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 had reporting requirements that include some elements of scope 3 emissions in place and confirmed to us after the session that the NHS current tracking and reporting covers all three scopes in full. This includes all indirect emissions that occur in producing and transporting NHS goods and services, including the full supply chain.26 The devolved administrations in Wales and Scotland have more stringent emissions reporting requirements that capture more scope 15 Q 35, C&AG’s Report, para 5, 1.15, 2.5, 2.8 16 Qq 35–36, C&AG’s Report, para 12 17 Comptroller and Auditor General, Local government and net zero in England, Session 2021–22, HC 304, 16 July 2021 (para 11) 18 Q 35 19 C&AG’s Report, para 4 20 C&AG’s Report, para 10 21 Qq 3–4 22 Qq 3–4, C&AG’s Report, para 3.5 23 Q 78 24 C&AG’s Report, para 1.12 25 C&AG’s Report, para 1.11 26 Qq 81–82, Letter dated 26 July 2022 from BEIS to the Committee. Measuring and reporting public sector greenhouse gas emissions 11 3 emissions and could provide useful lessons for the UK government to learn from.27 BEIS told us that scope 3 emissions are likely to be captured in some form in future iterations of the GGCs.28 27 Qq 89–90 28 Q 4 12 Measuring and reporting public sector greenhouse gas emissions 2 Leadership and oversight Responsibilities within Whitehall