The European Union welcomed the ongoing international debate on corporate social responsibility, business ethics, accountability and transparency.

The work for the nineteenth session culminated in the 2002 report Transparency and disclosure requirements for corporate governance (referred to as ISAR 15).

At its tenth quadrennial conference, which was held in Bangkok in February 2000, member States requested UNCTAD to promote increased transparency and improved corporate governance.

Discussions focused on how ISAR could contribute to the improvement of corporate governance practices in member States and on how it could assist developing countries and economies in transition in identifying and implementing best corporate governance practices to achieve better transparency and accountability.

(c) Promoting transparency among private entities, including, where appropriate, measures regarding the identity of legal and natural persons involved in the establishment and management of corporate entities

In the area of corporate governance and transparency, assistance has been provided to Angola, Ethiopia, Nigeria, Rwanda, Senegal, South Africa, Sudan, the United Republic of Tanzania and Zimbabwe.

The Group of Experts had noted that in view of new developments in corporate governance disclosures, there might be a need to update the secretariat's report entitled Transparency and disclosure requirements for corporate governance , which had first been discussed at the nineteenth session of ISAR.

18. Stresses the need to continuously improve standards of corporate and public sector governance, including accounting, auditing and measures to ensure transparency, noting the disruptive effects of inadequate policies

20. Stresses the need to continuously improve standards of corporate and public sector governance, including accounting, auditing and measures to ensure transparency, noting the disruptive effects of inadequate policies

21. Stresses the need to continuously improve standards of corporate and public sector governance, including accounting, auditing and measures to ensure transparency, noting the disruptive effects of inadequate policies

24. Stresses the need to continuously improve standards of corporate and public sector governance, including accounting, auditing and measures to ensure transparency, noting the disruptive effects of inadequate policies

If the twenty second session finds these revisions comprehensive and acceptable, it could recommend the finalization and dissemination of this report as voluntary guidance on good practices on corporate governance disclosure that could contribute towards further convergence of disclosures in this area to improve corporate transparency and facilitate investment.

Expected accomplishment (c) should read as follows Improved opportunities for enterprises in developing countries and countries with economies in transition to enhance their competitiveness through deepened linkages between domestic and foreign firms and better understanding of emerging issues in accounting and reporting standards, corporate responsibility, transparency and good corporate practices .

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

The Role of the Board in Disclosure An Examination of What Codification Efforts Say . Paper prepared for the South Eastern Europe Corporate Governance Roundtable on Transparency and Disclosure Implementation and Enforcement, sponsored by the OECD.

It is suggested that, as a first step, an in depth study of different approaches to the treatment of corporate groups in insolvency would provide the means for identifying the issues that should be addressed to deliver predictability and transparency to the treatment of corporate groups in insolvency, as well as possible approaches and options for addressing those issues.

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

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

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

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

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

Corporate strategy

Corporate responsibility

Transparency

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

The new Code also includes the basic requirements for the participation of institutional investors and related institutions in corporate governance, and the listed companies in terms of stakeholders, environmental protection and social responsibility, as well as information disclosure and transparency.

Together with Transparency International and the International Chamber of Commerce, the Global Compact Office will organize several dialogue events and support the collection of corporate practice cases, which will then be showcased in a publication to be released in late 2005.

Committee on Corporate Governance (1997). Corporate Governance in the Netherlands Forty Recommendations (Peters Code).

European Corporate Governance Institute. (In particular, see index of corporate governance codes by country.

Corporate specific reasons.

Complete transparency.

Enhancing transparency

Increasing transparency

Transparency outreach

As the first country to issue a fiscal transparency report, Azerbaijan advocated transparency.

The chairperson further reported on round tables, workshops, publications and liaison work that the secretariat had undertaken during the reporting period, including the secretariat's participation in recent and forthcoming regional and international events dealing with financial reporting, corporate governance and transparency matters.

Government Commission on the German Corporate Governance Code (2005). The German Corporate Governance Code ('Cromme Code')

JPK Working Group I on Corporate Governance in Malaysia (2000). Report on Corporate Governance in Malaysia.

The Secret Corporate Takeover

The Corporate Tax Conundrum

Whose Corporate Social Responsibility?

Operationalizing the corporate strategy

Corporate and income tax

In the ensuing discussion, questions were raised regarding the precise definitions of general terms such as corporate responsibility , corporate social responsibility and positive corporate contribution , and regarding the notion of a corporate responsibility for development, as well as UNCTAD's mandate in this regard.

Transparency in armaments