Measuring and reporting public sector greenhouse gas emissions

Public Accounts Committee Closed Inquiry
Opened: 9 Jun 2022 Closed: 24 Feb 2023 Parliament page
In June 2019, the government committed in law to achieving ‘net zero’ greenhouse gas emissions by 2050. The overall responsibility for achieving net zero was assigned to the Department for Business, Energy, and Industrial Strategy which published the Net Zero Strategy two years later in October 2021, committing government and … Read more
11 Recommendations
7 Conclusions
1 Report
1 Oral session
1 Letter
1 Event
Oral evidence sessions 1 session
Measuring and reporting public sector carbon emissions
Ben Rimmington · Department for Energy Security and Net Zero David Hill · Department for Environment, Food and Rural Affairs Sarah Munby · Department for Business, Energy and Industrial Strategy Steve Field · HM Treasury
Recommendations & Conclusions
12 results
4 Recommendation Accepted
Twenty-Third Report - Measuring an…
We are not convinced that departments are making effective use of the emissions data to...
We are not convinced that departments are making effective use of the emissions data to drive decision-making. Central government and other public sector bodies need to use emissions data to decide priorities and assess the affordability of plans. While the … Read more
Government Response
The government has based its plans for decarbonising the public sector on the best available data, including good practice case studies. It awards PSDS funding on a first-come-first-served basis which enables quick assessment and balances deliverability considerations.
HM Treasury
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6 Conclusion Accepted
Twenty-Third Report - Measuring an…
In addition to the BEIS dataset that covers the entire public sector, Defra publishes an...
In addition to the BEIS dataset that covers the entire public sector, Defra publishes an annual progress report for the Greening Government Commitments (GGCs). Alongside the government’s other environmental measures, this shows the progress made by central government departments and … Read more
Government Response
The government claims that Greening Government Commitments (GGCs) emissions reduction targets are negotiated with departments and 2 partner organizations, aligning to longer-term decarbonisation trajectories as much as possible. Permanent Secretaries and Chief Executives are accountable for GGCs target delivery and reporting requirements and transparent reporting encourages progress. The government states that departments work with DEFRA and BEIS when deadlines are missed or progress is stalling.
HM Treasury
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8 Conclusion Accepted
Twenty-Third Report - Measuring an…
At present, only central government departments and their arm’s-length bodies are required to measure and...
At present, only central government departments and their arm’s-length bodies are required to measure and report their emissions in accordance with HM Treasury’s Sustainability Reporting Guidance, which leaves huge areas of the public sector, including 5 C&AG’s Report, para 1.2 … Read more
Government Response
The government agrees with the recommendation and will set out a timetable in summer 2023 for further work towards a coherent measurement and reporting framework, taking into account international reporting standards and views from relevant authorities across the public sector.
HM Treasury
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9 Recommendation Accepted
Twenty-Third Report - Measuring an…
The current reporting requirements for central government focus on scope 1 and scope 2 emissions;...
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 … Read more
Government Response
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.
HM Treasury
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10 Recommendation Accepted
Twenty-Third Report - Measuring an…
By contrast, there are already greater requirements placed on some private sector firms to measure...
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 … Read more
Government Response
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.
HM Treasury
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11 Recommendation Accepted
Twenty-Third Report - Measuring an…
Elsewhere in the public sector we have heard that some bodies are going further to...
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 … Read more
Government Response
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.
HM Treasury
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13 Recommendation Accepted
Twenty-Third Report - Measuring an…
Central government bodies are required to report their emissions in two ways: through the GGCs...
Central government bodies are required to report their emissions in two ways: through the GGCs following guidance set by Defra; and in their annual reports following the Sustainability Reporting Guidance set by HM Treasury.32 These two sets of guidance are … Read more
Government Response
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.
HM Treasury
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14 Recommendation Accepted
Twenty-Third Report - Measuring an…
In addition to these inconsistencies, we note that the reporting guidance is not currently easy...
In addition to these inconsistencies, we note that the reporting guidance is not currently easy to use. For example, the NAO found that HM Treasury’s Sustainability Reporting Guidance was vaguely worded and did not make it clear which reporting elements … Read more
Government Response
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.
HM Treasury
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15 Recommendation Accepted
Twenty-Third Report - Measuring an…
We are concerned that there is a lack of active leadership in this area, which...
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 … Read more
Government Response
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.
HM Treasury
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16 Recommendation Accepted
Twenty-Third Report - Measuring an…
Robust data can be used to prioritise action and assess whether policies are affordable, but...
Robust data can be used to prioritise action and assess whether policies are affordable, but we are not convinced that departments are making sufficient effective use of the emissions data that they are already collecting and reporting. We asked BEIS, … Read more
Government Response
The government has based its plans on the best available data, reviews new data as decarbonisation maturity increases, and shares learning through working groups and steering boards, with sectoral caps introduced in 2022 to support funding distribution.
HM Treasury
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17 Conclusion Accepted
Twenty-Third Report - Measuring an…
The main source of funding currently available to help public sector bodies implement decarbonisation measures...
The main source of funding currently available to help public sector bodies implement decarbonisation measures is the Public Sector Decarbonisation Fund, which will be distributing £1.425 billion of grant funding across the sector for the current spending review period.41 We … Read more
Government Response
The government has based its plans on the best available data, reviews new data as decarbonisation maturity increases, and shares learning through working groups and steering boards, with sectoral caps introduced in 2022 to support funding distribution.
HM Treasury
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18 Conclusion Accepted
Twenty-Third Report - Measuring an…
Given that the public sector faces a significant challenge in decarbonising at the rates required,...
Given that the public sector faces a significant challenge in decarbonising at the rates required, the centre of government could be doing more to share examples of good practice. We are encouraged that BEIS intend to use the local net … Read more
Government Response
The government agrees to make full use of emissions data to plan decarbonisation activities and establish a process to regularly identify and share examples of good practice and learning. There are regular mechanisms to identify and share learning through working groups and cross-government steering boards, with high-performing departments leading sessions on best practice.
HM Treasury
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Government Response AI assessment · 17 of 11 classified

Total 11 recs + 7 conclusions
Correspondence 1 letter
8 Sep 2022 Correspondence from Sarah Munby, Permanent Under-Secretary of State, Department for Business, Energy & Industrial Strategy, re PAC hearing on ‘Measuring and reporting public sector greenhouse gas emissions’, 26 July 2022
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