Select Committee · Environmental Audit Committee

The financial sector and the UK’s net zero transition

Status: Closed Opened: 30 May 2022 Closed: 23 May 2024 22 recommendations 10 conclusions 1 report

The EAC is examining the role of financial institutions, including UK signatories to the Glasgow Financial Alliance for Net Zero, in winding down the financing of fossil fuel extraction and promoting the transition to green energy in pursuit of the Government’s climate and environment targets. Read the call for evidence for more detail about the …

Reports

1 report
Title HC No. Published Items Response
First Report - The financial sector and the UK's net zero t… HC 277 29 Nov 2023 32 Responded

Recommendations & Conclusions

32 items
1 Conclusion First Report - The financial sector and… Not Addressed

Vast numbers of fossil fuel assets risk becoming stranded due to energy transition

We have heard that vast numbers of fossil fuel assets are at risk of devaluing before they are extracted due to changes in energy consumption and therefore becoming ‘stranded assets’. This is a particular risk in the City of London, as one of the top four financial centres where this …

Government response. The government reiterates its stance on the importance of domestic oil and gas for energy security and describes OPRED's existing role in regulating decommissioning liabilities, without directly addressing the committee's conclusion on the specific risks of stranded assets in the …
2 Recommendation First Report - The financial sector and… Acknowledged

Require the North Sea Transition Authority to calculate decommissioning cost impacts for new licences.

We recommend that to mitigate against the risk of stranded assets from North Sea extraction, the North Sea Transition Authority should calculate what the impact to the UK taxpayer and company profitability would be of requiring the cost of decommissioning to be absorbed for new oil and gas licences through …

Government response. The government highlights the importance of domestic oil and gas and existing decommissioning regulations, stating that OPRED reviews the risk of stranded assets. OPRED offers to engage further with the Committee to understand their policy suggestion regarding calculating the impact …
3 Conclusion First Report - The financial sector and… Accepted

Private banks continue substantial fossil fuel financing despite Paris Agreement pledges.

We have heard during our inquiry that despite the pledges set out and agreed upon by global governments in the Paris Agreement, private banks have financed trillions of US dollars into fossil fuels. New UK fossil fuel Initial Public Offerings are still being approved, and the UK Government is pressing …

Government response. The government reiterates its commitment to net zero and energy security, stating its mission to replace fossil fuels with renewables and nuclear energy. It highlights its strong track record in attracting green investment, citing specific programmes, funding, and action plans …
4 Conclusion First Report - The financial sector and… Rejected

Ensure government clarifies energy transition market signals to boost investment.

We absolutely agree with the Minister for Energy Efficiency and Green Finance that energy security and net zero are two sides of the same coin. However, we are concerned that many believe that the Government is sending mixed signals to the market which in turn affects investment decisions in the …

Government response. The government rejects the premise of sending mixed signals, strongly affirming its commitment to achieving net zero and energy security by replacing fossil fuels with renewables and nuclear. It details significant public and private investments, funding programmes, and action plans …
5 Conclusion First Report - The financial sector and… Rejected

No consensus on fossil fuel transition speed risks climate goals and stranded assets.

We have previously concluded in our report ‘Accelerating the transition from fossil fuels and securing energy supplies’ that there is not a consensus on the speed of transition from fossil fuels as the Government endeavours to reach net zero by 2050. While the scientific consensus is clear that planned production …

Government response. The government rejects the committee's concern regarding the balance of North Sea assets and renewables, asserting that the domestic oil and gas industry remains vital for energy security. It states that new licensing, supported by existing and new legislation, ensures …
6 Recommendation First Report - The financial sector and… Accepted

Publish quarterly reports on UK energy independence, net zero progress, and scope three emissions.

We recommend that the Government publish quarterly reports to show how the UK is moving towards greater energy independence while staying on track to meet its net zero target, including an assessment of the effect of scope three emissions on global efforts to limit global temperature rise to 1.5°C. The …

Government response. The government does not commit to publishing new quarterly reports, stating it already provides extensive detail on net zero and energy security progress through various annual and biennial reporting mechanisms, including updates on climate targets and net carbon accounts.
7 Recommendation First Report - The financial sector and… Rejected

Set a clear date for ending new North Sea oil and gas licensing rounds.

