Impact Reporting in the Public Sector Assessment

This document is a research project prepared by the GRI Standards Division, focusing on the state of public sector reporting and offering recommendations for the Global Sustainability Standards Board (GSSB) to assist public sector organizations (PSOs) in reporting their impacts. The document outlines the findings from an analysis that indicates a lower adoption rate of GRI Standards in the public sector compared to the private sector. It highlights the significant role of the public sector in modern economies and the crucial gap created by the lack of sustainability reporting. The document details the unique challenges faced by PSOs in integrating policy and regulatory reporting within the GRI Standards framework, emphasizing the need for a clear distinction between regulatory actions and operational impacts. The GSSB is invited to provide guidance on future work related to public sector reporting, including the potential publication of this document to disseminate GSSB positions more broadly.