목차
Title page 1
Contents 4
Acknowledgements 3
Executive summary 5
1. Introduction 7
1.1. Existing sustainability initiatives in the private and public sectors 7
1.2. New developments in sustainability reporting 11
1.3. Rationale for the paper 13
2. Lessons from past public sector reforms 14
2.1. Integrating information supply 14
2.1.1. What lessons have been learned? 14
2.1.2. What does this mean when in the context of sustainability reporting? 14
2.2. Using reporting for decision making 17
2.2.1. What lessons have been learned? 17
2.2.2. What does this mean when in the context of sustainability reporting? 18
3. Way forward 19
3.1. Rationalising public sector sustainability reporting 19
3.2. Developing a systematic framework for sustainability reporting 19
3.3. Stakeholders' engagement 21
References 22
Notes 24
Figures 4
Figure 1. Corporate sustainability and responsibility 8
Figure 2. OECD countries practicing green budgeting 9
Figure 3. Current landscape of sustainability reporting in the public sector 11
Figure 4. Alignment challenges between public sector sustainability frameworks 15
Figure 5. Model for reporting, interpreting and using sustainability information 20
Boxes 4
Box 1. Next generation green budgeting instruments 10
Box 2. IPSASB's proposal on climate-related disclosures 12
Box 3. Scope of climate-related public policy programme 16
해시태그
관련자료
AI 100자 요약·번역서비스
인공지능이 자동으로 요약·번역한 내용입니다.
Advancing public sector sustainability reporting : insights from past reforms
(공공 부문 지속가능성 보고의 진전: 과거 개혁에서 얻은 통찰)