Policy paper

Greening government commitments: reporting requirements for 2021 to 2025

Updated 15 December 2022

Introduction and purpose

This document sets out the reporting requirements under the UK Government’s greening government commitments (GGCs) framework for 2021 to 2025. This applies to all UK central government departments and their agencies reporting against the GGCs (see the ‘Scope’ subsection below). Its purpose is to ensure consistent reporting of the GGCs across government. This document replaces the previous greening government commitments: overview of reporting requirements 2016 to 2020.

Quarterly and annual reporting should be completed in line with these reporting requirements, allowing Defra to assess overall government performance against the GGCs framework and summarise this in an annual report.

The government may need to review the GGCs framework before 2025 to ensure it remains ambitious. These reporting requirements may therefore be updated to reflect these changes.

The Greening government commitments

The GGCs framework for 2021 to 2025 sets out the actions that government will take to improve the environmental impact of the government estate and its operations, whilst promoting greater efficiency and best use of taxpayer money. The government aims to have met, or exceeded, the GGCs by the end of the financial year 2024 to 2025.

The framework includes refined targets on greenhouse gas (GHG) emissions, waste and water consumption, as well as commitments on procurement, nature recovery, climate adaptation, and information and communication technology (ICT).

Ministers have signalled their ongoing commitment to the GGCs by agreeing to the 2021 to 2025 framework. All government departments are expected to play a part in meeting the government’s goals set out in the new GGCs framework, and to share lessons learned on innovation and best practice.

The targets are set against a new baseline year of 2017 to 2018.

With the exception of the GHG emissions target, the targets are aggregated for all central government departments and are not bespoke minimum performance targets for individual departments. They should therefore act as a guide for departments to work to.

Reporting

Scope

Unless specifically exempted, the GGCs apply to the following: office; non-office estate and operations of UK central government departments and their executive agencies (EAs); non-ministerial departments (NMDs); and non-departmental public bodies (NDPBs). Central government departments report on behalf of their EAs, NMDs and NDPBs. The GGCs do not include the devolved administrations, Crown Dependencies and Overseas Territories.

Wherever this document refers to departments, it can also be read as public bodies in scope, unless explicitly stated otherwise.

Governance

Government departments are responsible for ensuring the GGCs are incorporated into their formal governance arrangements, as well as those of their agencies. Permanent secretaries and chief executives will be accountable for delivery of the GGCs, and for meeting the reporting requirements of their organisations. Defra is responsible for day-to-day coordination of the GGCs, with policy input from an Expert Officials Group comprising Defra, the Department for Business, Energy and Industrial Strategy (BEIS), Cabinet Office (CO), HM Treasury (HMT) and the Department for Transport (DfT). BEIS is responsible for coordinating the headline GHG emissions target (target A).

Key reporting dates

Departments will report on their progress every quarter, with the results published in the GGCs Annual Report each financial year. Defra and its data contractors will provide reporting templates for departments to complete.

Departments are required to submit their data for commitments A to C (with the exception of a handful of questions) quarterly.

Departments are required to submit their responses for commitments D to G annually.

If data collection deadlines change, departments will be notified by Defra and its data contractors within two months prior to the change taking effect.

Deadlines for return of completed reporting templates

• Quarter 1 (1 April to 30 June) – deadline: end August
• Quarter 2 (1 July to 30 September) – deadline: end November
• Quarter 3 (1 October to 31 December) – deadline: end February
• Quarter 4 (1 January to 31 March) – deadline: end May

Exemptions

It is possible for an organisation to apply for an exemption from complying with the GGCs. UK government departments should carefully consider whether an exemption is in the best interest of the relevant body and overall department. It may be preferable to consider exempting a body from one individual target if there is a particular cause for concern.

Cases for exemption will only be considered if they are proposed under one or more of the following criteria (please note, this has now changed following the last re-baselining):

• organisations occupying less than 500 square metres of floor areas and with fewer than 50 full-time equivalent (FTE) staff^{[footnote 1]}
• where there are no safe, technically feasible and environmentally friendly options available for meeting the commitments
• where application of the commitments might deliver a perverse outcome
• where an organisation has dual or multi-status (for example, being both an NDPB and a trading body)

Departments can email GGCMailbox@defra.gov.uk to request the application template if they wish to apply for an exemption, or to bring a previously exempted body back into scope of the GGCs through a baseline setting request.

Exemption requests will be considered by the exemption panel consisting of officials from Defra, HMT and BEIS, with a decision communicated by email. If a department wishes to appeal a decision, they must provide new evidence for the panel to consider.

