Recommendation 3

Leadership and oversight of emissions measurement and reporting in central government is fragmented and ineffective. At present, there are at least three departments issuing guidance to central government bodies on how to measure and report emissions. However, the guidance is not consistent nor is it user-friendly as it is scattered across several different publications. For example, HM Treasury’s Sustainability Reporting Guidance requires bodies to classify emissions in terms of what are known as ‘scopes’ for annual report purposes, a classification used internationally and by the private sector, whereas Defra’s Greening Government Commitments (GGCs) require emissions to be reported by emission source, making 6 Measuring and reporting public sector greenhouse gas emissions it difficult for stakeholders to reconcile the two data sets. The fragmented and difficult-to-use nature of the guidance means that some central government bodies do not know what is required of them. For example, the wording of HM Treasury’s guidance is vague and does not include a checklist setting out which elements are mandatory, which contributes to poor levels of compliance. Defra’s oversight of the GGCs is limited. It does not have a central list of which organisations are exempt from reporting and has not acted when arm’s-length bodies with no formal exemption have failed to submit data. Recommendation: BEIS, HM Treasury and Defra should work together to consolidate, simplify and clarify current measuring and reporting guidance. This should set out clear expectations for reporting across central government as well as the processes that will be followed in addressing non-compliance.