Recommendations & Conclusions
12 items
4
Recommendation
Twenty-Third Report - Measuring and rep…
Accepted
We are not convinced that departments are making effective use of the emissions data to drive decision-making. Central government and other public sector bodies need to use emissions data to decide priorities and assess the affordability of plans. While the NAO report highlighted examples of good practice, the maturity of …
Government response. The government has based its plans for decarbonising the public sector on the best available data, including good practice case studies. It awards PSDS funding on a first-come-first-served basis which enables quick assessment and balances deliverability considerations.
HM Treasury
6
Conclusion
Twenty-Third Report - Measuring and rep…
Accepted
In addition to the BEIS dataset that covers the entire public sector, Defra publishes an annual progress report for the Greening Government Commitments (GGCs). Alongside the government’s other environmental measures, this shows the progress made by central government departments and their arm’s-length bodies in reducing their scope 1 and 2 …
Government response. The government claims that Greening Government Commitments (GGCs) emissions reduction targets are negotiated with departments and 2 partner organizations, aligning to longer-term decarbonisation trajectories as much as possible. Permanent Secretaries and Chief Executives are accountable for GGCs target delivery and …
HM Treasury
8
Conclusion
Twenty-Third Report - Measuring and rep…
Accepted
At present, only central government departments and their arm’s-length bodies are required to measure and report their emissions in accordance with HM Treasury’s Sustainability Reporting Guidance, which leaves huge areas of the public sector, including 5 C&AG’s Report, para 1.2 6 Q 5 7 C&AG’s Report, para 12 8 Qq …
Government response. The government agrees with the recommendation and will set out a timetable in summer 2023 for further work towards a coherent measurement and reporting framework, taking into account international reporting standards and views from relevant authorities across the public sector.
HM Treasury
9
Recommendation
Twenty-Third Report - Measuring and rep…
Accepted
The current reporting requirements for central government focus on scope 1 and scope 2 emissions; for example the gas used in boilers and electricity used across the government estate.19 The only scope 3 emissions that are captured by current mandatory reporting are those arising from business travel undertaken by government …
Government response. The government agrees to consider which bodies should report scope 3 emissions and how best to do this, with requirements potentially set out in the 2026-30 GGCs. Target implementation date is Autumn 2025.
HM Treasury
10
Recommendation
Twenty-Third Report - Measuring and rep…
Accepted
By contrast, there are already greater requirements placed on some private sector firms to measure and report their scope 3 emissions. Firms bidding, for example, for government contracts worth over £5 million are required to report five categories of scope 3 emissions (in total there are 15 categories of scope …
Government response. The government agrees to align public sector reporting requirements with net zero objectives, including considering scope 3 emissions reporting, with implementation targeted for Autumn 2025 through the GGCs.
HM Treasury
11
Recommendation
Twenty-Third Report - Measuring and rep…
Accepted
Elsewhere in the public sector we have heard that some bodies are going further to report scope 3 emissions and therefore are providing a fuller picture of their carbon footprint. BEIS told us that for some time the NHS has had reporting requirements that include some elements of scope 3 …
Government response. The government agrees to align public sector reporting requirements with net zero objectives, including considering scope 3 emissions reporting, with implementation targeted for Autumn 2025 through the GGCs.
HM Treasury
13
Recommendation
Twenty-Third Report - Measuring and rep…
Accepted
Central government bodies are required to report their emissions in two ways: through the GGCs following guidance set by Defra; and in their annual reports following the Sustainability Reporting Guidance set by HM Treasury.32 These two sets of guidance are meant to be consistent, but there are differences between them …
Government response. The government agrees to consolidate, simplify, and clarify current measuring and reporting guidance with clear expectations for reporting and processes for addressing non-compliance; new processes ensuring reporting from all bodies in scope were set out in the updated GGCs Reporting …
HM Treasury
14
Recommendation
Twenty-Third Report - Measuring and rep…
Accepted
In addition to these inconsistencies, we note that the reporting guidance is not currently easy to use. For example, the NAO found that HM Treasury’s Sustainability Reporting Guidance was vaguely worded and did not make it clear which reporting elements were mandatory and which were not. It also did not …
Government response. The government agrees to consolidate, simplify, and clarify current measuring and reporting guidance with clear expectations for reporting and processes for addressing non-compliance; new processes ensuring reporting from all bodies in scope were set out in the updated GGCs Reporting …
HM Treasury
15
Recommendation
Twenty-Third Report - Measuring and rep…
Accepted
We are concerned that there is a lack of active leadership in this area, which is leading to non-compliance with guidance and undermining efforts to produce complete, robust emissions data. Defra, which has overall responsibility for administering the GGCs, does not have a list of which government bodies were exempt …
Government response. The government agrees to consolidate, simplify, and clarify current measuring and reporting guidance with clear expectations for reporting and processes for addressing non-compliance; new processes ensuring reporting from all bodies in scope were set out in the updated GGCs Reporting …
HM Treasury
16
Recommendation
Twenty-Third Report - Measuring and rep…
Accepted
Robust data can be used to prioritise action and assess whether policies are affordable, but we are not convinced that departments are making sufficient effective use of the emissions data that they are already collecting and reporting. We asked BEIS, HM Treasury and Defra how they were using their own …
Government response. The government has based its plans on the best available data, reviews new data as decarbonisation maturity increases, and shares learning through working groups and steering boards, with sectoral caps introduced in 2022 to support funding distribution.
HM Treasury
17
Conclusion
Twenty-Third Report - Measuring and rep…
Accepted
The main source of funding currently available to help public sector bodies implement decarbonisation measures is the Public Sector Decarbonisation Fund, which will be distributing £1.425 billion of grant funding across the sector for the current spending review period.41 We were encouraged to hear that BEIS has been using data …
Government response. The government has based its plans on the best available data, reviews new data as decarbonisation maturity increases, and shares learning through working groups and steering boards, with sectoral caps introduced in 2022 to support funding distribution.
HM Treasury
18
Conclusion
Twenty-Third Report - Measuring and rep…
Accepted
Given that the public sector faces a significant challenge in decarbonising at the rates required, the centre of government could be doing more to share examples of good practice. We are encouraged that BEIS intend to use the local net zero forum to spread the lessons arising from the Public …
Government response. The government agrees to make full use of emissions data to plan decarbonisation activities and establish a process to regularly identify and share examples of good practice and learning. There are regular mechanisms to identify and share learning through working …
HM Treasury