Audit and assurance of sustainability reporting in the public sector

On 15 June 2026, the INTOSAI–Donor Cooperation, together with the INTOSAI Development Initiative and the World Bank, hosted a webinar on audit and assurance of sustainability reporting in the public sector, with contributions from IFAC, IPSASB and the Asian Development Bank.

The session brought together Supreme Audit Institutions, development partners, standard setters and practitioners to exchange on recent developments in this area.

Following initial input from the IDC Donor Chair, Arturo Herrera, the discussion looked at how governments are starting to disclose climate and sustainability related information, the frameworks that are emerging, and the implications for public sector governance and oversight. It also considered what this means in practice for SAIs, particularly in relation to their role in audit and assurance.

Participants also reflected on why independent assurance matters and how SAIs can build on their existing mandates and experience, including work related to the Sustainable Development Goals.

The webinar introduced IDI’s AASuRe initiative and provided a basis for continued dialogue going forward.

The webinar recording is available here.

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