New development: Assurance on public sector sustainability reporting—time to be proactive

Isabel Brusca, Marco Bisogno, Sandra Cohen and Francesca Manes-Rossi

Public Money & Management, 2024, vol. 44, issue 8, 723-726

Abstract: This article highlights the relevance of assurance of sustainability reporting (SR) in the public sector, discussing who can develop the assurance process and what standards can be used for this purpose. It provides a contribution in an original and new area that will be of interest to standard setters, supreme audit institutions, practitioners and scholars in the field of public sector accounting and auditing. The article contributes to the creation of a legitimate space for SR for public sector entities.

Date: 2024
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DOI: 10.1080/09540962.2024.2405307

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