ESG in the
Public Sector
How Governments Begin the ESG Journey
2024 Government Series
What fraud looks like in government
Introduction
Considerations of environment, social, and governance (ESG) issues
When ESG strategy works
Summary
Lead authors and acknowledgements
ESG in the Public Sector
About the Association of International Certified Professional Accountants, and AICPA & CIMA
The Association of International Certified Professional Accountants® (the Association), representing AICPA® & CIMA®, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialised credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable, and resilient future.
The American Institute of CPAs® (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organisations,and federal, state, and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.
The Chartered Institute of Management Accountants® (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.
Contents
Overview
Successful ESG planning for governments
ESG challenges for governments
City of Toronto – Environmental, Social & Governance (ESG) Performance Reporting
US Army – Army Climate Strategy (ACS)
ADAPT DSM – The City of Des Moines’ Climate Action . and Adaptation Plan
