162653 20251017144653.0 doi 10.1080/09540962.2025.2543440 sideral 145144 ART-2025-145144 eng Pina, Vicente Assessing the suitability of climate disclosure models for local governments 2025 This 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. info:eu-repo/semantics/closedAccess by-nc https://creativecommons.org/licenses/by-nc/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Torres, Lourdes Ripoll, Lara García-Rayado, Jaime Arias, Natalia (2025), 1-11 Public money manag. PUBLIC MONEY & MANAGEMENT 0954-0962 796075 http://zaguan.unizar.es/record/162653/files/texto_completo.pdf Postprint info:eu-repo/date/embargoEnd/2027-03-08 933341 http://zaguan.unizar.es/record/162653/files/texto_completo.jpg?subformat=icon icon Postprint info:eu-repo/date/embargoEnd/2027-03-08 oai:zaguan.unizar.es:162653 articulos driver 2025-10-17-14:37:23 ARTICLE