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22대 대한민국 국회 국회정보길라잡이 국회의원검색
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정보검색

소장정보 검색

국회도서관 홈으로 정보검색 소장정보 검색
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결과 내 검색 동의어 포함

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Title page 1

Contents 4

Acknowledgements 3

Executive summary 5

1. Introduction 7

1.1. Existing sustainability initiatives in the private and public sectors 7

1.2. New developments in sustainability reporting 11

1.3. Rationale for the paper 13

2. Lessons from past public sector reforms 14

2.1. Integrating information supply 14

2.1.1. What lessons have been learned? 14

2.1.2. What does this mean when in the context of sustainability reporting? 14

2.2. Using reporting for decision making 17

2.2.1. What lessons have been learned? 17

2.2.2. What does this mean when in the context of sustainability reporting? 18

3. Way forward 19

3.1. Rationalising public sector sustainability reporting 19

3.2. Developing a systematic framework for sustainability reporting 19

3.3. Stakeholders' engagement 21

References 22

Notes 24

Figures 4

Figure 1. Corporate sustainability and responsibility 8

Figure 2. OECD countries practicing green budgeting 9

Figure 3. Current landscape of sustainability reporting in the public sector 11

Figure 4. Alignment challenges between public sector sustainability frameworks 15

Figure 5. Model for reporting, interpreting and using sustainability information 20

Boxes 4

Box 1. Next generation green budgeting instruments 10

Box 2. IPSASB's proposal on climate-related disclosures 12

Box 3. Scope of climate-related public policy programme 16

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