High-quality, comparable reporting by the public and private sectors plays an important role in achieving the 2030 Agenda for Sustainable Development. The Intergovernmental Working Group of Experts has played a pivotal role in advancing the harmonization of sustainability reporting frameworks and standards.

The Intergovernmental Working Group of Experts has also made extensive efforts to meet the accounting and financial reporting needs of microenterprises and small and medium-sized enterprises, whose important contributions to sustainable development are widely recognized.

Substantive agenda items for the 43rd session:

• Accounting and financial reporting needs of micro, small and medium-sized enterprises (MSMEs);

• Connectivity between financial and sustainability reporting;

• Additional topics to be considered under other business, including human capital and biodiversity considerations in sustainability reporting.

A full-day pre-session will be held prior to the 43rd session, focusing on building regulatory, institutional and human capacities for the implementation of globally recognized sustainability reporting requirements.

Participation

The meeting is open to all UNCTAD member States. Other organizations, including specialized agencies, intergovernmental bodies and non-governmental organizations in general category, may participate as observers.

Registration

Online registration is mandatory for all participants wishing to attend the meeting and to be included in the list of participants.

Logistics

The session will be held in person at the Council Chamber, Building C, Palais des Nations.

Meeting link:https://unctad.org/meeting/intergovernmental-working-group-experts-international-standards-accounting-and-reporting-28