United Nations intergovernmental working group of experts on International standards of accounting and reporting

The United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is the United Nations focal point on accounting and corporate governance matters. Founded in 1982 by the United Nations Economic and Social Council, the ISAR aims to contribute to the economic and social development through the identification good practices in corporate transparency and accountability. Nowadays, the activities made by the ISAR have been widely explored by academics and practitioners because of the increasing awareness about the need to favor the transition from traditional financial systems to modern economies based on the integration of social and economic goals. In this regard, the ISAR is considered by academics and practitioners as one of the leading institutions in the emerging field of the SDG reporting.