Sustainability Reporting
Section 2: Measuring & Reporting
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Overview
• Carbon and Waste regulation introduce
a wide range of requirements to
measure and report performance.
• Most are voluntary, though
recommended
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Examples
• Sustainability Reporting
– Recommended for some public bodies
• Reporting under the Climate Change
(Scotland) Act
– Voluntary, but recommended
• Climate Change Declaration
– Voluntary, but almost universal for councils
• Carbon Management Plans
– Voluntary, but almost universal
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Sustainability Reporting
• Report on sustainability alongside Annual
Reports and Accounts from FY 2011-12
• Central government bodies in Scotland that
produce Annual Reports and Accounts to meet HM
Treasury’s Government Financial Reporting Manual
(FReM):
– Scottish Government departments, Executive Agencies,
Non-Departmental Public Bodies, Non-Ministerial
Departments, Crown Office and Health Boards (including
Special Health Boards)
– Not Public Corporations or Local Authorities
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Scottish Government & Sustainability Reports
• “Guidance published this year on public sector
sustainability reports is intended to support the
duties and offer clarity on best practice
sustainability reporting that helps the sector
improve its performance”
• “Important to stress that guidance is advisory,
but also that Ministers have clear expectations on
public bodies to show how they are meeting their
obligations by reporting on their actions”
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Sustainability Reporting & Waste
• “The minimum requirement is to report absolute
values for (in tonnes) (administrative and
operational, including construction) waste
produced by the organisation against the
following categories;
(a) total waste arising,
(b) waste sent to landfill (e.g. residual waste),
(c) waste recycled / reused (recycled, composted,
internal or external re-used), and
(d) waste incinerated / energy from waste (e.g. food
waste)”
• Cost of waste disposal
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Climate Change (Scotland) Act
• Act does require
publication of guidance for
public bodies on their new
duties
• Does not require reporting
of carbon
• Recognises the importance
of waste and the Zero
Waste Plan
• Act includes a power to
require reporting, but not
yet used
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Climate Change Declaration
• Signed by all councils in 2007 on a voluntary
basis
• Commitment to:
– Produce and publish a plan to reduce GHG
emissions
– Annual statement on progress and actions
• Published on SSN web site
• Statements include waste, normally using the
Carbon Management Plan as the basis
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Carbon Management Plans
• 150 Public sector organisations have developed a
Carbon Management Plan
• Many have been updated in recent years
• Most include waste
Will review the details in a later session …
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Development of reporting
• Climate Change (Scotland) Act includes powers to
introduce further duties or to impose mandatory
reporting
• “No current plans to do so, but there’s a sense the
issue is bubbling under”
• Response of bodies on sustainability reporting will
be of interest to Ministers in considering the
desirability or need for mandatory reporting in
due course
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This concludes Section 2.
You are now ready for the next module:
Section 3 – The Carbon Metric & Its Phase 2 Development
•
What is the Carbon Metric?
•
Who owns it?
•
Outputs from Phase 2 development
•
Different impacts from different treatment & materials
•
Timeline for development