Consultation Paper, Advancing Public Sector Sustainability Reporting
IPSASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:
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 © 2024 The International Federation of Accountants (IFAC). All rights reserved.
Submitted Comment Letters
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Office of the Provincial Controller of Ontario (342.11 KB)(Canada)
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Agency for Public Finance and Management (404.11 KB)(Denmark)
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The Audit Bureau of Jordan (194.59 KB)(Jordan)
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CNoCP (114.04 KB)(France)
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Rakesh Choudhary and Associates Chartered Accountants (111.07 KB)(India)
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Halimeh rahmani (438.74 KB)(Iran)
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Ministry of Environment water and agriculture (451.27 KB)(Saudi Arabia)
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Saudi Exchange (578.78 KB)()
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Task Force IRSPM PSAAG, CIGAR Network, EGPA PSG XII (263.62 KB)()
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Swiss Public Sector Financial Reporting Advisory Committee (211.69 KB)(Switzerland)
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ACCA / PAFA (289.32 KB)(United Kingdom)
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Office of the Auditor-General (281 KB)(New Zealand)
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Cities of Edmonton, Montreal, Toronto and Vancouver as Canadian Municipalities for TCFD (421.91 KB)()
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Professor Carol Adams (302.56 KB)(United Kingdom)
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Saudi Organization for Chartered and Professional Accountants (675.02 KB)()
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EY (317.03 KB)()
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Office of the Auditor General of Ontario (137.16 KB)(Canada)
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Australasian Council of Auditors General (153.87 KB)(Australia)
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Institute of Chartered Accountants of India (475.53 KB)(India)
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Korea Institute of Public Finance(KIPF) (168.36 KB)(Korea)
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Altimax (Pty) Ltd (256.89 KB)(South Africa)
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Ministry of Economic and Planning (614.66 KB)(Saudi Arabia)
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New Zealand External Reporting Board (552.37 KB)()
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OIBR - Italian Foundation for Business Reporting (207.44 KB)(Italy)
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Accountancy Europe (154.68 KB)()
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Ministry Of Finance (931.23 KB)(Israel)
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General treasury of the kingdom (366.84 KB)(Morocco)
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Office of the Auditor General of Canada (235.48 KB)(Canada)
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Office of the Comptroller General - Ministry of Finance (1.74 MB)(Canada)
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Cash to Accrual Center- Ministry of Finance (Saudi Arabia) (220.52 KB)()
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Social Value International, Capitals Coalition & GSG (241.81 KB)()
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Public Sector Accounting Board (193.14 KB)()
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Canada’s Auditing and Assurance Standards Oversight Council (AASOC) and Accounting Standards Oversight Council (AcSOC) (232.71 KB)(Canada)
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Heads of Treasury Accounting and Reporting Advisory Committee (HoTARAC) _Australia (220.82 KB)(Australia)
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Board of Deans of Colleges of Public Accountants of Peru (502.43 KB)(Peru)
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Australian Accounting Standards Board (846.88 KB)()
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Malaysian Institute of Accountants (MIA) (149.53 KB)(Malaysia)
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The Japanese Institute of Certified Public Accountants (406.1 KB)(Japan)
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Chartered Accountants Australia and New Zealand / CPA Australia (457.47 KB)()
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PwC (160.26 KB)()
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Accounting Standards Board (516.45 KB)(South Africa)
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Federal Office for Spatial Development ARE (194.15 KB)(Switzerland)
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ICAEW (208.5 KB)()
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South African Institute of Chartered Accountants (918.05 KB)(South Africa)
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IDW (388.68 KB)(Germany)
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Kalar Consulting Ltd (711.6 KB)(United Kingdom)
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Treasury Board of Canada Secretariat (676.17 KB)(Canada)
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Financial Reporting Council (FRC) of Nigeria (148.19 KB)(Nigeria)
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Québec Municipal Auditors General (123.52 KB)(Canada)
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Botswana Institute of Chartered Accountants (726.33 KB)(Botswana)