Climate change duties - draft statutory guidance for public bodies: consultation

Annex A: Baseline Carbon Management Plan template

The purpose of this template and guidance

Who is this document for?

This carbon management plan template and guidance is to help smaller and less complex public bodies that may have limited capacity to measure, monitor and report on their carbon emissions, and that have relatively simple corporate emissions inventories and influence over these emissions. It is designed to ensure all public bodies tackle the essential emissions relating to their operations, and to highlight the importance of focusing on the use of public body functions to influence change more widely.

Why have a Carbon Management Plan?

A Carbon Management Plan (CMP) serves as a strategic and action-oriented document to help public bodies understand, measure, manage and reduce their corporate carbon emissions.

What are the key parts of a Carbon Management Plan?

As outlined in this guidance and template, the key parts of a Carbon Management Plan are:

• A brief overview of the organisation: it's size, key activities and functions.
• An explanation and or illustration of CMP governance and management arrangements, including how the CMP fits into corporate management and governance structures and processes. This section should also include a signed declaration verifying that the CMP information is accurate and formally signed off by an appropriate senior manager.
• Brief overview of the key drivers and objectives of the CMP, often including reference to key policy and organisational priorities.
• Setting a baseline year for the CMP, from which emissions will be monitored.
• Setting clear boundaries of which emission sources (relating to organisational functions) will be included in the CMP.
• Collating an emissions inventory based on the emission sources within the agreed boundary.
• Setting out clear emissions reduction targets, overall and activity specific.
• Developing a register of emission reduction projects.
• Monitoring and reporting the impact of the emissions reduction projects and setting out the expected impact of projects in the years ahead.
• Publishing annual reports on progress including, where applicable, via the mandatory public bodies climate change duties annual reporting process.

Mandatory public bodies climate change duties reporting

Many sections of this Carbon Management Plan correspond to the public bodies climate change duties reporting (PBCCDR) master template available on SSN's Reporting Resources page. This guidance indicates where the Carbon Management Plan relates to the mandatory reporting template, using the relevant Part and table or question numbers.

The PBCCDR template is publicly available to all public bodies, not just those subject to the mandatory reporting duty. All bodies are free to use it as a tool.

Please refer also to the public bodies climate change duties reporting guidance on how to fill out the annual report which can be found at SSN Reporting Resources, where applicable.

Baseline Carbon Management Plan Template

1. Public Body Overview

Provide a general description of the organisation stating key information such as when established, size or scale, current practices and key functions. Provide a brief description of your offices or physical estate, number and type of buildings used, number of staff, if you operate any fleet vehicles etc.

Please enter this information in Part 1 (a-g) of the public bodies climate change duties report.

2. Governance and management

Explain the arrangements in place to provide a robust system of governance and management of the Carbon Management Plan, covering decision making and leadership. Include the review period for the CMP, e.g. to be reviewed annually.

• Governance refers to arrangements at Board (Non-Executive) level.
• Management refers to senior executive functions such Chief Executives,

Finance Directors and the likes of Corporate Management Teams.
Please enter the information in Part 2 (a and b) of the public bodies climate change duties report.

3. Drivers and motivation for change

Set out a brief overview of the key drivers and objectives of the Carbon Management Plan. This could contain reference to:

• Key strategy and policy commitments of the body
• An overview of how the Carbon Management Plan supports otherorganisational objectives
• Key drivers within the public sector and motivations of leaders and managers
• Reference to the financial and operational benefits of the Carbon

Management Plan.

Reference should also be made to the legislative drivers within the Climate Change (Scotland) Act, where Section 44 of the Climate Change (Scotland) Act 2009 sets out Public Bodies Climate Change Duties on:

Mitigation - greenhouse gas emissions reduction.
When carrying out their operations, public bodies must act in the way best calculated to contribute to delivery of the Act's greenhouse gas emissions reduction targets. The Climate Change (Duties of Public Bodies: Reporting Requirements) (Scotland) Order 2015, secondary legislation under the Climate Change (Scotland) Act 2009, mandates annual reporting for listed bodies. The 2020 Amendment Order adds requirements including, where relevant, target dates for zero emissions, alignment of spending with emission reduction, and contributions to Scotland's Climate Change Adaptation Programme.

Adaptation - adapting to the impacts of a changing climate
The Securing a Green Recovery on a Path to Net Zero: Climate Change Plan 2018–2032 Update outlines ambitious emission reduction targets, following advice from the Committee on Climate Change and the 2019 Climate Change Act requiring net-zero emissions by 2045. For adaptation, public bodies must act resiliently, aligning with the statutory adaptation programme. The Scottish National Adaptation Plan 2024-2029 addresses climate impacts, guided by the third UK Climate Change Risk Assessment (CCRA3). CCRA3 was based on the Independent Assessment of UK Climate Risk and national summaries, including the National Summary for Scotland that assesses 61 climate change risks and opportunities for Scotland.

