View the agenda: https://www.ipsasb.org/meetings/ipsasb-meeting-43

Welcome to the latest edition of Global Sustainability & ESG Insights providing you with a summary of the key developments from around the world from December 2025 and January 2026. Global IPSASB Launches Public‑Sector Climate Disclosure Standard On January 29, 2026, the International Public Sector Accounting Standards Board (IPSASB) announced the release of its finalized IPSASB SRS 1, Climate-related Disclosures. These standards are the first global public‑sector climate‑related disclosure standard to help governments and public sector entities report climate-related risks and opportunities clearly and consistently. The standard improves transparency and accountability by requiring consistent reporting of climate‑related risks and opportunities. It also aligns with IFRS S2 to support comparability across sectors and enhance public financial management. SRS 1 becomes effective on January 1, 2028, with early adoption permitted. ISSB Amends IFRS S2 to Ease GHG Emissions Reporting On December 11, 2025, the International Sustainability Standards Board (ISSB) issued targeted amendments to the IFRS S2 Climate-related Disclosures Standard. These amendments aim to address challenges companies face when applying GHG emissions disclosure requirements. Effective for reporting periods from January 1, 2027, the changes clarify that entities may limit Scope 3 Category 15 GHG disclosures to financed emissions, permit alternative classification systems for...

Thanks to all of our supporters around the world for making our work this year possible | A message from Ross Smith, IPSASB Program and Technical Director

Nuevas normas sobre información climática y conservación de recursos naturales – Instituto Nacional de Contadores Públicos de Colombia

The International Public Sector Accounting Standards Board (IPSASB) announced the release of its finalized “IPSASB SRS 1, Climate-related Disclosures,” a new standard aimed at enabling governments and public sector entities report on climate-related risks and opportunities, marking the first sustainability reporting standard for the public sector. The new standard was developed with the support of The […]

The International Public Sector Accounting Standards Board (IPSASB) should expand the scope of its proposed climate-related disclosure requirements, warn chartered accountancy bodies, who argue that the current approach risks greenwashing.

Abu Dhabi:The Consultative Advisory Group (CAG) of the International Public Sector Accounting Standards Board (IPSASB) has appointed Amna Hassan Al Shamsi, Director of Financial Policies and Government Accounting Standards at the Ministry of Finance, as a member of the Group for a renewable three-year term, extendable up to nine years. This marks the first official representation of the UAE on the international council, which plays a key role in supporting the development of global public sector accounting standards and promoting financial governance and transparency across governments worldwide.

View the agenda: https://www.ipsasb.org/ipsasb/cag/meetings/cag-meeting-6

View the agenda: https://www.ipsasb.org/meetings/ipsasb-meeting-44

View the agenda: https://www.ipsasb.org/meetings/ipsasb-meeting-44

View the agenda: https://www.ipsasb.org/meetings/ipsasb-meeting-44

View the agenda: https://www.ipsasb.org/meetings/ipsasb-meeting-44

View the agenda: https://www.ipsasb.org/meetings/ipsasb-meeting-44

View the agenda: https://www.ipsasb.org/meetings/ipsasb-meeting-44

View the agenda: https://www.ipsasb.org/meetings/ipsasb-meeting-44

The objective of this IPSASB SRS 1, Climate-related Disclosures is to require public sector entities to disclose useful information about climate-related risks and opportunities to primary users of general purpose financial reports for accountability and decision-making purposes. IPSASB SRS 1 applies to an entity’s general purpose financial reports for annual reporting periods beginning on or after January 1, 2028. Earlier adoption is permitted.

Edwin Ng introduces IPSAS 51, Tangible Natural Resources Held for Conservation, new, public sector-specific accounting guidance on accounting for natural resources with physical substance, such as land, trees, and water, often held by governments to preserve or protect them. IPSAS 51 also highlights guidance in other standards that applies to natural resources that are held for other purposes. Learn more: https://www.ipsasb.org/publications/ipsas-51-tangible-natural-resources-held-conservation

Hear more about the first IPSASB SRS Standard, Climate-related Disclosures and what comes after its release in 2026 from Karen Leung.

Edwin Ng shares ways the IPSASB will be maintaining and improving its standards in 2026 with your help.

Hear what's next related to our project on improving Presentation of Financial Statements from Eileen Zhou.

In this New Year message, Thomas Müller-Marqués Berger, the new IPSASB Chair outlines 2026 priorities towards achieving our objectives to improve peoples´ lives by providing information which is useful to hold governments accountable and by supporting better decisions in managing public finances.

2025 was a landmark year, and we are set up for big impact in 2026 thanks to your support ✅ Look back at our accomplishments in 2025 and ahead to what's to come in 2026 with Director Dave Warren