doi:10.1080/09540962.2025.2543440engPina, VicenteTorres, LourdesRipoll, LaraGarcía-Rayado, JaimeArias, NataliaAssessing the suitability of climate disclosure models for local governmentsART-2025-145144This study explores the applicability of climate disclosure standards—specifically IFRS S2 and ESRSE1–E5—to local governments (LGs). It identifies metrics related to LG activities, such as energy,water, and waste management, and greenhouse gas emissions. Based on document analysis andinterviews with LG officials, the research highlights metrics for climate-related reporting. Theauthors provide recommendations to enhance accountability and comparability in LGsustainability reports, supporting harmonized and global climate reporting standards.2025http://zaguan.unizar.es/record/16265310.1080/09540962.2025.2543440http://zaguan.unizar.es/record/162653oai:zaguan.unizar.es:162653PUBLIC MONEY & MANAGEMENT (2025), 1-11by-nchttps://creativecommons.org/licenses/by-nc/4.0/deed.esinfo:eu-repo/semantics/closedAccess