Zeszyty Teoretyczne Rachunkowości (Mar 2022)
The role of UNCTAD-ISAR guidance in monitoring the implementation of Sustainable Development Goals by enterprises
Abstract
Purpose: The aim of the article is to present the activities of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (UNCTADISAR), and to explain and evaluate the importance and the role of its Guidance on Core Indicators for Entity Reporting on Contribution Towards Implementation of the Sustainable Development Goals (SDG), which were set by the United Nations in the 2030 Agenda. Methodology/approach: The general review article was based on an analysis of the literature on the subject, an analysis and synthesis of UNCTAD materials and guide-lines, as well as regulations and other documents regarding sustainable development and corporate reporting in this area. Findings: The UNCTAD-ISAR guidance, issued in 2019, contains 33 core indicators designed for enterprises to measure the economic, environmental, social, and institutional aspects of sustainable development. The guidance and the training materials need to be disseminated globally in order to become a real tool for monitoring private sector contributions to SDG implementation. Their application by enterprises in Po-land, especially SMEs, may contribute to improving the perception of sustainable de-velopment and reporting issues in this regard by their skeptics and opponents. Research limitations/implications: Increased awareness of academics, students and accounting practitioners in Poland about the importance of global SDG and the need for their implementation and monitoring at the micro level. Originality/value: The article expands knowledge in the accounting research commu-nity about the ability of enterprises to measure and report their sustainability perfor-mance in line with the goals and tasks set out in the 2030 Agenda.
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