Source · Select Committees · Public Accounts Committee
Recommendation 5
5
Deferred
The public sector risks falling behind on the reporting of its emissions but could learn...
Recommendation
The public sector risks falling behind on the reporting of its emissions but could learn from developing practice in private sector and the devolved administrations. While the UK government has committed to leading by example in efforts to decarbonise, other sectors and the devolved administrations are already doing more to promote fuller reporting of emissions. Parts of the private sector are seeking to measure and report on the indirect emissions attributable to their operations, known as scope 3 emissions, for example arising from goods and services purchased from external suppliers. The centre of government has not mandated public sector bodies in England to report their scope 3 emissions which can, in some cases, be large. Some central government bodies have taken the initiative to report their scope 3 emissions on a voluntary basis and the NHS has taken steps to promote the reporting of scope 3 emissions, but elsewhere in the public sector reporting is patchy. This means that much of the data currently published does not capture the full carbon impact of the public sector’s activities. By contrast, firms bidding for government contracts worth more than £5 million already have to report scope 3 emissions more fully and it is expected that all large private sector firms will be Measuring and reporting public sector greenhouse gas emissions 7 required to give greater consideration to scope 3 emissions from 2025. The devolved administrations in Wales and Scotland have taken steps to increase the scope of public sector emissions reporting to include more scope 3 emissions. Recommendation: BEIS and HM Treasury should ensure that the reporting requirements placed on the public sector are aligned with their objective to lead by example in delivering net zero. This should include consideration of which bodies should report their scope 3 emissions and how best this should be done. 8 Measuring and reporting public sector greenhouse gas emissions 1 Measuring and reporting
Government Response Summary
The government agrees to consider scope 3 emissions reporting requirements for the public sector, but this will be addressed during 2023-25, with any requirements set out in the 2026-30 GGCs and amendments made in SRG updates as appropriate.
Government Response
Deferred
HM Government
Deferred
The government agrees with the Committee’s recommendation. its direct emissions by 50% by 2032 and by 75% by 2037 against 2017 levels. Other targets and reporting requirements, including the GGCs, are negotiated to align with these decarbonisation trajectories as much as possible within the deliverability constraints of individual organisations. Central government annual reports already include limited reporting on scope 3 emissions, in line with the GGCs. The SRG includes further voluntary guidance on reporting other scope 3 emissions. Work to develop the next set of GGCs targets will consider if and how further scope 3 reporting requirements should be included. This work will take place throughout 2023-25, with requirements set out in the 2026-30 GGCs and amendments made in SRG updates as appropriate. It is important to note that there are certain challenges and considerations around scope 3 reporting. The public sector is large and varied, and emissions profiles vary significantly depending on each public sector organisation’s operations and characteristics. The potential impact and value of scope 3 emissions measurement, as well as the ability to provide the necessary resource to comply with any requirements will vary between organisations, and government must ensure requirements are proportionate and prioritised to have the most useful impact while ensuring public resource is used efficiently and minimising reporting burdens.