Assessing the suitability of climate disclosure models for local governments

This article supports the integration of climate disclosure metrics into local government (LG) reporting, bridging the gap between corporate and public sector frameworks. By identifying practical, cross-cutting indicators aligned with ISSB and EFRAG standards, the study enables LGs to improve comparability and climate accountability. The findings promote informed policy-making and contribute to global sustainability goals by empowering public entities to track and communicate their climate actions effectively, while encouraging convergence of financial and environmental reporting standards.ABSTRACTThis study explores the applicability of climate disclosure standards—specifically IFRS S2 and ESRS E1–E5—to local governments (LGs). It identifies metrics related to LG activities, such as energy, water, and waste management, and greenhouse gas emissions. Based on document analysis and interviews with LG officials, the research highlights metrics for climate-related reporting. The authors provide recommendations to enhance accountability and comparability in LG sustainability reports, supporting harmonized and global climate reporting standards.