Source · Select Committees · Public Accounts Committee
Recommendation 2
2
Deferred
The public sector as a whole lacks clear standards for measuring and reporting emissions.
Recommendation
The public sector as a whole lacks clear standards for measuring and reporting emissions. BEIS has set expectations that all public sector bodies should consistently measure and report their emissions, but BEIS, HM Treasury and Defra have so far only produced mandatory reporting guidance for central government. Some parts of the wider public sector are issuing their own guidance, such as the NHS which looks to be encouraging a more complete form of emissions reporting when compared to that required of central government. However, despite these areas of good practice, the lack of agreed central standards has led to inconsistent approaches to reporting emissions across the wider public sector, such as in local government. These inconsistencies make published emissions data difficult to understand, as users do not know if they are comparing like with like. The government has previously stated that it will issue guidance for the wider public sector to support the accurate and consistent measurement and reporting of emissions but it has not set a timetable for doing so. We acknowledge that international reporting standards are evolving rapidly in this area, but clear and consistent reporting requirements would benefit all parties. Recommendation: BEIS and HM Treasury should set a timetable for issuing consistent standards for measuring and reporting emissions that is applicable to the entire public sector.
Government Response Summary
The government will set out a timetable for further work towards a coherent measurement and reporting framework in summer 2023, dependent on views from other relevant authorities across the public sector who are responsible for setting their own reporting requirements.
Government Response
Deferred
HM Government
Deferred
The government agrees with the Committee’s recommendation. reporting can help public sector organisations and central government to drive effective progress in decarbonisation. In the Net Zero Strategy, the government committed to provide guidance setting out expectations for public sector emissions measurement and reporting. This may not entail a uniform approach consistency across the whole of the large and varied sector; the emissions measurement and reporting guidance that is suitable for a large hospital may not be suitable for a small rural school. It may therefore be appropriate for detailed emissions measurement guidance to continue to be owned by bodies best placed to advise on the particular needs of different parts of the public sector, and different reporting channels may be required to address specific objectives or to meet the needs of specialist users. Additionally, as the Committee notes, international reporting standards are evolving rapidly. To avoid confusion or duplication it is important that standards are aligned wherever possible. Work to review the suitability of the reporting recommendations produced by the Taskforce on Climate Related Financial Disclosures (TCFD) for the public sector is ongoing, which is expected to be an important part of any future standard setting. Taking into account expected timelines for development of TCFD recommendations and other international standards, the government will set out a timetable for further work towards a coherent measurement and reporting framework in summer 2023. This will be dependent on views from other relevant authorities across the public sector who are responsible for setting their own reporting requirements.