Recommendation 35

While the focus of the Plan is necessarily on emissions from within Scotland, the bigger picture of global climate emissions should not be lost. Consumption emissions are referenced in the draft Plan. However, the Committee heard that there should be better alignment between emissions reduction policies and the circular economy strategy, to mitigate the risk of offshoring emissions. The Committee recommends that the Scottish Government consider including an early-warning or performance indicator specifically tailored to prevent emissions being moved “off balance sheet” through offshoring goods consumed in Scotland that could be produced here.