text: through joint ventures. 134. Many delegations expressed their support for the Centre's work on transnational corporations and environmental protection in developing countries. Some delegations, however, were of the view that the proposed approach predominantly set forth the conceptual interrelationship between environment and development, while the operational interconnectedness was still to be developed. Several delegations requested that the Centre be more involved in the preparatory work of the United Nations Conference on Environment and Development. 135. Other delegations emphasized the importance of the further development of the comprehensive information system on transnational corporations. Those delegations also welcomed the Centre's efforts to gear the information system towards the needs of research and technical co-operation activities. 136. Several delegations urged that the invaluable experience and considerable intellectual potential of the expert advisers be more effectively utilized, particularly through their more active participation in the Commission's discussions and the dissemination to delegations of their expert assessment on various issues under consideration. -44-137. The Commission reviewed the draft programme on transnational corporations of the medium-term plan for the period 1992-1997 contained in document E/C.l0/1990/CRP .l. Many delegations supported in general the proposed medium-term programme. Several delegations emphasized the particular importance of subprogramme 3, on strengthening the negotiating capacity of developing countries in their dealings with transnational corporations. With regard to subprogramme l, on securing an effective code of conduct and other international arrangements and agreements relating to transnational corporations, the opinion was expressed that the code's outcome would depend on the political will of the negotiating parties. 138. Some delegations noted the revitalization of the work on international standards of accounting and reporting. Special reference was made to the activities of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, particularly in the field of environmental 
analysis: The text appears to be discussing the work of the United Nations Centre on Transnational Corporations and its involvement in issues related to the environment and development. The language used suggests a focus on international cooperation, codes of conduct, and standards for accounting and reporting. These themes are more closely related to economic development and natural resources, rather than other categories.