A recent international survey of public sector professionals by CIPFA found that out of the 44% of respondents who said their organisation does produce a sustainability report, only around half said they used a standard definition of sustainability, while only 25% of reports prepared were subject to an audit or verification process.

The survey featured 41 respondents, from 23 different countries and covers the perspectives of academics, standard setters, auditors, public servants, and public sector accountants across various levels of government.