At least annually, all departments should assess whether any exemptions are still valid. For example, the FTEs of an organisation may have grown to be above the threshold, therefore bringing what was a previously exempted body into scope. Departments should then update the GGCs team via the reporting template.

Departments are required to list all bodies within the departmental group in the GGCs reporting template along with details of any agreed exemptions.

Multiple occupancy sites

The reporting requirements for some GGCs are affected when departments share a property or estate with one or more other organisations. This section contains a list of common scenarios to help departments identify how to report on the affected commitments. They apply regardless of whether a department is a landlord or a tenant. A consistent reporting approach should be followed throughout the framework period to 2025.

After reviewing this list, departments who share sites should work together to identify their reporting approach and any changes in their occupancy since the previous reporting year. They must also contact the GGCMailbox@defra.gov.uk and the data contractor, who can ensure a consistent approach is taken across government, and that arrangements are properly documented for audit purposes

This list is not exhaustive, and due to the complexities of the government estate it may not cover all examples of multi-tenanted buildings. Where a department’s situation falls outside of this list, they should use it to find a common-sense approach to reporting data. If departments are still unsure, they can contact the GGCs mailbox.

Scenario summaries

Scenario A: property or estate occupied by one department.

Department reports against all commitments A to G for that property or estate.

Scenario B: 80% or more of a property or estate is occupied by one department, with a few departments having smaller occupancies.

Each department should report against each commitment, if possible, particularly if the impact between the different organisations is material.

If this is not feasible, the major occupier can report for the whole building or estate following agreement from the GGCs team for the following commitments:

• Commitment A – Mitigating climate change: headline target only
• Commitment B - Minimising waste: headline target and all sub-targets
• Commitment C – Reducing our water use: headline target and all sub-targets

Scenario C: multi-occupancy property or estate shared by 2 to 14 departments. No occupier has more than 80% of space.

No department is considered the major occupier; therefore each occupying department should report for their occupancy area and consumption in that property or estate.

Scenario D: multi-occupancy building shared by 15 or more departments. No occupier has more than 50% of space.

No department is considered the major occupier; therefore each occupying department should report for their occupancy area and consumption in that property or estate.

Scenario E: minor occupancy by one department within a non-central government building, such as with a private landlord or local authority.

Departments should report for their area, unless the department occupies less than 100 square metres of space and as such is considered too small to report.

Baseline setting

The baseline year for the 2021 to 2025 GGCs framework is 2017 to 2018.

Baseline data is to be entered into the baseline tab of the GGCs reporting template provided for your departmental group. Organisations reporting for the first time in the 2021 to 2025 period will be expected to supply 2017 to 2018 financial year data, or the nearest year for which full data is available, to fully capture performance improvements.

Any changes to previously submitted baselines must be agreed by the baseline panel before being submitted for inclusion in pan-government GGCs data. The baseline panel consists of Defra, BEIS and HMT officials and will be advised by the data contractor. Amendments of baseline data may be required – for example, in the event of a machinery of government change, the transfer of policy responsibilities between organisations, or the addition or creation of a new arm’s length body to a department’s reporting responsibilities.

A further document explaining in detail the process of baseline setting can be requested from the GGCMailbox@defra.gov.uk.

Data and corrections

The GGCs annual report is a culmination of the year’s environmental performance as understood at the time of reporting. If major issues with past data come to light, then future reports may be used to explain discrepancies if necessary.

If departments discover an error in previously submitted data, they should contact the GGCMailbox@defra.gov.uk and the data contractor immediately with an estimation on when the correct data can be supplied.

When all reasonable effort made to gather data has been unsuccessful due to complexities of the estate, departments may use best possible estimate figures on returns to ensure compliance with the GGCs. Any estimations should be noted in the return to the data contractor, with an explanation of why data was unavailable and methodology for how the estimation was reached for full transparency.

Operational targets and commitments

This section sets out the headline target for each commitment and provides a brief overarching explanation, before setting out reporting requirements and guidance for completion.

A: Mitigating climate change: working towards net zero by 2050

Headline target

Reduce the overall GHG emissions from a 2017 to 2018 baseline and also reduce direct GHG emissions from estate and operations from a 2017 to 2018 baseline.

Target reporting guidance

In 2019 the UK became the first major economy in the world to legislate a binding target to reach net zero emissions by 2050. Ending the UK’s contribution to climate change is a long-term shift as highlighted in the net zero strategy, and the government estate will be contributing to this goal through the GGCs.