Acting Sustainably - sustainable development as a core value.
Acting Sustainably mandates public bodies to align with wider sustainable development goals, such as the United Nations Sustainable Development Goals (SDGs). Scotland's National Performance Framework aligns with SDGs, tracking progress through 81 indicators, including carbon footprint, greenhouse gas emissions, natural capital, renewable energy, waste, biodiversity, active travel, public services, and local influence.

4. Baseline period

The baseline year for this Carbon Management Plan is financial year [--------]

The date included here should be the period chosen as the first estimation of your emissions.

Information on establishing a baseline can be found in the SSN Reporting Guidance available from the Reporting Resources page.

5. Organisational boundary

The Carbon Management Plan should clearly set out the organisational boundary used for monitoring and managing emissions. A basic Carbon Management Plan should, where applicable, have the following organisational boundary of emission sources, grouped by standard carbon accounting protocol scopes. These could be included in a table, as illustrated below:

*Section 8.3.5.3 provides information on common data sources for some of the emissions listed. Refer also to the GHG Protocol for further guidance.

**Note: certain public bodies may not have direct control over their buildings and services if they lease space. In such cases taking a proportionate approach will suffice. Depending on the occupancy level and lease arrangements a pro-rata approach may be most appropriate. Where relative occupancy rates are low and part of the estate of another public body, it may make more sense to either note this or attribute estimates as scope 3 emissions, as the body has no direct control. When co-located with other public bodies, all parties should agree on respective reporting boundaries to avoid double counting, but more importantly, focus on actions to reduce energy use, waste and water consumption in partnership with co-occupants and building owners.

Bodies may choose to report on other sources of emissions, and these should be included as appropriate. The table is intended to illustrate a starting point only.

6. Setting a baseline carbon emissions inventory

Based on the agreed boundary, a baseline inventory of emissions should be calculated. The table above illustrates a simplified way of presenting this. This can be done using the emissions reporting tables in Part 3 of the public bodies climate change duties report template, tables 3a and 3b. These tables require information on the consumption of gas, electricity and fuels, as well as information on business travel modes and distances, and data on waste generated and water consumed.

Once these tables have been completed, a Carbon Management Plan summary table, as illustrated above, can be published.

To calculate the emissions relating to each scope and area of activity, please use table 3b in Part 3 of the public bodies climate change duties report template. This template is publicly available and can be used as a tool by all public bodies, not just those subject to the mandatory reporting duty.

The PBCCDR template will calculate emissions and allocate scopes based on consumption data entered against each type of activity. Table 3b can be extracted and used within the Carbon Management Plan to provide a more detailed overview of emissions by activity.

7. Emissions reduction targets

The body's overarching CO2e emissions reduction target is [absolute target, percentage reduction target or net zero target] of [------------] by year [--------].

The public body should establish an overarching net zero carbon target, in line with the Scottish Government target of net zero by 2045 where feasible, ideally earlier, covering emissions from scopes 1 and 2.

They should also set appropriate scope 3 targets including a target for reducing car kilometres travelled and targets related to waste and recycling. Targets should be set for each source of emissions, relating to the various activities, as illustrated in the table below. Targets should include a date and, generally, a baseline year - refer to section 5.4.4 in the guidance above for further information on target setting.

The targets included in the table below are intended to be illustrative examples only. Bodies should set evidence-based targets appropriate to their own body, assets, location and operational activities.

* Targets can take various forms. For scopes 1 and 2, these should focus on carbon reductions, e.g. a 75% reduction in the scope 2 emissions from electricity by 2030. Scope 3 targets may focus on carbon emissions, or may relate to the activity, e.g. 70% of waste to be recycled by 2030; 50% of business travel journeys to be taken using active travel or public transport by 2035. Refer to section 5.4.4 in the guidance above for further information.

** Note: the number of staff commuting and the number of staff working at home are related. Targets should encourage both low carbon commuting (walking, cycling, public transport) and, only where appropriate, working from home (which is typically lower carbon than commuting). Public bodies should encourage staff to adopt good practice energy efficiency and low carbon behaviours while working at home in order to minimise emissions generated while working at home.

Targets should be set for overall emissions reductions, as well as sub-targets on reducing demand (energy efficiency, etc.) and greening supply (shifting to low carbon alternatives) in each of the activities that are sources of emissions.

