Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism...

Global transformations – from population ageing to digitalisation, rising inequalities and climate change – have created profound uncertainties for young people and future generations, despite unprecedented access to information, education and technology. Moreover, the COVID-19 pandemic has...