Each department will be working towards both a bespoke overall GHG emissions reduction target and a direct GHG emissions reduction target.

The overall GHG emissions target comprises the UK emissions from the estate and operations for which the department is responsible. This target includes:

• emissions from the combustion of fuel, for example in boilers, generators, heaters and furnaces (Scope 1 in the GHG Protocol)
• fugitive emissions arising from emissions leaks, for example from refrigeration and air conditioning units (Scope 1 in the GHG Protocol)
• emissions from energy used, either self-generated or from sources supplied by another purchase, including for electricity, heat, steam, and cooling (Scope 2 in the GHG Protocol)
• emissions resulting from the use of vehicles owned or leased by the department (Scope 1 in the GHG Protocol) and from business-related travel (this excludes staff commutes and international flights) on public transport or employee owned or leased vehicles (Scope 3 in the GHG Protocol)

The bespoke direct GHG emissions (Scope 1 in the GHG Protocol) reduction target comprises UK emissions from estate and operations for which the department is directly responsible, which is a portion of their overall emissions. This target includes:

• emissions from fuel consumption
• fugitive emissions

This target does not include transport-related emissions or emissions arising from grid electricity use.

Departments should note that the reporting template automatically converts consumption data into emissions data in most cases, using conversion factors available on GOV.UK.

Fuel and electricity

Departments are required to report kWh figures for combusted fuel and purchased electricity and heat.

The following types of energy are not required in reporting by departments:

• unconsumed energy that your department does not use or supplies to a third party
• energy consumed for international travel or shipping where the journey does not start and end in the UK

Reporting renewable energy

Departments are required to report self-generated energy.

Where organisations have entered into a direct wire power purchase agreement (PPA) (these usually involve a direct physical connection between the generator and the buyer or consumer, whether on-site or with a physical connection), this should be reported as self-generated energy.

Where organisations have entered into other contractual arrangements for renewable electricity, such as through indirect wire PPAs (these usually involve power supplied through standard transmission and distribution systems), the separate purchase of energy backed by Renewable Energy Guarantees of Origin (REGOs), or the purchase of energy through a ‘green’ energy tariff, energy from these sources should be recorded as mains green tariff electricity consumption. Government policy is that organisations must account for electricity from green energy tariffs using the rolling grid average emission factor.

Transport emissions

Departments are required to report kilometres (km) travelled data for business travel from fleet, non-fleet and public transport. Conversion factors are provided for different vehicles and methods of transport. Where a vehicle type or transport method is not included, departments should still record the km travelled and use the appropriate conversion factor listed in company reporting factors to convert this to an emissions figure. Departments are required to describe the fuel source, vehicle type or transport method.

Fugitive emissions

Departments are required to report fugitive emissions such as from refrigerants and coolants. It is recommended that you calculate fugitive emissions using a widely recognised independent standard, such as:

• GHG Reporting Protocol – Corporate Standard
• International Organisation for Standardization, ISO (ISO 14064)
• Climate Disclosure Standards Board
• Global Reporting Initiative (GRI) Sustainability Reporting Guidelines

Departments are required to report what methodology they have used to calculate fugitive emissions.

Measuring data

There are several ways to collect and manage organisational data. This could include direct data entry into secure internal databases or standardised spreadsheet templates completed and shared with a central point where data can be processed. For the GGCs, this data should be stored in such a way it can be used and entered onto the reporting template. Departments should establish a quality management system to provide a systematic process for preventing and correcting errors in environmental data.

Primary activity data should be used wherever possible to calculate and report on departmental emissions. For instance, to capture emissions associated with fuel consumption for heating, the primary data to input should be captured in kWh.

However, in some cases primary data may not be available or is of insufficient quality. Where verifiable primary data is not available, organisations may estimate data by:

• direct comparison (using data from a comparable time period to make an estimate)
• pro-rata extrapolation (using figures for one period of time to estimate consumption figures for a shorter period)
• benchmarking (using the energy consumption of one asset as a proxy to estimate the consumption of another asset)

When calculating energy consumption from transport activities, departments may make reasonable estimations based on verifiable data (expenditure, for example) in cases where they do not have actual usage data (for example, km travelled).

Sub-targets

1. Meet the government fleet commitment for 25% of the government car fleet to be ultra-low emission vehicles (ULEV) by 31 December 2022, and for 100% of the government car and van fleet to be fully zero emissions at the tailpipe by 31 December 2027.

