International Accounting and Reporting Issues

This volume is dedicated to interrelated topics on enhancing the role of reporting by entities towards attaining the Sustainable Development Goals (SDGs). It discusses the role of reporting in monitoring implementation of the 2030 Agenda and how it could be further enhanced by improving quality, consistency, comparability and usefulness of sustainability reporting. It reviews indicator selection principles and criteria, and presents a set of selected core indicators for further consideration. It presents case studies and provides practical ways of preparing sustainability reports to measure progress towards attaining the SDGs.