NAO report criticises framework for public sector emissions reporting

The measurement and reporting of greenhouse gas emissions by public bodies has been criticised in a report from the National Audit Office (NAO), which describes the framework as ‘inconsistent’ and lacking clarity about what is expected of the public sector.

A number of problems are highlighted in the report, including the lack of joined-up action among departments that play a role in how emissions are measured and reported. Currently, there is no single department at the centre of government that holds overall responsibility for the framework.

HM Treasury, BEIS, Defra and the Cabinet Office all publish guidance, leaving organisations to independently cross-check multiple documents to ensure nothing is missed. Many say they find it challenging to comply and consequently may not be fully measuring emissions.

Only nine of 21 government departments fully met HMT’s reporting requirements in their annual report and accounts.

Since 2010-11, central government bodies and their partner organisations have agreed to reduce their emissions as part of the Greening Government Commitments (GGCs).

However, the GGCs do not give a full picture of progress in reducing greenhouse gas emissions across the public sector. Emissions from the wider public sector, for example hospitals, schools and local authorities, are outside the scope of GGCs.

The analysis also took aim at the GGC targets, questioning whether they were “sufficiently ambitious”.

The Net Zero Strategy stated an aim to reduce greenhouse gas emissions from public buildings by 50% by 2032, and by 75% by the end of 2037, compared with 2017 levels. The GGC emissions reduction targets for individual departments range from 10% to 43%.

“The government has an ambition for the public sector to lead by example during the transition to net zero, but the measurement and reporting of greenhouse gas emissions by public bodies is inconsistent,” said Gareth Davies, head of the NAO.

“Public bodies face the challenge of navigating various greenhouse gas emissions reporting frameworks without a central source of government guidance. Government now needs to strengthen its leadership and establish a clear standard for the entire public sector to meet.”

Read the report: Measuring and reporting public sector greenhouse gas emissions