Debate: Reflections on the IPSASB SRS ED1—climate-related disclosures

The International Public Sector Accounting Standards Board (IPSASB) has assumed the role of developing sustainability reporting standards tailored to the unique characteristics of public sector entities. This decision was supported by the responses to a consultation paper (Advancing public sector sustainability reporting) issued in 2022. The goal is to help governments and other public sector entities improve the transparency, accountability and decision-making relevance of their sustainability reporting, offering a comprehensive view of their sustainability policies and actions.