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 6 Q 5 7 C&AG’s Report, para 12 8 Qq 15–16, 39–40 9 C&AG’s Report, para 9 & 1.13 10 Qq 23–24 11 Qq54–56, C&AG’s Report, para 3.12 12 Qg 16, 34 13 Qq 42–45 14 Q 69 10 Measuring and reporting public sector greenhouse gas emissions schools, local government and hospitals, to develop their own approaches.15 There are some parts of the public sector, such as the NHS, where work is going on to encourage more thorough reporting, but the lack of central guidance has led to patchy and inconsistent action.16 The National Audit Office has previously reported, for example on inconsistent approaches to emissions reporting in local government.17 BEIS acknowledged that the government’s recent net zero strategy had committed it to issuing ‘comprehensive guidance across the public sector as a whole’ but it did not provide us with a clear timetable as to when this would be produced.18