The public sector as a whole lacks clear standards for measuring and reporting emissions. BEIS has set expectations that all public sector bodies should consistently measure and report their emissions, but BEIS, HM Treasury and Defra have so far only produced mandatory reporting guidance for central government. Some parts of the wider public sector are issuing their own guidance, such as the NHS which looks to be encouraging a more complete form of emissions reporting when compared to that required of central government. However, despite these areas of good practice, the lack of agreed central standards has led to inconsistent approaches to reporting emissions across the wider public sector, such as in local government. These inconsistencies make published emissions data difficult to understand, as users do not know if they are comparing like with like. The government has previously stated that it will issue guidance for the wider public sector to support the accurate and consistent measurement and reporting of emissions but it has not set a timetable for doing so. We acknowledge that international reporting standards are evolving rapidly in this area, but clear and consistent reporting requirements would benefit all parties. Recommendation: BEIS and HM Treasury should set a timetable for issuing consistent standards for measuring and reporting emissions that is applicable to the entire public sector.