New development: Assurance on public sector sustainability reporting—time to be proactive

Sustainability reporting (SR) has gained momentum, but it still faces many challenges in the public sector. First, SR standards must be developed, a process started by the IPSASB. Second, to be credible, this information needs to go through an assurance process, which in turn requires the existence of relevant assurance standards. This article sheds light on the second challenge in order to analyse how assurance can be operationalized in the public sector.