IPSASB guidance on sustainability programme information
10 May, 2023
In light of the urgent need for sustainability reporting guidance for the public sector, the International Public Sector Accounting Standards Board (IPSASB) has issued 'Reporting Sustainability Program Information — Amendments to RPGs 1 and 3: Additional Non-Authoritative Guidance'.
Ahead of a decision by the IPSASB on the potential development of a framework for public sector specific sustainability reporting guidance, the additional non-authoritative guidance included in Recommended Practice Guideline (RPG) 1 Reporting on the Long-Term Sustainability of an Entity’s Finances and RPG 3 Reporting Service Performance Information can be immediately applied by governments and public sector entities to report on sustainability programme information.
Please click for access to the guidance, an introductory video, and an At a Glance summary on the IPSASB website.