ENVIRONMENTAL FINANCIAL ACCOUNTING AND REPORTING AT THE CORPORATE LEVEL

Moreover, Australia had a strong corporate and financial services regulatory regime.

Identification of beneficial owners of accounts, corporate bodies and other financial assets

Some codes specifically require financial literacy (e.g. the National Association of Corporate Directors in the United States) or knowledge of business and financial technology (e.g. the Brazilian Institute of Corporate Governance).

The Bank also supports UNCTAD s work on environmental aspects of corporate financial accounting.

Discussion Paper on the Financial Reporting and Auditing Aspects of Corporate Governance. European Federation of Accountants.

Cadbury Commission (1992). Report of the Committee on the Financial Aspects of Corporate Governance (Cadbury Report).

To do so, legal, employment, financial and fiscal frameworks have been further amended to accommodate corporate objectives.

One speaker emphasized the importance of using corporate governance as a key tool against economic and financial crimes.

(ii) for financial market users in particular, there is a need to understand how corporate environmental strategy and performance impacts on financial performance and shareholder value.

(f) Providing originals or certified copies of relevant documents and records, including government, bank, financial, corporate or business records

(f) Providing originals or certified copies of relevant documents and records, including government, bank, financial, corporate or business records

The evaluation recommends a special corporate gender budget exercise to determine what financial resources UNDP needs for gender mainstreaming.

Grundsatzkommission Corporate Governance (German Panel for Corporate Governance) (2000). Corporate Governance Rules for German Quoted Companies.

It has a corporate personality, as well as financial and administrative independence, and is directly linked with the Prime Minister.

TD B COM.2 ISAR 2 Environmental Financial Accounting and Reporting at the Corporate Level report by the UNCTAD secretariat

71. At present there appears to be a mismatch between corporate environmental disclosures and the needs of financial sector stakeholders.

The role of the corporate sector, and corporate strategies

The Advisory Committee welcomes the progress achieved by the Secretariat in financial reporting.

Statement on Global Corporate Governance Principles. International Corporate Governance Network.

Article 8 An enterprise shall perform such a financial management system as being clear in capital ownership, unambiguous in financial relationship and complying with the requirements of corporate governance structure.

UNEP is a member of the Network s Advisory Council and has provided financial support.

Corporate strategy

Corporate responsibility

Revised Statement on Global Corporate Governance Principles. International Corporate Governance Network.

Finance Committee on Corporate Governance (2000). Malaysian Code on Corporate Governance.

Microeconomic factors for investment site selection included the corporate tax structure, trade and customs regimes, the labour market situation and financial infrastructure.

Cultural and historical links and the improved corporate financial position of South African enterprises also played a role in the internationalization process.

The Australian Securities and Investments Commission was an independent government body that was specifically responsible for enforcing corporate and financial services laws.

There must be greater individual resolve, political will, financial commitment and corporate involvement and efforts to ensure sustainability must be stepped up.

Corporate Governance Committee (2004). The Belgian Code on Corporate Governance ('Lippens Code')

Committee on Corporate Governance (1999). Code of Best Practice for Corporate Governance.

Why would two women who were enjoying successful careers in investment banking in the corporate sector leave to found a financial services firm?

Other important issues included Corporate Social Responsibility and a development oriented coherence between national development strategies and decisions emanating from international financial institutions.

Corporate specific reasons.

Initiative Corporate strategy

Corporate fund raising.

Corporate criminal liability

Corporate criminal liability

Corporate leaders realized that economic incentives accrued from being a good corporate citizen.

The report revisits the content of major corporate governance codes and regulations since 2002, with a focus on financial disclosures, a range of non financial disclosures, disclosures in relation to general meetings, the timing and means of disclosures and the disclosure of the degree of compliance with local or other codes of corporate governance.

Almost all corporate governance codes describe the basic responsibility of the board for reviewing financial statements, approving them, and then submitting them to shareholders.

(iii) Inviting industry to make financial contributions to Strategic Approach implementation, emphasizing project activities that are consistent with good corporate social and environmental responsibility

Efficiencies and cost effectiveness will be realised through rationalization of corporate structures, sound financial management, optimization of technology, and improvements in business processes systems.

Given UNCTAD's new mandate in the area of corporate responsibility, it was proposed that it engage stakeholders in action oriented policy dialogue through the UNCTAD ICC Investment Advisory Council.