This paper examines approaches to advance public sector sustainability reporting. While private sector sustainability reporting standards are increasingly adopted, views on their applicability to the public sector remain divided. Drawing on lessons from past reforms, the paper identifies key challenges in both increasing transparency and using sustainability information for decision-making and accountability. It proposes a systematic framework for producing, interpreting, and using sustainability information and the need for better integrated reporting approaches.
Advancing public sector sustainability reporting
Insights from past reforms
