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Sustainability Climate - Related Disclosures


The objective of the project is to develop a standard that provides public sector specific guidance on climate-related disclosures.

Current Status of the Project

The IPSASB reviewed the objectives, scope and conceptual foundations for the development of the draft Climate-related Disclosures standard for the public sector. The IPSASB emphasized the public sector specificities, including its main objective to deliver services, its role as a policy setter and regulator, and its various responsibilities at different levels of government. In breakout sessions that included all members, technical advisors, observers and staff, the IPSASB sought feedback on technical topics and issues planned for consideration in March 2024 related to governance, strategy and risk management sections of the developing draft standard.

Due Process Checklist

Project Contact


Issued Document