IPSASB issues Exposure Draft on Sustainability Reporting Implementation Guidance

The International Public Sector Accounting Standards Board (IPSASB) has issued an Exposure Draft 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 program information.

Comments on the Exposure Draft are requested by 16 January 2023.

The Exposure Draft may be accessed here.