Departments must report quarterly on their progress toward meeting these targets. Returns must include the following:

• total number of cars and vans (including hired for more than 5 days)
• the total fleet to be broken down by vehicle type (car or van)
• fuel type (for example, petrol, diesel, zero emission, plug-in hybrid, fuel cell or battery electric)
• number of vehicles on order and due delivery date

All hire cars used for 5 or more days must also be reported.

2. Reduce the emissions from domestic business flights by at least 30% from a 2017 to 2018 baseline, and report the distance travelled by international business flights, with a view to better understanding and reducing related emissions where possible.

Departments are required to report the total distance travelled by domestic business flight. In-year carbon conversion factors will be used in the usual way to arrive at the total emissions from each department’s domestic business flights.

Departments and reporting bodies are also encouraged to report on the total number of domestic business flights, to further our understanding of journey types. Where not feasible due to limiting factors, this voluntary reporting is not required to demonstrate delivery of the sub-target.

Departments are required to report the total distance travelled by international business flight, disaggregated by category – short haul (under 3,700km), long haul (3,700km and over) and class (economy, premium economy, business and first).

The reporting of category and class will allow application of the appropriate in-year carbon conversion factors, furthering our understanding of the total emissions from international business flights as stipulated by the sub target.

This sub-target includes ministerial flights but excludes front line military flights and flights for emergency services.

3. Departments that already have policies in place to compensate for emissions are encouraged to report on their implementation.

Departments should report on the volume of CO2 equivalent that carbon credits were used against, in each reporting period, and (if known) example project types. Departments should note that these figures will not be taken into account when determining progress against both overall and direct GHG emission reduction targets, and that departments should not seek to account for offsets in data returns relating to these targets.

Departments are only expected to report on the implementation of existing policies, in relation to the business flights sub-target. There is an expectation that any use of carbon credits will occur in line with best practice.

4. Update organisational travel policies so that they require lower carbon options to be considered first as an alternative to each planned flight.

Departments will be required to report if they have updated their organisational travel policies to state lower carbon options should be considered first.

B: Minimising waste and promoting resource efficiency

Headline target

Reduce the overall amount of waste generated by 15% from the 2017 to 2018 baseline.

Target reporting guidance

The government’s resources and waste strategy for England sets out how we will preserve our stock of material resources by minimising waste, promoting resource efficiency and moving towards a circular economy. It combines actions government is taking now, with firm commitments for the coming years, and gives a clear longer term policy direction in line with our 25 Year Environment Plan. Through the GGCs, departments will play their part in delivering these goals across the government estate.

1. Reduce the amount of waste going to landfill to less than 5% of overall waste

Relevant information for this commitment should be recorded by appointed waste contractors on waste transfer notes (and consignment notes for any hazardous waste arising).

ICT waste data will still be collected by the GGCs reporting template in the 2021/2022 reporting period (1 April 2021 to 31 March 2022) but will be removed from 2022/2023 onwards. This reflects the inclusion of Sustainable Technology Advice and Reporting (STAR) reporting under Commitment G. The GGCs Annual Report will include relevant data from STAR. This allows reporting to be consistent across years. The GGCs team will liaise with STAR to report on ICT waste for all future reports.

2. Increase the proportion of waste that is recycled or reused to at least 70% of overall waste

In line with Target 1, departments are expected to increase the proportion of waste that is recycled or reused, to 70% of their overall waste output against their baseline figures. Waste included in the 70% target includes recycled, reused or composted waste.

Departments should, where possible, aim to follow the waste hierarchy – to reduce, reuse and recycle waste. As such, reducing waste should be prioritised, followed by reuse and recycling where that is not possible. Opting for reuse schemes over recycling offers more beneficial environmental outcomes.

For the purposes of the GGCs, ICT waste will be recorded on the reporting template separately in the 2021/2022 reporting period (1 April 2021 to 31 March 2022) and through STAR from April 2022 onwards.

Departments are required to report in tonnes the waste recycled, reused, composted and incinerated. When using reuse schemes, if a department cannot measure the exact weight of items donated, they should instead aim for a best possible estimate of weight.

3. Remove consumer single use plastic (CSUP) from the central government office estate

Context

The removal of CSUP items from the government office estate aligns with the government’s ambition to transition to a circular economy and is highlighted in the resources and waste strategy for England. We have also committed to doing this in the 25 Year Environment Plan, alongside a broader commitment to achieve zero avoidable plastic waste by the end of 2042.

Departments should take forward initiatives that remove CSUP from their estate and increase the use of reusable alternatives. For example, rather than offering plastic condiment sachets, departments could use refillable bottles.

