Source · Select Committees · Public Accounts Committee
Recommendation 9
9
Accepted
The current reporting requirements for central government focus on scope 1 and scope 2 emissions;...
Recommendation
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 employees.20 However, scope 3 emissions can be highly significant and can, for certain organisations, account for the bulk of their carbon footprint.21 For example, National Highways has estimated that its scope 3 emissions, which include the emissions generated in the production of the cement, concrete, steel and asphalt it uses, are several times higher than its scope 1 and 2 emissions.22
Government Response Summary
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.
Government Response
Accepted
HM Government
Accepted
5. PAC 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. 5.1 The government agrees with the Committee’s recommendation. Target implementation date: Autumn 2025 5.2 The public sector has ambitious emission reductions targets and is working to reduce 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. 5.3 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. 5.4 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.