Sustainability – Climate-Related Disclosures

The IPSASB saw a record number of comments on the IPSASB SRS ED 1, Climate-related Disclosures. Recognizing the complexity of having different reporting perspectives in a single standard, the IPSASB decided that the project will be split into two phases:

• Phase 1, Own Operations, will finalize the inaugural public sector sustainability reporting standard, focusing on the disclosure of climate-related risks and opportunities to a public sector entity’s day-to-day activities; and
• Phase 2, Public Policy Programs, will develop a separate standard for those specific public sector entities responsible for climate-related public policy programs and their outcomes.

Due Process Checklist

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 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.