ACCOUNTING STANDARDS BOARD: INPUT SOUGHT ON SUSTAINABILITY REPORTING STANDARD

ACCOUNTING STANDARDS BOARD: INPUT SOUGHT ON SUSTAINABILITY REPORTING STANDARD

• 22 November 2024
• Auditors & Accountants
• SA Legal Academy

The Accounting Standards Board has called for public comment by 14 February 2025 on a draft climate-related disclosures reporting standard. Prepared by the International Public Sector Accounting Standards Board (IPSASB), the draft may eventually be revised to accommodate local requirements. With that in mind, it focuses on principles underpinning a public sector entity’s disclosure of information in its general purpose financial reports on:

• climate-related risks and opportunities affecting its own operations, and
• the outcomes of any climate-related public policy programmes useful to primary users for accountability and decision making purposes.

Please click the links below for more information:

• IPSASB draft
• summary
• background information
• notice

Published by SA Legal Academy Policy Watch

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