Source · Select Committees · Public Accounts Committee
Recommendation 15
15
Accepted
We are concerned that there is a lack of active leadership in this area, which...
Recommendation
We are concerned that there is a lack of active leadership in this area, which is leading to non-compliance with guidance and undermining efforts to produce complete, robust emissions data. Defra, which has overall responsibility for administering the GGCs, does not have a list of which government bodies were exempt from reporting. This has led to Defra failing to take action when some bodies have failed to submit data.36 Defra told us that, in addition to tightening the exemption criteria, it is working towards having a full list of exempted bodies and is engaging with departments to ensure they understand the new rules.37 29 C&AG’s Report, para 1.15–16 30 Q 13, Letter dated 26 July 2022 from BEIS to the Committee. 31 Q 1 32 C&AG’s Report, para 5 33 Q 7 34 Qq 7–8 35 Q 62, C&AG’s Report, para 2.14–17 36 C&AG’s Report, para 2.6 37 Q 9 Measuring and reporting public sector greenhouse gas emissions 13 Using emissions data to inform priority-setting
Government Response Summary
The government agrees to consolidate, simplify, and clarify current measuring and reporting guidance with clear expectations for reporting and processes for addressing non-compliance; new processes ensuring reporting from all bodies in scope were set out in the updated GGCs Reporting Requirements, and a GGCs exemptions audit will be published with the 2021-22 GGCs Annual Report. Target implementation date is Summer 2023.
Government Response
Accepted
HM Government
Accepted
3. PAC conclusion: Leadership and oversight of emissions measurement and reporting in central government is fragmented and ineffective. 3. PAC 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. 3.1 The government agrees with the Committee’s recommendation. Target implementation date: Summer 2023 3.2 Government agrees guidance should be aligned where possible, particularly where there are direct references between documents, as is the case with the Sustainability Reporting Guidance (SRG) and GGCs. However, the government also notes that there are cases where different documents may be required for different purposes. 3.3 In late 2022, the updated GGCs Reporting Requirements resolved terminology differences between the GGCs and SRG. In the recently published SRG 2022-23, HM Treasury has provided further clarifications and summarised areas of necessary difference with GGCs requirements. 3.4 All non-exempt central government departments and partner organisations are required to report sustainability data both in annual reports and accounts (as set out in SRG) and through GGCs. In 2022, Defra conducted a GGCs exemptions audit, which will be published with the 2021-22 GGCs Annual Report. New processes ensuring reporting from all bodies in scope were also set out in the updated GGCs Reporting Requirements. Processes for non-compliance are as set out in response to the Committee’s first recommendation. 3.5 As international standard setters and the UK private sector develop and implement sustainability reporting standards, relevant authorities across the public sector, including HM Treasury, will consider future reporting strategies for public sector annual reports with consistency as a key consideration. 3.6 To help clarify current arrangements for wider public sector organisations, BEIS has commissioned work to signpost relevant guidance, to be published in early 2023. BEIS will also provide an update on cross-cutting public sector guidance as part of the summer 2023 timeline described in response to the second recommendation.