Who are the local stakeholders ?
Who are the stakeholders involved at the national level?
The ADT is intended for self-assessment purposes at the country level; however, it is also important to be able to compare results over time. In this regard, a team of experts from all areas related to accounting and corporate reporting will be required to fill in all parts of the questionnaire. Stakeholders involved will vary depending on the particular characteristics of the country; however the target population will normally include but will not be restricted to representatives from:
- Stock and securities commission
- Banking commission
- Insurance Commission
- Stock exchange
- Standard setters
- Audit Chamber
- Accounting firms
- Professional Accounting Organizations
- Public sector accounting authorities
- SMEs regulator
- Institute of Directors
- Experts in the CSR area
Respondent teams will be coordinated by an UNCTAD local consultant and counterpart such as the responsible government authority or a national accounting body. Due attention will need to be given to the credentials of experts to be involved in the assessment exercise.