Objective
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 agreed upon scoping sustainability reporting projects using a framework based on: The CP Advancing Public Sector Sustainability Reporting and feedback received from constituents; IPSASB’s Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities as it will be used as a guide to consider and develop key concepts in the standards including objectives, users and information needs; IFRS Sustainability Standards; and GRI Standards.
The IPSASB approved the project brief and will begin exposure draft development.
Project Contact
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Issued Document
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Issued Document
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Board Papers
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Board Papers
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