Assessing the suitability of climate disclosure models for local governments
Pina, Vicente ; Torres, Lourdes ; Ripoll, Lara ; García-Rayado, Jaime ; Arias, Natalia
Resumen: 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.
Idioma: Inglés
DOI: 10.1080/09540962.2025.2543440
Año: 2025
Publicado en: PUBLIC MONEY & MANAGEMENT (2025), 1-11
ISSN: 0954-0962
Tipo y forma: Article (PostPrint)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes.
Exportado de SIDERAL (2025-10-17-14:37:23)
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Idioma: Inglés
DOI: 10.1080/09540962.2025.2543440
Año: 2025
Publicado en: PUBLIC MONEY & MANAGEMENT (2025), 1-11
ISSN: 0954-0962
Tipo y forma: Article (PostPrint)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. Exportado de SIDERAL (2025-10-17-14:37:23)
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Record created 2025-09-12, last modified 2025-10-17