Select committee: Public Accounts Committee

Recommendation 10

Twenty-Third Report - Measuring and reporting public sector greenhouse gas emissions Published 2 Nov 2022 Addressed to HM Treasury
Recommendation (the committee's words)
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 3 emissions).23 Since 2019, the reporting requirements set by BEIS for the private sector highly recommend, but do not mandate, larger firms to report their scope 3 emissions.24 The government expects that the recommendations of the international Taskforce on Climate-related Financial Disclosures will be fully mandatory across the UK by 2025, which will require greater consideration to be given to scope 3 emissions.25

From: Public Accounts Committee, Twenty-Third Report - Measuring and reporting public sector greenhouse gas emissions (HC 39), 2 November 2022

Government response

The government responded to the whole report on 24 February 2023 (deadline 2 January 2023).

Summary written by Accountability Index from the government's response. It is not the government's own words.

The government states that it agrees with each of the Committee's five recommendations on measuring and reporting public sector emissions, while setting out qualifications on how some will be delivered.

  • On standards for measuring and reporting, the government agrees, but says this "may not entail a uniform approach consistency across the whole of the large and varied sector", so detailed guidance may stay with bodies best placed to advise.
  • It commits to set out a timetable for further work towards a coherent measurement and reporting framework in summer 2023, which "will be dependent on views from other relevant authorities across the public sector".
  • On consolidating guidance, it agrees guidance should be aligned "where possible" but "notes" that different documents may be required for different purposes. BEIS has commissioned work to signpost relevant guidance, to be published in early 2023.
  • On scope 3 emissions, work to develop the next set of GGCs targets "will consider if and how" further reporting requirements should be included, taking place throughout 2023-25, with a target implementation date of Autumn 2025.

Read the government's response ↗ Report an error