text: to prepare a comprehensive and analytical study in consultation with the Secretary-General of the Conference, the United Nations Environment Programme and other relevant bodies. The focus of the study is to be the issue of access and transfer of environmentally sound technologies to developing countries. Another objective is to identify ways to motivate transnational corporations to participate actively in global environmental protection. In addition, the Commission noted with appreciation the Centre's report on environment and the annexed Criteria for Sustainable Development Management. The Commission also requested the Centre to continue its work under way: elaboration of operational principles for environmental protection; completion of a feasibility study for an environmental fund supported by transnational corporations; and preparation of a directory of hazardous technologies; (d) Debt. The Commission requested the Centre to prepare a report on the obstacles and problems facing transnational banks with regard to debt reduction. The Commission also requested an analytical report on debt-equity swaps; (e) Country studies. The Commission took note of the proposal to carry out country-specific studies on the role of foreign investment and transnational corporations in development. It is understood that these studies should be undertaken upon the request of Governments, with their ~articipation and for their use only; (f) Accounting. The Commission took note of the Conclusions on Accounting and Reporting by Transnational Corporations, which were formulated and agreed by the Ad Hoc Intergovernmental Working Group on International Standards of Accounting and Reporting; -iii-Code of conduct (g) The Commission urged all Member States to intensify their efforts to conclude negotiations on the Code at the reconvened special session of the Commission on 24 May 1990. In the interim, the Chairman of the special session has entrusted to the Centre responsibility for organizing further consultations among a small group of delegations on possible compromise formulations for the outstanding issues; South Africa 
analysis: The text discusses various topics related to the United Nations Centre on Transnational Corporations, including the transfer of environmentally sound technologies, debt reduction, country studies, accounting, and codes of conduct. While some of these topics may seem to be related to economic development, the focus on environmental protection and sustainable development suggests a stronger connection to the natural resources and environment category.