UN Commission on Trade and Development Guidance on Good Practices in Corporate Governance Disclosure
June 13, 2006
This document aims to assist regulators and companies, particularly in developing countries and transitioning economies, in identifying and implementing good corporate governance practices, including preparing corporate reports and disclosures to address concerns of all stakeholders. The document draws upon recommendations for corporate governance disclosure contained in documents from other international organizations and national governments, as well as the deliberations of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. These guidelines are the product of an effort to improve transparency and corporate governance which resulted in a series of consultations and deliberations from 2000 to 2006 sponsored by member states of the United Nations Conference on International Trade.