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 meant to be consistent, but there are differences between them which makes departmental reporting of emissions more difficult than it needs to be. For example, HM Treasury’s guidance requires central government bodies to report emissions by scope, whereas the GGCs requires them to divide them in a different way.33 BEIS accepted that these inconsistencies need to be sorted out and agreed to come back to us with a timetable as to when this would be done.34