You don't need a week-long course to make a start on SRS 1

A short, free guide for public sector teams who need to make climate-related disclosures.

SRS 1 is the IPSASB's first global standard for climate-related disclosures by public sector entities. This guide tells you what it asks of you and how to make a sensible first move, in about 15 minutes. No background in sustainability needed.

What's inside?• Whether SRS 1 applies to you, and by when
• The four pillars, as four plain questions you have to answer
• What a credible first report actually contains
• Your first six steps

Written by Gary Bandy, a chartered public finance accountant and author of Financial Management and Accounting in the Public Sector, now in its third edition. He has created SRS 1 training for public sector officials.

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Frequently asked questions

What is IPSASB SRS 1?
SRS 1 is Sustainability Reporting Standard 1, issued by the IPSASB, the International Public Sector Accounting Standards Board. It is the first global standard for climate-related disclosures by public sector entities, and it is aligned with the private sector's IFRS S2. Its first phase covers the climate-related risks and emissions arising from your own operations.Who does SRS 1 apply to?
It applies to public sector entities in jurisdictions that adopt it. The standard does not switch itself on: each government or oversight body decides whether and when to require it. So your obligation depends on your own jurisdiction's decision, not on the standard alone.When does SRS 1 take effect?
It takes effect for annual reporting periods beginning on or after 1 January 2028, with early adoption allowed. In practice the first reports appear around 2028 and 2029, in the jurisdictions that have chosen to adopt it.What does SRS 1 require?
It rests on four pillars: governance, strategy, risk management, and metrics and targets. In plain terms: who oversees climate-related risks, what those risks and opportunities are, how you manage them, and your greenhouse gas emissions across Scopes 1, 2 and 3, together with any targets you have set.How do you implement SRS 1 and prepare a first report?
Start small and honest. The standard is built to let you estimate, phase and defer, so a credible first report can be modest as long as it is clear about its limits. Aim for fair representation rather than false precision. That is what this guide walks you through.Do I have to measure Scope 3 supply chain emissions in the first year?
No. You are expected to use reasonable and supportable information without undue cost or effort, not to measure your supply chain precisely from the outset. Measuring your fuel and power directly and estimating the rest from what you spend is a legitimate way to begin.