From threat to response: The inclusion of CO2 accounting in the IPSAS accounting standard

Alexander Prosser (), Domenica Bagnato () and Robert Müller-Török ()
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Alexander Prosser: University of Economics and Business, Vienna, Austria
Domenica Bagnato: University of Economics and Business, Vienna, Austria
Robert Müller-Török: University of Public Administration and Finance, Ludwigsburg, Germany

Smart Cities and Regional Development (SCRD) Journal, 2025, vol. 9, issue 2, 7-14

Abstract: Accounting and reporting for the CO2 footprint has become standard procedure for capital market-oriented companies since the IFRS S2 standard was released in 2023. However, the IPSAS Board have already committed themselves to: (i) include CO2 Accounting in the standard; and (ii) to orient themselves towards IFRS S2. The contributionwill show what this means for public sector entities in terms of facility and energy management, procurement of capital goods, materials and services as well as waste management. It will also show how the resulting requirements can be included in ERP systems that are already in place for public sector administration.

Keywords: CO2 Accounting; Sustainability; Public Sector Accounting; IPSAS. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:pop:journl:v:9:y:2025:i:2:p:7-14

DOI: 10.25019/s7vg3g10

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