IPSASB ED on sustainability reporting implementation guidance

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04 Nov 2022

The International Public Sector Accounting Standards Board (IPSASB) has released an exposure draft (ED) proposing additional guidance on how two previously published Recommended Practice Guidelines (RPGs) can be applied now by governments and public sector entities to report on sustainability program information.

ED 83 Reporting Sustainability Program Information — RPGs 1 and 3: Additional Non-Authoritative Guidance aims to demonstrate how RPG 1 Reporting on the Long-Term Sustainability of an Entity’s Finances and RPG 3 Reporting Service Performance Information can be immediately applied to report on sustainability programme information. Additional implementation guidance is proposed, along with illustrative examples on such key topics as green bonds, carbon taxes, tax expenditures, and other programmes developed to mitigate the effects of climate change and achieve the UN’s Sustainable Development Goals.

Comments on the ED are requested by 16 January 2023. Please click for additional information and access to the ED in the press release on the IPSASB website.

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