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)