Source · Select Committees · Public Accounts Committee
Recommendation 11
11
Accepted
Elsewhere in the public sector we have heard that some bodies are going further to...
Recommendation
Elsewhere in the public sector we have heard that some bodies are going further to report scope 3 emissions and therefore are providing a fuller picture of their carbon footprint. BEIS told us that for some time the NHS has had reporting requirements that include some elements of scope 3 emissions in place and confirmed to us after the session that the NHS current tracking and reporting covers all three scopes in full. This includes all indirect emissions that occur in producing and transporting NHS goods and services, including the full supply chain.26 The devolved administrations in Wales and Scotland have more stringent emissions reporting requirements that capture more scope 15 Q 35, C&AG’s Report, para 5, 1.15, 2.5, 2.8 16 Qq 35–36, C&AG’s Report, para 12 17 Comptroller and Auditor General, Local government and net zero in England, Session 2021–22, HC 304, 16 July 2021 (para 11) 18 Q 35 19 C&AG’s Report, para 4 20 C&AG’s Report, para 10 21 Qq 3–4 22 Qq 3–4, C&AG’s Report, para 3.5 23 Q 78 24 C&AG’s Report, para 1.12 25 C&AG’s Report, para 1.11 26 Qq 81–82, Letter dated 26 July 2022 from BEIS to the Committee. Measuring and reporting public sector greenhouse gas emissions 11 3 emissions and could provide useful lessons for the UK government to learn from.27 BEIS told us that scope 3 emissions are likely to be captured in some form in future iterations of the GGCs.28 27 Qq 89–90 28 Q 4 12 Measuring and reporting public sector greenhouse gas emissions 2 Leadership and oversight Responsibilities within Whitehall
Government Response Summary
The government agrees to align public sector reporting requirements with net zero objectives, including considering scope 3 emissions reporting, with implementation targeted for Autumn 2025 through the GGCs.
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.