ImageGenFrom 2011-12, all bodies that are required to produce a sustainability report in accordance with the Government Financial Reporting Manual (FReM) are required to include a discrete section in their Annual Report covering their performance on sustainability during the year. The section in the Annual Report must include:

 

Ø      A simple overview commentary covering their performance in the reported year along with an overview of forward plans; and

Ø      A comparison of financial and non-financial information covering the organisations emissions, waste and finite resource consumption. 

 

The key principles of such reporting are that it should provide both transparency, in terms of clarity and openness, consistency for comparative purposes and accuracy. The requirements for minimum reporting as part of 2011-12 HM Treasury Sustainability Reporting are fully consistent with non-financial information requirements laid down under the  Greening Government commitments  (GGC) (including the transparency requirements). The following table provides an overview of the minimum requirements in each of the three main reporting areas:

 

Area Type Non-Financial Information Financial Information
GreenhouseGasEmissions Scope 1 (Direct) GHGEmissions All Scope 1 emissions must be accounted for.  These occur from sources owned or controlled by the organisation.  Examples include emissions as a result of combustion in boilers owned or controlled by the organisation and fugitive emissions from equipment such as air conditioning units. This includes emissions from organisation-owned fleet vehicles (including vehicles on finance leases).  An analysis of related gas consumption, in Kwh, should also be included. Gross expenditure on the purchase of energy, expenditure  on the CRC Energy Efficiency Scheme , expenditure onaccredited offset purchases, total expenditure on official business travel and expenditure on reported areas of energy use;
Scope 2 (EnergyIndirect) Emissions All Scope 2 emissions must be accounted for.  These result from energy consumed which is supplied by another party (e.g. electricity supply in buildings or outstations), and purchased heat, steam and cooling.  An analysis of related energy consumption, in Kwh, should also be included
Scope 3 OfficialBusiness TravelEmissions.   Scope 3 emissions relating to official business travel directly paid for by an organisation (i.e. not business travel re-charged by contractors) must be accounted for.  Minimum requirements do not include international air or rail travel in line with GGC.
Waste minimisation and management The minimum requirement is to report absolute values forwaste from the organisation‘s estate  (administrative andoperational – Operational construction waste is not a minimum requirement)  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)

Total expenditure on waste disposal. (incl waste disposal contracts, specialist waste arising and the purchase of licenses for waste) and expenditure against each of the additional three categories (b) to (d) opposite.
Finite Resource Consumption As a minimum public sector bodies must report on estates water consumption in cubic metres. Public sector bodies must also consider reporting their consumption of any other finite resources where their use is material. Total expenditure on purchase of related finite resources including purchase of licenses.
Biodiversity Action Planning The commentary section must cover any biodiversity action plans and the organisations performance against them in line with GGC. This requirement applies only to those organisations subject to the GGC. Not required.
Sustainable Procurement The commentary must explain progress in achieving more sustainable procurement methods, in line with GGC. Not required.