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 were mandatory and which were not. It also did not include things like checklists, which would be useful. This has contributed to poor levels of compliance, with fewer than half of departments complying fully with the mandatory elements of HM Treasury’s reporting requirements.35