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.

At its September 2025 meeting, the IPSASB performed its first review of the draft IPSASB SRS X, Climate-related Disclosures, as part of Phase 1 of the project, following its decision to split the project into two separate standards.

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.