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October 20, 2026Public Money & ManagementOpen Access

Debate: Material for whom? The missing public in the IPSASB’s climate disclosure standard

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Abstract

In January 2026, the International Public Sector Accounting Standards Board (IPSASB) published IPSASB SRS 1, Climate-related Disclosures (IPSASB, 2026a), the first international sustainability repo...

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Cite This Study

Flavio Abate (2026) studied this question.

synapsesocial.com/papers/6ad9a74f361370fd88dbbf3a https://doi.org/10.1080/09540962.2026.2748523

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Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1Beyond the Brussels Effect: the surprising rise of the International Sustainability Standards BoardOriginal Research · 2025 · 6 citations
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3Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus2024 · 32 citations
4Standards on Corporate and Public Sustainability Reporting2025
5Current Regulations and Disclosure Issues of Information Related to Sustainable Development in the Companies Reports2024 · 1 citations

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