This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

HM Treasury issues sustainability reporting guidance for public sector annual reports

  • Public Sector Accounting Image

17 Mar 2015

HM Treasury has issued guidance to facilitate the completion of sustainability reports in the public sector.

The guidance sets out minimum reporting requirements (expanding upon greenhouse gas emissions, waste and finite resource consumption minimum requirements), best practice guidance and principles to be applied in preparing the required information.  The guidance also covers additional voluntary guidance that is encouraged “where it is believed that this would be useful to the user of the reports”.  Such additional voluntary guidance includes reporting on economic, social and environmental impacts that are most material to the organisation and how these relate to policy, procurement and operations.

The guidance is applicable to all central government bodies that fall within the scope of the Greening Government Commitments (i.e. departments, non-ministerial departments, agencies and non-departmental public bodies) which produce annual reports and accounts in accordance with HM Treasury’s Government Financial Reporting Manual (FReM) which requires the production of a sustainability report (subject to certain exemptions).  The FReM requires that non-exempt bodies include a discrete section in their annual report covering their performance on sustainability during the year.

The guidance is not applicable to the Devolved Governments of Northern Ireland, Scotland and Wales and also to local government entities. 

The press release and the full guidance are available on the HM Treasury website.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.