This target applies to items procured by the department and their contracted suppliers in working office buildings only. It does not apply to:

• non-government businesses that may occupy the same building, for example, shops or cafes. However, efforts should be made where possible to encourage staff to consider reusable options such as reusable coffee cups at co-located coffee shops
• operational settings such as blood banks, prisons or laboratories

If a building is multi-use as an office and operational setting, such as a reporting centre with back-office staff, then every effort should be made to record CSUPs procured for the office part of the building. If separation is not possible, departments can estimate their proportion of CSUPs and make a note on the reporting template.

Reporting of CSUPs

Departments must report on the number of CSUP items that are procured for the office estate. They should not report on the number of items used.

Reporting should be broken down by item type. Items should be counted by their units, not packs, for example a pack of ten pens would count as ten units as opposed to one. If this counting is not possible, such as in the cases of some plastic wipes, departments can estimate and make a note within the reporting template.

Definition of CSUPs

CSUPs are plastic items that are not conceived, designed, or placed on the market to accomplish multiple trips or rotations by being returned to a producer for refill or re-use. CSUPs include all single-use items made wholly or partly of plastic – this includes plastic items labelled as bio-based, biodegradable or compostable.

Biodegradable and compostable plastics are inherently single use, designed to be used once before disposal, and are therefore in scope to be reported. Items such as single-use cups for hot beverages, which have a thin layer of plastic inside, are likely not recyclable and are therefore to be reported.

As far as possible, report on the following items in this list of examples and use the above definition when a potential CSUP item is not included:

• coffee cups with plastic lining
• water cups
• straws and stirrers
• cutlery
• condiment sachets and milk jiggers
• plates and takeaway food containers
• tea bags containing plastic
• enveloped tea bags and hot drink or sugar sachets
• individually wrapped biscuits
• plastic film in sandwich containers
• shrink-wrap used in catering
• toast or sandwich wrappers
• catering milk replaced with glass bottles or pergals
• drinks bottles
• water bottles
• Tetra Pak cartons
• bags
• disposable cleaning bottles
• plastic cleaning brushes
• disposable cleaning wipes
• furniture packaging
• dispatch packaging
• stationery items wrapped in plastic
• plastic pens, highlighters, markers, rulers or pockets
• plastic covers for in-house printed booklets

4. Measure and report on food waste by 2022 for estates with over 50 FTE staff, and/or over 500 square metres of floor area, offering a food service

Departments must quantify food surplus and waste arising from their food service provision, including canteens or cafes. Reporting must quantify the tonnage of food sent to each of the following destinations in the reporting template. At the time of publication this includes:

1. redistribution for human consumption
2. animal feed
3. bio-based materials or biochemical processing (for example, feedstock for other industrial products)
4. anaerobic digestion or co-digestion
5. composting or aerobic processes
6. incineration or controlled combustion
7. land application
8. landfill
9. sewer or wastewater treatment
10. refuse, discards or litter (including dumping and unmanaged disposal)
11. other

Based on the above, departments are also required to report on:

• overall food waste tonnage (that is, the total of 4 to 11)
• food waste as a percentage of food handled by your organisation. This can be calculated as follows: tonnes food waste / (tonnes food product sold as intended + tonnes food waste + tonnes food surplus sent to other destinations)

The simplest way for departments to quantify food waste volumes is to arrange for a separate food waste collection and arrange with the waste management company (WMC) to acquire this data. The Waste and Resources Action Programme (WRAP) website provides useful guidance on drafting clauses for your contract with your WMC to ensure data collection and sharing.

Unlike other targets, food waste reporting is only required for estates with over 50 FTE staff and/or 500 square metres of floor space and which offer a food service.

If government estates require additional support with meeting this requirement, WRAP can offer a consultation service.

If reporting food waste figures is not possible, departments can provide estimates and make a note in the GGCs reporting template.

5. Report on the introduction and implementation of reuse schemes

Departments are required to report on the introduction and implementation of reuse schemes for their waste.

Departments should seek to prevent waste being generated by purchasing products that are durable and repairable. Where this is not possible, they should identify and make use of reuse or repair schemes and services, whether commercial or charitable.

Departments will be required to report on whether they send any waste to reuse schemes, and what percentage of waste goes to them. Examples of such schemes are provided by the reuse network.

6. Reduce government’s paper use by at least 50% from a 2017 to 2018 baseline

Departments are required to report the total office paper consumption in A4 reams equivalent.

C: Reducing our water use

Headline target

Reduce water consumption by at least 8% from the 2017 to 2018 baseline.

