Intergovernmental working group of experts on international standards of accounting and reporting, 43rd session 12
ISAR is an intergovernmental working group dedicated to assisting member States to improving quality and international comparability of financial reporting and non-financial disclosure, such as environmental issues, corporate governance and corporate social responsibility. It conducts research and policy analysis on related issues, as well as servicing the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The substantive agenda items for the 43rd session are as follows: Accounting and financial reporting needs of micro, small and medium-sized enterprises (MSMEs). Connectivity between financial and sustainability reporting. Additional topics, including human capital and biodiversity considerations in sustainability reporting, will be considered under other business.
