By Topic >
§ Governance >
o Corporate Governance Principles
o Privatisation and Corporate Governance of State-Owned Enterprises
o Insolvency
o Corporate Governance and Dispute Resolution
o Disclosure and Accounting Reform
o Corporate Governance of Non Listed Companies
o Entrepreneurship at Local Level
o Guidelines for Multinational Enterprises
o By Department > e.g.
§ OECD Secreteriat > DAF Directorate for Financial and Enterprise Affairs >
· International Investment > Corporate Responsibility
· World Bank >
o Learning > Learning Programs > e.g.
§ Business, Competitiveness, & Development > e.g.
· Quick Links >
§ Corporate Governance, Codes and Standards
· Topics >
o Business Ethics and Anti-corruption
o Topics >> e.g.
§ Private Sector Development >
· IFC International Finance Corporation >
o Sectors >
§ Related Departments >
· Financial & Private Sector Development >??>
o Corporate Social Responsibility
· ICGN International Corporate Governance Network
· GCGF Global Corporate Governance Forum (OECD / WB Partnership)
o »Helping countries improve the standards of governance for their corporations, by fostering the spirit of enterprise and accountability, promoting fairness, transparency and responsibility.«
· ICC International Chamber of Commerce >
· GURN The Global Union Research Network > e.g.
o Topics >
· CorpGov.net (since 1995; Editor of Site: James McRitchie; Emphasis on USA)
o Many Links (also non-USA)
· Governance Focus (Blog)
o »A governance location focused on corporate and board governance, ethics, development and social responsibility. Information is obtained from many sources for a wide range of information, opinion and debate.«
· CSRwire »The Newswire of Corporate Social Responsibility« > e.g.
o Current Headlines (Home page) >
§ More Headlines (including full archive) >
o Video, Commentary & Research >
§ Browse by Category: also
§ A searchable online resource guide listing more than 2,300 organizations working on all aspects of corporate social responsibility in more than 100 countries.
§ > e.g.
· Search category:
o Corporate Governance Orgs & Programs
· GRI Global Reporting Initiative > e.g.
o News & Events > Conference 2008 > Program > Arena Session & Arena Debates >
§ Arena Debate 3: Business Management and Corporate Governance Views on Sustainability Reporting Today
o Who are you?
§ »Access tailored GRI-resources from your stakeholder-category.«
§ >
· WBCSD World Business Council for Sustainable Development > e.g.
o Focus Areas > Business Role > International news > e.g.
§ Clean reports add value (10 September 2007; Origin: Financial Times)
· The reporting of sustainability and the embedding of that process in corporates and other organisations is becoming a significant global issue for the accountancy profession.
· Economie teoretica si aplicata = Theoretical and Applied Economics > e.g.
o Arhive > 2007 > Nr. 11 / 2007 >
§ New Perspectives on Corporate Reporting: Social-Economic and Environmental Information (By Camelia Iuliana Lungu, Chirata Caraiani & Cornelia Dascalu; .pdf has 6 pp.)
· SSRN Social Science Research Network >> e.g.
o Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability through Transparency (2005-?, work in progress; By David Hess, Ross School of Business, University of Michigan)