Sustainability Reporting Section 2: Measuring & Reporting Click anywhere to move to the next slide

Overview Carbon and Waste regulation introduce a wide range of requirements to measure and report performance. Most are voluntary, though recommended Click anywhere to move to the next slide

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 Click anywhere to move to the next slide

Sustainability Reporting Report on sustainability alongside Annual Reports and Accounts from FY 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 Click anywhere to move to the next slide

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” Click anywhere to move to the next slide

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 Click anywhere to move to the next slide

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 Click anywhere to move to the next slide

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 Click anywhere to move to the next slide

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 … Click anywhere to move to the next slide

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 Click anywhere to move to the next slide

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