We reiterate the recommendation of our earlier report that the Government set a clear date for ending new oil and gas licensing rounds in the North Sea: this date should fall well before 2050. (Paragraph 57) Plans for transition: reporting requirements

Government response. The government rejects setting an end date for new oil and gas licensing rounds, arguing that the domestic industry is vital for energy security and the Offshore Petroleum Licensing Bill will ensure regular annual licensing.
8 Recommendation First Report - The financial sector and… Deferred

Current 'comply or explain' transition plan disclosure rules are insufficient.

We welcome the Government’s intention to consult on requiring companies to disclose transition plans. However, the current “comply or explain” basis should be for an interim period only: a company can disclose by simply not having a transition plan, defeating the point of the policy.

Government response. The government is supporting the Transition Plan Taskforce (TPT) and will hold an upcoming consultation to consider the UK's approach to transition plans and the role of the TPT's Disclosure Framework, without committing to ending 'comply or explain'.
9 Recommendation First Report - The financial sector and… Deferred

Deferring mandatory transition planning risks UK's green finance leadership position.

We agree with the Government that the operating environment will become increasingly difficult for those firms that do not set out their plans for contributing to net zero. However, we do not think it is enough to leave the issue of transition planning to the market. The UK led the …

Government response. The government established the Transition Plan Taskforce (TPT) to create a gold standard for private sector climate transition plans and will hold an upcoming consultation to consider the UK’s approach, including the TPT’s Disclosure Framework.
10 Recommendation First Report - The financial sector and… Deferred

Mandate companies to develop and disclose transition plans in government consultation.

The Government’s consultation on requiring companies to disclose transition plans should include consideration of making it compulsory to have and to disclose a transition plan—not just if a company happens to have one—and the most suitable timetable for doing so. Beyond this consultation, mandatory reporting of transition plans should remain …

Government response. The government details existing work by the Transition Plan Taskforce and the FCA on transition plan disclosures. They state an upcoming consultation will consider the UK’s approach to transition plans, including the TPT Disclosure Framework and endorsement of ISSB standards, …
11 Recommendation First Report - The financial sector and… Deferred

Introduce regulations ensuring companies follow Transition Plan Taskforce guidance for disclosures.

We welcome the publication of the Transition Plan Taskforce’s disclosure framework for transition plans, and the steps taken to achieve international alignment of that framework. We believe that those who publish transition plans should follow a compulsory framework, to ensure comparability and to mitigate the risk of greenwashing. While investors …

Government response. The government established the Transition Plan Taskforce (TPT) and will hold an upcoming consultation to consider the UK’s approach to transition plans and the role of the TPT’s Disclosure Framework, without committing to introducing regulations for compliance.
12 Recommendation First Report - The financial sector and… Deferred

Set out consistent regulatory expectations and establish independent monitoring for organisations' net zero transition plans.

A plan is only effective if it delivers its contents. The Government should set out simple, consistent regulatory expectations for net zero transition plans and establish an independent mechanism for monitoring and evaluating and verifying organisations’ net zero transition plans, to ensure that they are aligned with Paris Agreement compliant …

Government response. The government established the Transition Plan Taskforce (TPT) and will hold an upcoming consultation to consider the UK’s approach to transition plans and the role of the TPT’s Disclosure Framework, without committing to specific regulatory expectations or an independent monitoring …
13 Conclusion First Report - The financial sector and… Acknowledged

Just transition principles not explicitly included within the transition plan framework.

We welcome the Government’s commitment to just transition principles in its Green Finance Strategy and the inclusion of specific workstreams in the creation of the transition plan disclosure framework and implementation guidance. While the Transition Plan Taskforce acknowledges the inclusion of just transition principles within its working group and includes …

Government response. The government acknowledges the concern, stating the Transition Plan Taskforce (TPT) has launched working groups, including one on just transition, to advise on appropriate integration of these topics into its outputs.
14 Recommendation First Report - The financial sector and… Not Addressed

Publish further guidance for stakeholders on integrating just transition principles into the transition plan framework.

We recommend that the Government publish further guidance to stakeholders to advise explicitly how just transition principles should be considered within the transition plan framework, to ensure that companies are able to provide better outcomes for all people, including workers and their communities.

