Climate-related Disclosures

The IPSASB approved its inaugural IPSASB SRS Standard, the IPSASB SRS 1, Climate-related Disclosures in December 2025. This approval marks the completion of the standard-setting work for Phase 1 of the IPSASB’s climate-related disclosures project, focusing on the disclosure of climate-related risks and opportunities in a public sector entity’s day-to-day activities. IPSASB SRS 1 will be effective January 1, 2028, with earlier adoption permitted. 

Due Process Checklist

Project Overview

Objective

The project objective is to support global action to combat climate change by providing principles for public sector climate-related disclosures that provide information for improved decision-making and accountability.

Contact

• Celine Chan
• Karen Leung

Published Documents and Support

Documents in this section include:

1. Major documents published by the IPSASB during the lifecycle of the project including: Consultation Papers, Exposure Drafts, issued IPSAS, amendments to IPSAS, and other similar due process documents; 
2. Supporting material related to each published document including: snapshots, webinars, and other material; and 
3. The project-relevant IPSASB agenda papers.