Impact Reporting in the Public Sector Assessment

This document is a research project that assesses the state of public sector reporting and provides recommendations for the Global Sustainability Standards Board (GSSB) to enhance support for public sector organizations (PSOs) in reporting their impacts. It identifies the challenges faced by PSOs in sustainability reporting, particularly regarding the integration of policy and regulatory reporting within the GRI Standards framework. The analysis reveals a lower adoption rate of GRI Standards in the public sector compared to the private sector, highlighting a significant gap in sustainability reporting. The document outlines five specific recommendations aimed at improving the reporting practices of PSOs, including the development of sector standards tailored to the public sector and increasing engagement with these organizations. It emphasizes the importance of recognizing the material impacts of policies and regulations alongside operational impacts, and it discusses the need for clarity in terminology used in reporting to better align with the public sector context.