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IPSASB Q&A document on climate change

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image
  • Leaf - sustainability (green) Image

23 Jun 2020

The staff of the International Public Sector Accounting Standards Board (IPSASB) has developed a Questions & Answers (Q&A) document highlighting the relevant standards and guidance for the public sector in applying the Board’s current guidance to provide clear, comparable, and relevant information on climate change.

The Q&A addresses key questions such as:

  • Is there any existing IPSASB literature relevant to consider for climate change reporting?
  • When governments or public sector entities have strategies and programs in place to manage climate change risks, how should these be treated?
  • When governments or public sector entities adopt the UN’s Sustainable Development Goals (SDGs), what IPSAS financial reporting guidance should be considered?

The guidance can be accessed through the press release on the IPSASB website.

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