It is vital we maintain sustainable supplies of water for future generations. Recognising that this will require both reducing demand and increasing supply, the target to reduce water consumption across the government estate will aid the delivery of this commitment.

Departments will be taking forward measures that will make significant water savings where practical and cost effective to do so. We set out in our 2021 Written Ministerial Statement on reducing demand for water how we are working with regulators, the market operator and Waterwise to produce an action plan to sustainably reduce businesses’ water use. Lessons can be learned from the government estate in achieving this target to help other non-households reduce their water use, including engagement with their water retail company.

Departments are expected to measure all water consumption and take action to reduce this wherever possible, focussing on water efficiency measures that will have the greatest impact.

Target reporting guidance

1. Ensure all water consumption is measured

Departments should measure and report the total metered water consumption in cubic metres from their office and non-office estate.

2. Provide a qualitative assessment to show what is being done to encourage the efficient use of water.

Departments are required to report which steps, if any, have been taken during the reporting year to reduce water consumption. This may include working with retail water companies to audit water use, retrofit water efficient devices and benchmark water use compared with other similar non-household buildings.

D: Procuring sustainable products and services

Headline commitment

Procure more sustainable and efficient products and services with the aim of achieving the best long-term, overall value for money for society.

Commitment reporting guidance

Departments are required to answer a set of questions in the reporting template which, taken together, will allow departments to provide evidence of achievements against each aspect of the commitment. Each department has flexibility on how to deliver this commitment and is responsible for putting sustainable procurement into practice. Departments are expected to outline how they have met the commitment in the Procurement Reporting Template.

Details on the Government Buying Standards are available on GOV.UK.

Both the prioritisation tool and the Flexible Framework referred to in the commitment are available on the Sustainable procurement tools page on GOV.UK.

E: Nature Recovery – making space for plants and wildlife

Headline commitment

Departments and partner organisations with the greatest potential to improve biodiversity should develop and deliver Nature Recovery Plans for their land, estates, development and operations.

All other departments and partner organisations should consider what they can do to support the government’s commitment to improve nature and develop and deliver Nature Recovery Plans for their organisations, where suitable.

By developing and delivering a Nature Recovery Plan, a department or partner organisation will show that it has:

• identified and taken opportunities to integrate biodiversity considerations into all relevant service areas and functions, and ensured that biodiversity is protected and enhanced in line with current statutory obligations at a minimum
• recognised the potential of, and taken action to deploy nature-based solutions, including to mitigate their own and the country’s carbon emissions
• raised awareness among staff and managers about biodiversity issues
• demonstrated a commitment and contribution to reporting against their nature recovery plans as part of the GGCs, and where appropriate, demonstrated progress against key biodiversity indicators and targets

All nature recovery plans should include a specified commitment, where relevant, to:

• protecting and enhancing (ideally expressed through increased hectarage or percentage of land holdings):
  • tree planting and woodland cover
  • total peatland owned and leased
  • pollinator-friendly habitat
  • land as a contribution to the nature recovery network and in addition, where possible, as a contribution to government’s commitment to protect 30% of land by 2030 (30x30)
  • all protected sites under their management
• biodiversity considerations in development projects or programmes

All nature recovery plans will, at a minimum, seek to align with requirements set out in the Environment Act and could go further.

In the 25 year environment plan, government committed to support nature’s recovery and restore losses suffered over the past 50 years. The Environment Act 2021 reinforces this commitment with a legislative framework of duties, which includes the requirement for government to set a legally binding target to halt the decline in species abundance by 2030. Through the GGCs, government departments will play a valuable role in ensuring the government estate supports these endeavours.

Commitment reporting guidance

Departments will be required to submit their nature recovery plan annually as part of Q4 GGCs reporting, and departments are encouraged to publish their plans on their respective websites to demonstrate transparency.

Under the GGCs, the expectation is that all departments will produce a nature recovery plan. Where potential to improve biodiversity itself is limited, some plans may be brief or focussed mainly on raising staff awareness of biodiversity issues.

Departments will be asked to report whether they have a nature recovery plan. Departments can answer ‘yes’ if they have a plan that covers all bodies in their departmental group that are in scope. If departments have a plan that does not yet cover all in scope bodies, then they should report that it is ‘in progress’. Notes can be provided in the reporting template for clarification.

As public authorities, departments will be subject to the biodiversity duty in Section 102 of the Environment Act 2021. This requires them to assess what action they can take to conserve and enhance biodiversity, and then take that action. Departments should, at a minimum, seek to align their nature recovery plans with their statutory requirements. However, they are encouraged to go further with their plan where possible.