Targets should be set in line with policy objectives set by the Scottish Government or agreed collectively by public bodies by sector.

Targets should be set out and reported annually in table 3d. in Part 3 of the public bodies climate change duties report template.

8. Policies and projects

To meet targets public bodies should develop and implement policies and projects that support emission reductions. Each policy and project should be carbon impact assessed to calculate the likely carbon reduction impact. Public bodies need to use these reduction estimates to assess the range of policies and projects needed to meet agreed targets.

Within this section, outline why you have chosen these specific policies and projects. Outline those which are directly related to meet your reduction targets, describe how you are planning on implementing and identify any barriers which could prevent their implementation. Not all projects have to be directly related to emissions reduction, they could be around behavioural change or education (i.e. enabling measures).

Policies and projects register

The policies and projects included in the example register below are intended to be illustrative examples only. Bodies should plan and implement approaches and measures appropriate to their own body, assets, location and operational activities.

Annual reporting of policies and projects

Carbon reduction policies and projects should be reported annually in mandatory public bodies climate change duties reports.

• Estimated total annual carbon savings from all policies and projects implemented by the body in the reporting year. Use PBCCDR table 3e.
• Detail the top carbon reduction projects carried out in the reporting year:
  provide details of the projects which are estimated to achieve the highest carbon saving during the reporting year. Use PBCCDR table 3f.
• Carbon reduction projects for the year ahead: anticipated annual carbon savings from all projects to be implemented by the body in the year ahead. Use PBCCDR table 3h.
• Estimated decrease or increase in emissions from other sources in the year ahead. If the body’s corporate emissions are likely to increase or decrease for any other reason in the year ahead, provide an estimate of the amount and direction. PBCCDR table 3i.
• Total carbon reduction project savings since the start of the year the body used as a baseline for its carbon footprint. PBCCDR Table 3j.

9. Other factors influencing emissions

The other factors that have influenced the body's emissions in the past or are expected to in the future are:

Sometimes emissions will increase or decrease due to other factors influencing the operations of the organisation. This could include such things as significant changes in the scale of staffing, operations and budgets, changes in office locations or number of buildings, or ways of working. These contextual influences on emissions should be reported within the Carbon Management Plan; and also reported in mandatory public bodies climate change duties reports (PBCCDR table 3g).

If significant change takes place, organisations may need to recalculate their baseline emission and overhaul their Carbon Management Plan.

10. Monitoring and reporting

Governance and management of the Carbon Management Plan:

Reporting arrangements for the Carbon Management Plan:

Internal:

External:

An outline of how the Carbon Management Plan is monitored and reported on should be provided. This can be done as narrative text as a minimum, but can also include diagrams or tables to help explain structures and processes to a range of stakeholders.

Within this section bodies should make it clear how the Carbon Management Plan will be reported on internally and externally.

Example text:

“We collect data from multiple internal and external sources to calculate our operational emissions. This includes our building facilities management contractors, travel agent, and our finance and operational departments. Staff commuting is captured via annual employee surveys…. Data to measure the progress of our CMP is collected quarterly, with updates provided to relevant working groups and the organisation’s Board, as well as communicated externally via the organisation’s website, and in the annual report and accounts.”

As referenced throughout this guide the body, where relevant, should also use its mandatory public bodies climate change duties report as a key data reporting and publication mechanism. The public bodies climate change duties report requires reporting of Governance, Management and Strategy in Part 2, as well as detailed annual reporting of emission, targets, policies and projects. The Carbon Management Plan should feature clearly within the body’s annual mandatory reports.

11. Verification and senior leadership declaration

Verification of the Carbon Management Plan and related reports has been done using the following:

Verification of Carbon Management Plan data and reporting is good practice. For Carbon Management Plans, this verification could be done internally, by working with internal auditors, by working collaboratively with peers in the public sector to undertake peer-to-peer review, or by engaging a third party to provide a verification or external audit service. For most smaller public bodies, internal auditing of data should be sufficient and cost-effective. Peer-to-peer review offers benefits in terms of knowledge sharing and capacity building.

If verification is undertaken, make reference to this in a statement in your Carbon Management Plan and in any progress reports.

Carbon Management Plans should also contain a formal senior level declaration from the organisation’s Chair or Chief Executive endorsing the Carbon Management Plan and confirming that all information in the CMP is accurate and agreed.

Leadership Declaration

I confirm that the information in this report is accurate and provides a fair representation of the body's performance in relation to carbon management.

Name:…....…………………………………………………………………..

Position:………………………………………………………………………

Organisation:.………………………………………………………………

Date:.………..………………………………………………………………..

Next review due date:……………………….