Government response. The government notes the Transition Plan Taskforce (TPT) has a Just Transition Working Group to advise on integrating these principles into TPT outputs but does not commit to publishing its own further guidance for stakeholders as recommended.
15 Recommendation First Report - The financial sector and… Not Addressed

Incorporate company contributions towards halting nature loss within the transition plan framework's strategic ambition.

We welcome the references to nature in the Transition Plan Taskforce’s framework; however, we consider that the framework could go further on nature. We recommend that the Government should take steps to incorporate into the framework the contribution by a company towards halting and reversing nature loss within the overall …

Government response. The government states the Transition Plan Taskforce (TPT) has launched a Nature Working Group to advise on appropriate integration of nature-related topics into TPT outputs, but does not commit to taking specific steps to incorporate nature loss into the transition …
16 Conclusion First Report - The financial sector and… Acknowledged

Government intentions for Sustainability Disclosure Requirements and mandatory international standards are welcomed.

We welcome the Government’s intentions for Sustainability Disclosure Requirements (SDR). As part of that framework, we welcome the Government’s intention to incorporate International Sustainability Standards Board (ISSB) standards and make them mandatory, its consultation on reporting scope 3 greenhouse gas emissions, and its intention to adopt the Taskforce on Nature-related …

Government response. The government reaffirms its commitment to implementing Sustainability Disclosure Requirements (SDR) and highlights its support for the Taskforce on Nature-related Financial Disclosures (TNFD), stating it will consider how best to incorporate TNFD recommendations into UK policy.
17 Recommendation First Report - The financial sector and… Deferred

Set out an SDR implementation timetable, commit to mandatory TNFD reporting, and phase in disclosures.

To maintain the UK’s global leadership in green finance reporting, the Government must keep up the momentum. We recommend that Ministers set out an overarching implementation timetable for the SDR, including for TNFD reporting, and commit to making TNFD reporting mandatory, continuing the trail the UK blazed for TCFD. The …

Government response. The government reiterates its commitment to Sustainability Disclosure Requirements (SDR) and confirms it will consider how best to incorporate the Taskforce on Nature-related Financial Disclosures (TNFD) recommendations into UK policy, deferring a commitment to a specific timetable or mandatory TNFD …
18 Conclusion First Report - The financial sector and… Acknowledged

Delays to the introduction of the UK green taxonomy are concerning.

While we welcome the Government’s intention to introduce a UK green taxonomy, we are concerned to note the delays to its introduction. As with transition plan frameworks and disclosures, we support the principle of a mandatory taxonomy to ensure comparability. (Paragraph 111) The financial sector and the UK’s net ero …

Government response. The government acknowledges the committee's concerns about delays and confirms it is working at pace to publish a consultation on the Green Taxonomy shortly. It plans a testing period of voluntary disclosures for at least two reporting years before considering …
19 Recommendation First Report - The financial sector and… Deferred

Introduce UK green taxonomy with spectrum of definitions, monitor progress, and ensure mandatory status.

We recommend that the Government seek to introduce the UK green taxonomy as soon as possible. That taxonomy should include a spectrum of definitions—‘fifty shades of green’, as one of our witnesses put it. During the period of voluntary reporting against the green taxonomy, the Government should monitor and report …

Government response. The government commits to publishing a consultation on the UK Green Taxonomy shortly and will implement a voluntary disclosure period for at least two reporting years before considering mandatory obligations. It does not explicitly address the recommendation for a "spectrum …
20 Recommendation First Report - The financial sector and… Deferred

Heed calls for a long-term institutional home for the UK green taxonomy.

It is unfortunate that, due to the delays to the introduction of the green taxonomy, the remit of the Green Technical Advisory Group expired before the testing period of voluntary disclosures could begin. We urge Ministers to heed the group’s calls for a long-term institutional home for the UK green …

Government response. The government acknowledges the Green Taxonomy Advisory Group's advice and states it will consider what external advice is required going forward, following a forthcoming consultation. It does not commit to establishing a long-term institutional home for the UK green taxonomy …
21 Conclusion First Report - The financial sector and… Accepted

Progress in developing blended finance models for net zero projects is welcomed.

