Current Status of the Project
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.
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
Published Documents and Support
Documents in this section include:
- 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;
- Supporting material related to each published document including: snapshots, webinars, and other material; and
- The project-relevant IPSASB agenda papers.
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