Consultation Paper, Advancing Public Sector Sustainability Reporting
IPSASB
May 09, 2022 | Exposure Drafts and Consultation Papers
English
All available Translations: French
In Progress Translations: Hebrew | Spanish
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Comments due by: Sep 09, 2022
This objective of this public consultation is to evaluate the demand from stakeholders for sustainability reporting guidance, as well as the degree of support for the IPSASB’s involvement in the process, the priority areas for guidance, and how this might be approached.
This Consultation Paper proposes the IPSASB:
- Serve as the standard setter for global public sector specific sustainability guidance, drawing upon its experience, processes, and global relationships.
- Develop initial guidance focused on general disclosure requirements for sustainability-related information and climate-related disclosures.
- Approach guidance development at an accelerated pace, with a potential for releasing initial guidance by the end of 2023.
Stakeholder support and commitment are essential. This consultation lays out what the IPSASB believes is necessary to get started now, and the resources, including additional funding commitments, required to deliver public sector specific sustainability reporting guidance in a timely manner.
Comments are due September 9, 2022. Comments must be submitted in English.
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
1. Office of the Provincial Controller of Ontario (Canada)
August 10, 2022
2. Agency for Public Finance and Management (Denmark)
August 23, 2022
3. The Audit Bureau of Jordan (Jordan)
August 29, 2022
4. CNoCP (France)
August 29, 2022
5. Rakesh Choudhary and Associates Chartered Accountants (India)
August 30, 2022
6. Halimeh rahmani (Iran (Islamic Republic of))
September 1, 2022
7. Ministry of Environment water and agriculture (Saudi Arabia)
September 4, 2022
8. Saudi Exchange
September 5, 2022
9. Task Force IRSPM PSAAG, CIGAR Network, EGPA PSG XII
September 6, 2022
10. Swiss Public Sector Financial Reporting Advisory Committee (Switzerland)
September 6, 2022
11. ACCA / PAFA (United Kingdom)
September 7, 2022
12. Office of the Auditor-General (New Zealand)
September 7, 2022
13. Cities of Edmonton, Montreal, Toronto and Vancouver as Canadian Municipalities for TCFD
September 8, 2022
14. Professor Carol Adams (United Kingdom)
September 8, 2022
15. Saudi Organization for Chartered and Professional Accountants
September 8, 2022
16. EY
September 9, 2022
17. Office of the Auditor General of Ontario (Canada)
September 9, 2022
18. Australasian Council of Auditors General (Australia)
September 10, 2022
19. Institute of Chartered Accountants of India (India)
September 10, 2022
20. Korea Institute of Public Finance(KIPF) (Korea, Republic of)
September 10, 2022
21. Altimax (Pty) Ltd (South Africa)
September 11, 2022
22. Ministry of Economic and Planning (Saudi Arabia)
September 11, 2022
23. New Zealand External Reporting Board
September 11, 2022
24. OIBR - Italian Foundation for Business Reporting (Italy)
September 11, 2022
25. Accountancy Europe
September 12, 2022
26. Ministry Of Finance (Israel)
September 12, 2022
27. General treasury of the kingdom (Morocco)
September 13, 2022
28. Office of the Auditor General of Canada (Canada)
September 13, 2022
29. Office of the Comptroller General - Ministry of Finance (Canada)
September 13, 2022
30. Cash to Accrual Center- Ministry of Finance (Saudi Arabia)
September 14, 2022
31. Social Value International, Capitals Coalition & GSG
September 14, 2022
32. Public Sector Accounting Board
September 15, 2022
33. Canada’s Auditing and Assurance Standards Oversight Council (AASOC) and Accounting Standards Oversight Council (AcSOC) (Canada)
September 16, 2022
34. Heads of Treasury Accounting and Reporting Advisory Committee (HoTARAC) _Australia (Australia)
September 16, 2022
35. Board of Deans of Colleges of Public Accountants of Peru (Peru)
September 17, 2022
36. Australian Accounting Standards Board
September 18, 2022
37. Malaysian Institute of Accountants (MIA) (Malaysia)
September 18, 2022
38. The Japanese Institute of Certified Public Accountants (Japan)
September 19, 2022
39. Chartered Accountants Australia and New Zealand / CPA Australia
September 20, 2022
40. PwC
September 20, 2022
41. Accounting Standards Board (South Africa)
September 21, 2022
42. Federal Office for Spatial Development ARE (Switzerland)
September 21, 2022
43. ICAEW
September 21, 2022
44. South African Institute of Chartered Accountants (South Africa)
September 21, 2022
45. IDW (Germany)
September 22, 2022
46. Kalar Consulting Ltd (United Kingdom)
September 22, 2022
47. Treasury Board of Canada Secretariat (Canada)
September 22, 2022
48. Financial Reporting Council (FRC) of Nigeria (Nigeria)
September 23, 2022
49. Québec Municipal Auditors General (Canada)
September 23, 2022
50. Botswana Institute of Chartered Accountants (Botswana)
September 24, 2022
51. Public Sector Accounting Standards Board Kenya (Kenya)
September 24, 2022
52. CIPFA
September 25, 2022
53. Linda Damerell (United Kingdom)
September 25, 2022
54. Deloitte
September 26, 2022
55. HM Treasury (United Kingdom)
September 26, 2022
56. Xinwu He (United Kingdom)
September 26, 2022
57. Chartered Professional Accountants of Canada (Canada)
September 27, 2022
58. IFAC
September 27, 2022
59. Foro de Contadurías Gubernamentales de América Latina (Colombia)
September 28, 2022
60. Foro de Contadurías Gubernamentales de América Latina (Panama)
September 28, 2022
61. Entop Consulting Ltd Nigeria (Nigeria)
September 29, 2022
62. CFC (Brazil)
September 30, 2022
63. KPMG LLP
September 30, 2022
64. Public Accountants and Auditors Board (Zimbabwe)
September 30, 2022
65. The Institute of Chartered Accountants of Nigeria
October 1, 2022
66. Wayne Morgan Phil Peters
October 1, 2022
67. First Nations Financial Management Board (Canada)
October 2, 2022
68. Murray Petrie
October 3, 2022
69. Rahul Basu
October 3, 2022
70. World Bank
October 5, 2022
Related Resources
- e-International Standards
- Pathways to Accrual
- Mid-Period Work Program Consultation
- IPSAS-IFRS Alignment Dashboard
- 2021 HANDBOOK OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING PRONOUNCEMENTS
- 2016 Handbook of International Public Sector Accounting Pronouncements