Guidance on Good Practices in Corporate Governance Disclosure

• Author(s): United Nations Conference on Trade and Development,
• Publisher: UN
• Pages: 42
• ISBN_10: 9211127041
  ISBN_13: 9789211127041
  
• Language: en
• Categories: Business & Economics / General , Business & Economics / International / General , Business & Economics / Management , Business & Economics / Corporate Governance , Political Science / International Relations / General , Political Science / Public Affairs & Administration ,

Description:... This publication highlights good practice in corporate governance transparency and reporting, with a view to assisting developing countries and countries with economies in transition to identify and implement good corporate governance disclosure practices relevant to most business enterprises. It draws on recommendations made in guidelines produced by the OECD and the International Corporate Governance Network (ICGN), as well as past International Standards of Accounting and Reporting (ISAR) conclusions. This publication is an updated version of the UNCTAD 2002 report "Transparency and disclosure requirements for corporate governance" (TD/B/COM.2/ISAR/15).