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Advancing public sector sustainability reporting: Insights from past reforms

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/advancing-public-sector-sustainability-reporting_ad5fb10f-en.html
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This paper examines approaches to advance public sector sustainability reporting. While private sector sustainability reporting standards are increasingly adopted, views on their applicability to the public sector remain divided. Drawing on lessons from past reforms, the paper identifies key challenges in both increasing transparency and using...
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