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Climate Related Disclosures (Phase 2)

The IPSASB saw a record number of comments on the IPSASB SRS ED 1, Climate-related Disclosures. Following the approval of IPSASB SRS 1, Climate-related Disclosures, focusing on the disclosure of climate-related risks and opportunities in a public sector entity’s day-to-day activities, Phase 2 of the project will develop a separate standard on disclosing climate-related outcomes of public policies. 

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 

IPSASB Staff Contacts

Celine Chan 

Karen Leung 

Project Timeline 

The project timeline is depicted below. Please note that these are current targeted milestones/phases and may change as the work in this area progresses. 

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Project Timeline

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, 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. 
Content

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Issued Document

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Board Papers

Content
  • June 2023 

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CAG Papers

Content
  • June 2023 

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Webinars, Presentations & Videos

Content
  • June 2023 Presentation 

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Board Minutes

Content
  • June 2023 

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CAG Minutes

Content
  • June 2023 
Content

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Board Papers

Content
  • September 2023 

  • December 2023 

  • March 2024 

  • June 2024 

  • June 2024 – SRS ED X 

  • September 2024 

  • September 2024 – SRS ED X – Clean version 

  • September 2024 IPSASB SRS ED X – with Track Changes 

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CAG Papers

Content
  • December 2023 

  • June 2024 

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Webinars, Presentations & Videos

Content
  • September 2023 Presentation 

  • December 2023 Presentation 

  • December 2023 Presentation (CAG) 

  • March 2024 Presentation 

  • Stakeholder Engagement Plan September 2024 

  • Presentation June 2024 

  • Presentation September 2024 

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Board Minutes

Content
  • September 2023 

  • December 2023 

  • March 2024 

  • May 2024 

  • June 2024 

  • July 2024 

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CAG Minutes

Content
  • December 2023 
Content

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Board Papers

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Webinars, Presentations & Videos