Sustainability Reporting in the Public Sector

Insights from an ACCA global roundtable discussion

To inform IPSASB research and scoping activities for sustainability reporting projects, ACCA held two roundtable sessions in February and April 2023, exploring the key issues. These involved over twenty experts with a strong interest in public sector sustainability reporting.

The first roundtable explored the purpose, scope and fundamentals of reporting in the public sector. Participants highlighted six key recommendations for IPSASB to support the creation of a robust framework that recognises the distinctive needs and differing contexts of public sector organisations globally.

The second roundtable explored the potential anchor frameworks for sustainability reporting, as well as considerations around adoption and implementation. Participants agreed existing frameworks should form a basis for public sector sustainability reporting, but with appropriate adaptations. There was strong support for standards rather than guidance and consensus that standards should be designed to be able to be adopted by all organisations, not only those adopting IPSAS for financial reporting.


  • Sustainability Reporting in the Public Sector: Purpose, Scope and Fundamentals
  • Sustainability Reporting in the Public Sector: Anchor Frameworks, Adoption and Implementation