IPSASB: Climate-related reporting standard for the public sector published

On 29 January 2026, the IPSASB (International Public Sector Accounting Standards Board) published the international reporting standard IPSASB SRS 1 on climate-related disclosures (IPSASB Sustainability Reporting Standard 1) and accompanying material.

IPSASB SRS 1 contains guidelines on the disclosure of climate-related risks and opportunities in financial reports and is aimed at governments and public sector entities. The objective of IPSASB SRS 1 is to require public sector entities to disclose useful information to primary users of general purpose financial reports for accountability and decision-making purposes. IPSASB SRS 1 is based on the reporting standards of the ISSB (International Sustainability Standards Board).

The IPSASB will hold a public webinar on 12 February 2026 to explain IPSASB SRS 1.