Governance Brief Issue 61: Introducing the International Public Sector Accounting Standards Board’s Sustainability Reporting Standards for Public Sector Disclosure

This brief shows how the International Public Sector Accounting Standards Board’s Sustainability Reporting Standard 1 (IPSASB SRS 1) global framework can help the public sector disclose climate risks and opportunities and boost transparency. This publication presents case studies of how some geographies have developed and adopted climate-related disclosure standards for government entities, the challenges they faced, and strategies they adopted. It underscores the need to build technical capacity, phase roll outs, and weave climate change into operations. The case studies can assist government agencies plan their implementation roadmaps for the International Public Sector Accounting Standards Board’s Sustainability Reporting Standard 1(IPSASB SRS 1).