All departmental nature recovery plans should be developed and activity to deliver them should be underway by 2025 at the latest. Departments are strongly encouraged to begin development as soon as possible and to regularly review and update their plans to ensure they are effective. Departments will be required to report on how they are evaluating their plans.

Departments will need to evaluate if they have the appropriate expertise in-house to complete this work, and if not will need to seek specialist input. Departments will be required to confirm they have done this to ensure their nature recovery plans are effective in conserving and enhancing biodiversity.

Reporting requirements under this commitment may change as departments progress from planning to delivery and implementation over the course of the framework.

F: Adapting to climate change

Headline commitment

Departments should develop a climate change adaptation strategy across estates and operations.

This headline commitment is broken down into 2 parts.

1. Departments should conduct a climate change risk assessment across their estates and operations to better understand risk and to target areas that need greater resilience.
2. Departments should develop a climate change adaptation action plan, including existing or planned actions in response to the risks identified.

The climate change adaptation strategy should be appropriate to the size and diversity of the estates and operations, and the department’s existing approach to adaptation.

Commitment reporting guidance

The Climate Change Act 2008 has a statutory requirement specifically for the operations of public sector organisations with regards to adaptation.

Departments are required to report whether they have a climate change adaptation strategy and provide reasons if not. Departments will also need to state whether their strategy has been updated in the past year to ensure they are kept up to date.

The climate change risk assessment should cover all associated bodies and the entirety of the relevant estate and operations of a department, highlighting risks from current and future climates. The government published its third UK climate change risk assessment in 2022, which will be a useful resource for departments when considering which elements of climate change may impact their bodies, estates and operations.

The climate change action plan should look at each risk highlighted in the assessment and score it on at least: likelihood, impact and give potential mitigations to any impact from each risk highlighted.

Departments will need to evaluate if they have the appropriate expertise in house to complete this work, and if not will need to seek specialist input. Departments are required to detail what kind of input they have received into their climate change adaptation strategy, to ensure it is effective.

1. Accountability – departments should establish clear lines of accountability for climate adaptation in estates and operations and engage in wider governance and risk structures when appropriate.

Departments are required to report on senior reporting officer arrangements and governance structures, including climate risks departmental board reviews.

Answers should be kept succinct to give a high-level overview.

2. Transparent reporting – in their annual report and accounts, departments should provide a summary of how they are developing and implementing a climate change adaptation strategy for their department. Departments may wish to give a high-level statement and describe specific actions they are undertaking where appropriate.

Departments are required to report on completion of this action.

G: Reducing environmental impacts from Information Communication Technology (ICT) and Digital

Headline commitment

Departments should report on the adoption of the greening government: ICT and digital services strategy and associated targets and ensure they provide membership to the sustainable technology advice and reporting team, who manage and deliver the GGCs ICT reporting.

ICT and digital services are increasingly held up as a key component of any solution to the global climate crisis and associated targets and goals. These include the UK government’s commitment to net zero carbon by 2050, the UN Sustainable Development Goals and the 25 Year Environment Plan.

Commitment reporting guidance

The strategy, governance and resources for the meeting of this commitment are already established and funded across departments, agencies and bodies through membership of the sustainable technology advice and reporting (STAR) team (chaired by Defra).

The data for this commitment will not be collected under the GGCs reporting template but will continue to be collected separately by the STAR team on an annual basis. Where applicable, the STAR team will then share data with the GGCs team for the purposes of the GGCs.

All guidance, tools and materials to meet these targets are provided by the STAR team. Your STAR membership can be found by emailing STAR@Defra.gov.uk.

For GGCs data collection, departments are required to report if they have adopted and provided data for the greening government: ICT and digital services strategy. This will be used to provide high-level reporting on government engagement with the strategy.

Glossary

Benchmarking: In the context of estimating data, benchmarking means using the energy consumption of one asset or activity as a proxy to estimate the consumption of another asset. For example, a department may use the annual energy use of one office to estimate how much energy another comparable office uses, particularly if they are of similar size, age or build.

Biodiversity: The variety of all life on Earth. It includes all species of animals and plants, and the natural systems that support them. Biodiversity matters because it supports the vital benefits we get from the natural environment.

Carbon dioxide equivalent (CO2e): A universal unit of measurement used to indicate the global warming potential of a greenhouse gas, expressed in terms of the global warming potential of one unit of carbon dioxide.