We welcome the Government’s progress in developing blended finance models for net zero projects, in particular the work of the UK Infrastructure Bank (UKIB) which, according to the evidence given to us by the Minister, has created around £4 of private capital for every £1 of public funding invested. Such …

Government response. The government highlights the recently announced Net Zero Blended Finance Project (November 2023), which aims to improve government capacity and explore innovative blended finance approaches to mobilise private sector investment for net zero technologies, working with the UK Infrastructure Bank.
22 Recommendation First Report - The financial sector and… Deferred

Publish a single document detailing all blended finance models for net zero and nature

The Government must keep to its ambition of setting out its future plans for net zero blended finance solutions by the next spending review, and should include nature recovery projects within this suite of solutions. The Government should set out in one document all its different blended finance models, cross-checking …

Government response. The government announced the Net Zero Blended Finance Project in November 2023, which aims to improve its capacity to explore innovative blended finance approaches and mobilise private investment for net zero technologies. However, the response does not explicitly commit to …
23 Recommendation First Report - The financial sector and… Accepted

Publish the next round of net zero sector investment roadmaps without delay

We welcome the many net zero sector roadmaps that the Government has published and plans to publish, which should provide investors with the detail they require to help their investments align with the Government’s net zero target. We particularly welcome the fact that nature is included among these investment roadmaps, …

Government response. The government confirms the publication of several net zero investment roadmaps, including civil nuclear in January 2024 and the Advanced Manufacturing Plan in November, and commits to publishing a hydrogen investor roadmap update in February 2024 and a nature roadmap …
24 Conclusion First Report - The financial sector and… Accepted

Government exploring methodologies for tracking net zero and nature financial flows

Understanding levels of investment across the economy is vital for knowing whether the UK is on track to meet its climate and nature targets. That is why we welcome the work underway by the Government to explore methodologies for tracking both net zero-related financial flows and nature-related financial flows.

Government response. The government recognises the importance of tracking investment flows and details ongoing efforts, including the concluded scoping phase of the UK Landscape of Climate Finance (LCF) research and research into tracking private finance for nature's recovery. It states it will …
25 Recommendation First Report - The financial sector and… Deferred

Establish formal mechanism by end of Parliament to track net zero and nature financial flows

We recommend that the Government go further and turn this research into a formal tracking mechanism by a date no later than the end of the current Parliament. The Government should task either an existing independent body, or create a new 62 The financial sector and the UK’s net ero …

Government response. The government acknowledges the need for tracking investment flows and states that the scoping phase for a UK Landscape of Climate Finance (LCF) model has concluded. It is now considering next steps, including the potential role of an independent body, …
26 Recommendation First Report - The financial sector and… Accepted

Launch promised consultation on global voluntary carbon markets without further delay

We applaud the UK Government and civil society for leading the way in building a global voluntary carbon market. We appreciate the difficulty of achieving a global price for carbon, but it is ultimately needed to prevent a race to the bottom where industries flock to headquarter in jurisdictions with …

Government response. The government accepts the recommendation and states its intention to publish a consultation on voluntary carbon markets in early 2024. This consultation will seek views on government and regulatory interventions to enable market growth, endorse IC-VCM and VCMI outputs, and …
27 Recommendation First Report - The financial sector and… Accepted

Develop a UK Carbon Border Adjustment Mechanism to prevent carbon leakage

Having been a long-standing leader in climate finance, the UK now risks falling behind by failing to install mechanisms to mitigate carbon leakage. The EU has already launched its carbon border adjustment mechanism (CBAM). It is now over a year and a half since we called on the Government to …

Government response. The government accepts the recommendation, stating it will implement a carbon border adjustment mechanism (CBAM) by 2027 to mitigate carbon leakage. A further consultation on the delivery of the CBAM will be conducted in 2024.
28 Recommendation First Report - The financial sector and… Accepted

Maintain UK leadership in green finance and ensure global net zero policy alignment

The UK Government should be proud of its world-leading track record in supporting green finance initiatives. At the same time, it must neither be complacent nor lose momentum. The UK must continue to use its leadership position to bring other countries on board and create policy alignment across jurisdictions. For …

