text: approach to the development of such principles should be combined with the thematic approach and that the work should focus on such issues as transfer of technology, technical and management expertise relevant to environmental management and assessment of the environmental impacts of the production process. The special role of the development of accounting standards for environmental information disclosure and new accounting measures was mentioned in that context. 68. Delegations stressed the importance of the participation by the Centre and the Commission in the preparations for the Conference. Many delegations emphasized tl1e importance of the linkage between environment and development, which should be taken into account in the programmes and projects undertaken by the Centre in accordance with General Assembly resolution 44/228. The design of mechanisms for -27-the dissemination of clean technologies, as well as plans to support their transfer to developing countries, was an area that would attract considerable attention by the transnational corporations in the coming years. Many delegations noted that the transfer of environmentally sound technology to developing countries on non-commercial and preferential terms was a key issue in their efforts to protect the environment and that therefore the Commission should focus on that issue in its contribution to the Conference. Some delegations also noted that international regimes for the protection of the environment could only be effective if there were commitments by the developed countries to enforce procedures and policies that stimulated innovation, enhanced the development and dissemination of new technologies and ensured ready and widespread access to environmentally sound technologies. Effective schemes of technology transfer to the developing countries involving transnational corporations should be conceived. One delegation stressed that since transnational corporations were probably the dominant institutions transferring technology across national borders, innovative licensing arrangements, 
analysis: The text discusses the importance of environmental management, technology transfer, and innovation in the context of international cooperation and sustainable development. The emphasis on environmental impacts, accounting standards, and clean technologies suggests a strong focus on environmental issues. Additionally, the mention of developing countries and the need for international regimes for environmental protection points to the intersection of economic development and environmental concerns.