New development: Assurance on public sector sustainability reporting—time to be proactive New
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Uploaded by Sandra Cohen
Uploaded date: November 03, 2024
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Publication date
September 20, 2024
Paper language
Abstract
Sustainability reporting (SR) has gained momentum, but it still faces many challenges in the public sector. First, SR standards must be developed, a process started by the IPSASB. Second, to be credible, this information needs to go through an assurance process, which in turn requires the existence of relevant assurance standards. This article sheds light on the second challenge in order to analyse how assurance can be operationalized in the public sector.
Preferred Citation
Isabel Brusca, Marco Bisogno, Sandra Cohen & Francesca Manes-Rossi (20 Sep 2024): New development: Assurance on public sector sustainability reporting—time to be proactive, Public Money & Management, DOI: 10.1080/09540962.2024.2405307
Keywords
Agenda 2030; assurance; assurance standards; environmental auditing; performance audit; supreme audit institutions (SAIs); Sustainable Development Goals (SDGs); sustainability reporting (SR)
Email
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Category
- Auditing
- International Accounting / Accounting Harmonization
Type of Paper
Published paper