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 © 2022 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

 

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