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Consultation Paper, Advancing Public Sector Sustainability Reporting


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This objective of this public consultation is to evaluate the demand from stakeholders for sustainability reporting guidance, as well as the degree of support for the IPSASB’s involvement in the process, the priority areas for guidance, and how this might be approached.

This Consultation Paper proposes the IPSASB:

  • Serve as the standard setter for global public sector specific sustainability guidance, drawing upon its experience, processes, and global relationships.
  • Develop initial guidance focused on general disclosure requirements for sustainability-related information and climate-related disclosures.
  • Approach guidance development at an accelerated pace, with a potential for releasing initial guidance by the end of 2023.

Stakeholder support and commitment are essential. This consultation lays out what the IPSASB believes is necessary to get started now, and the resources, including additional funding commitments, required to deliver public sector specific sustainability reporting guidance in a timely manner.

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