Consumer single-use plastics (CSUPs): A single-use plastic product is a product made wholly or partly from plastic. It is not conceived, designed, or placed on the market to accomplish multiple trips or rotations by being returned to a producer for refill or re-use. Plastic is defined as a material consisting of polymer to which additives or other substances may have been added. It can function as a main structural component of final products, with the exception of natural polymers that have not been chemically modified.

Conversion factor: Also referred to as an ‘emissions factor’ or ‘intensity ratio’. The average emissions of greenhouse gases arising from a particular activity, often expressed as units of kgCO2e (kilograms of carbon dioxide equivalent). The UK Government publishes an annual set of conversion factors for company reporting.

Direct emissions: These are greenhouse gas emissions from sources that are owned or controlled by the organisation. Direct emissions are the result of on-site fossil fuel consumption by powering boilers for heating or through conducting off-site operations, such as powering mobile generators. This source of emissions comprises part of the target to reduce direct emissions. These emissions are equivalent to Scope 1 emissions in the Global GHG Protocol.

Fugitive emissions: Emissions resulting from leakage and service over the operational life of equipment, and from disposal at the end of the useful life of equipment. In the context of GGCs, these will refer to leaks from refrigeration, air conditioning and cooling. Fugitive emissions are also considered a form of direct emissions and comprise part of the target to reduce direct emissions.

Full time equivalents (FTEs): The number of staff and contractors.

Food waste: Food waste is defined in the Waste (England and Wales) Regulations 2011. The definition of ‘food waste’ in those regulations is all food that has become waste. ‘Food’ is defined in legislation as any substance or product, whether processed, partially processed or unprocessed, intended to be, or reasonably expected to be, ingested by humans. This includes drinks, chewing gum and any substance, including water, intentionally incorporated into the food during its manufacture, preparation or treatment.

Greenhouse gases (GHGs): GGCs reporting requires 6 greenhouse gases included in the Kyoto Protocol: carbon dioxide (CO2), methane (CH4), Hydrofluorocarbons (HFCs), nitrous oxide (N2O), perfluorocarbons (PFCs) and sulphur hexafluoride (SF6).

Indirect emissions: These are GHG emissions from sources that are supplied by another party, such as from the emissions created by another party which supplies the organisation’s electricity. These emissions are equivalent to Scope 2 emissions in the Global GHG Protocol.

Items prepared for re-use: Items which the owner has discarded or intends to discard, which are subsequently prepared for re-use via checking, cleaning or repairing recovery operations. Those products or components of products that have become waste are prepared so that they can be re-used without any other pre-processing. Preparation for reuse might include the repair of discarded furniture or electrical or electronic equipment so that it can be used again for its original purpose.

Items reused: Non-waste items that are used again for the same purpose for which they were conceived. This could include items donated for re-use by another department under the cross-government re-use pilot, or items donated or sold externally, for example by a charity sector re-use organisation, or used vehicles sold by the department.

Metered water consumption: Metered mains supply and water extracted on site through boreholes or water courses.

Nature-based solutions: Using natural options to deliver nature or climate outcomes. For example: planting trees and hedges to increase water absorption, catch rainfall and slow down surface water run-off; or improving soil cover with plants to reduce water pollution and run-off.

Pro-rata extrapolation: In the context of estimating data, pro-rata extrapolation means using figures available for one period of time to estimate average consumption figures for a shorter period. For example, a department may use the average day rate of energy use for 1 April 2021 to 25 April 2021 to estimate the energy used between 26 and 30 April 2021.

Public transport: This includes all domestic business-related travel (air, rail and other forms of public transport).

Recycled and composted waste: Waste that is sorted and composted on-site or collected by a waste contractor to be recycled or composted.

30x30: The commitment in the Leaders Pledge for Nature to protect at least 30% of land or ocean by 2030.

Value chain emissions: These are GHG emissions which occur because of an organisation’s activity, but which are not owned or controlled by the organisation, such as from staff business travel. These emissions are equivalent to Scope 3 emissions in the Global GHG Protocol.

Waste arising: Total waste generated that is recycled, composted, incinerated with or without energy recovery, or disposed to landfill.

Waste disposed to energy recovery: Waste that is sent for disposal through either on-site or off-site energy recovery plant.

Waste disposed to incineration or landfill: All waste collected and disposed to incineration or landfill without energy recovery.

1. Total floor space is based on a portfolio level and not at an individual site level. The total floor space is before any application to vary reporting between departments on multiple occupancy sites has been applied/accepted. FTEs must be based on the average across the period. ↩