IPSASB SRS 1, Climate-related Disclosures

The objective of this IPSASB SRS 1, Climate-related Disclosures is to require public sector entities to disclose useful information about climate-related risks and opportunities to primary users of general purpose financial reports for accountability and decision-making purposes.

IPSASB SRS 1 applies to an entity’s general purpose financial reports for annual reporting periods beginning on or after January 1, 2028. Earlier adoption is permitted.