The main objective of this technical note is to identify, explore, and propose the characteristics for disclosure of sustainability-related information of public sector entities and the reporting entity. In doing so, the technical note contrasts the key concepts of the public sector highlighted in the IPSAS Conceptual Framework, since they will serve as a primary reference source in drafting the public sector-specific sustainability reporting standards, and the key concepts developed in relation to ESG topics, the UN SDGs, and private sector developments in sustainability reporting. The technical note also considers the experiences of the UK, New Zealand, and Switzerland in disclosing sustainability-related information. The note aims to contribute to the development of sustainability reporting, at the level of international standards (namely the IPSAS), as well as at the national and jurisdictional level, by standard setters and regulators.