Accountants in public sector mainly operate across various levels of government – federal, state and local as well as in town municipalities, statutory bodies, legislative bodies, agencies, and state owned enterprises (SOE). Depending on their specialisation, they may be involved either in day-to-day financial operations or in policy-making and strategic decision-making.
The followings are examples of areas where accountants in public sector would be affected by the sustainability agenda:

1. Sustainability considerations impacting policy making and national strategies.
2. Implementation of policy and regulation.
3. Monitoring national sustainability goals and targets.
4. Enhanced sustainability reporting and assurance requirements by global and local regulators.

In ensuring success for state and national level targets, it is important for sustainability practices to be embedded into governmental practices so that sustainability-related risks and opportunities are comprehensively addressed and effectively communicated. In addition, accountants play an important role in increasing cross-collaboration between both government bodies and industry players. Their role extends to promoting a holistic understanding of sustainability challenges, encouraging dialogue, and facilitating the exchange of expertise and resources.