The main objective of this technical note is to:

• Considers common implications associated with implementation of sustainability reporting in the public sector.
• Provide analysis of latest developments in sustainability reporting frameworks, including international assurance and education standards, and overview of the experiences of four selected countries across the globe that have designed and implemented their own national instruments that could be considered different forms of sustainability reporting in the public sector.
• Identify a series of implications and considerations associated with implementation of sustainability reporting in the public sector and provides some preliminary recommendations to address these.
• Support international and national standard setters and regulators in their approach to implementing public sector sustainability reporting and to update practitioners on the trends in this area.