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38th session (09-12 November 2021, Geneva). Main agenda items (in line with the 37th session agreed conclusions): (i) Review of practical implementation, including measurement, of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals; (ii) Climate-related financial disclosures in mainstream entity reporting: good practices and key challenges.
Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on its thirty-eight session [TD/B/C.II/ISAR/99]
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