The guidance sets out minimum requirements that must be met, provides some best practice guidance and also indicates the underlying principles that should be adopted in preparing the information.
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) that produce annual reports and accounts in accordance with HM Treasury’s Government Financial Reporting Manual (FReM) who must report on sustainability (unless exempt from doing so).
The guidance is not applicable to the devolved governments of Northern Ireland, Scotland and Wales and local government entities.
The guidance is available on the HM Treasury website.