Government response. The government reiterates its commitment to net zero, highlighting its strong track record with significant investment in low-carbon energy sectors and a halving of emissions. They detail current actions like the Green Finance Strategy, £960m Green Industries Growth Accelerator, a …
29 Conclusion First Report - The financial sector and… Accepted

Local authorities hindered in green finance by fragmented funding and limited capacity

Local authorities have a significant role to play in green finance, from delivering grants at the household level, to collaborating with financial institutions on local net zero projects, and crowding in private capital for large scale projects. However, they are hindered by a fragmented funding landscape and limits on technical …

Government response. The government agrees on the importance of local authorities and outlines several initiatives to support them, including a £19m Local Net Zero Accelerator, Local Net Zero Hubs, UK Infrastructure Bank lending, and a commitment to simplify and consolidate funding, backed …
30 Recommendation First Report - The financial sector and… Accepted

Increase overall funding envelope for the Boiler Upgrade Scheme, subject to uptake

We welcome the 50% increase permitted for individual grants under the Boiler Upgrade Scheme, and we would wish to see the overall envelope of funding increased subject to sufficient uptake. (Paragraph 162) The financial sector and the UK’s net ero transition 63

Government response. The government confirms the increase in Boiler Upgrade Scheme grants to £7,500 and announces an additional £1.5 billion in funding for the scheme's extension from 2025-2028, directly addressing the call for an increased funding envelope.
31 Recommendation First Report - The financial sector and… Accepted in Part

Reform local net zero funding by moving from competitive to needs-based and core grants

We welcome the work that the Government has done so far to provide a “one stop shop” of information on net zero grants to which local authorities can submit competitive bids. The Government appears to have streamlined the number of competitions for English local authorities somewhat, apparently taking the total …

Government response. The government acknowledges the role of local authorities and is providing £19m for a Local Net Zero Accelerator programme with pilots in three areas, alongside existing programmes. It is exploring how to simplify and consolidate local net zero funds and …
32 Recommendation First Report - The financial sector and… Accepted

Conduct a mapping exercise to target technical support for local authorities most in need.

We welcome the ongoing work to provide technical support and advice to local authorities, including through the Local Net Zero Hubs, UKIB, Net Zero Go, and the Local Net Zero Forum. We also welcome the Government’s intention to work with the Green Finance Institute to provide assistance to local authorities …

Government response. The government acknowledges variable capacity among local authorities but states existing support already considers technical assistance needs and Local Net Zero Hubs apportion resources based on regional priorities. They assert local authorities are best placed to assess their own needs, …

Oral evidence sessions

4 sessions
Date Witnesses
18 May 2023 Amy Jenkins · Department for Energy Security and Net Zero, Fayyaz Muneer · HM Treasury, The Baroness Penn · HM Treasury, The Lord Callanan · Department for Energy Security and Net Zero, Zoe Norgate · Department for Energy Security and Net Zero View ↗
8 Mar 2023 Michael Marks · Legal and General Investment Management, Roslyn Stein · AXA, Steve Waygood · Aviva Investors, Tim Lord · HSBC UK View ↗
14 Dec 2022 Dr Anastasiya Ostrovnaya · Imperial College Business School, Mark Campanale · Carbon Tracker Initiative, Ryan Jude · Green Finance Institute, Sam Alvis · Green Alliance View ↗
24 Oct 2022 Mark Carney · United Nations View ↗

Correspondence

8 letters
DateDirectionTitle
23 May 2024 To cttee Letter from the Parliamentary Under Secretary of State for Energy Efficiency an…
23 Feb 2024 To cttee Letter from the EAC Chair to the Treasury Lords Minister and the Minister for E…
20 Jun 2023 To cttee Letter from the Minister of State for Energy Security and Net Zero providing an…
19 Jun 2023 To cttee Letter from the Minister for Energy Efficiency and Green Finance (Department fo…
30 Mar 2023 To cttee Letter from the Co-Chair of the Glasgow Financial Alliance for Net Zero, respon…
30 Mar 2023 To cttee Letter from the EAC Chair to the Co-Chair of the Glasgow Financial Alliance for…
10 Nov 2022 Additional responses received to letters sent to signatories of the Glasgow Fin…
18 Oct 2022 Responses received to letters sent to signatories of the Glasgow Financial Alli…