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

Glossary and key definitions

This guide to key terms and glossary explains the meanings as intended within this guidance document. They should not be relied upon for any purpose beyond assisting with using this guidance.
In particular, bodies should note the following:

• ‘Must’: the word ‘must’ is used where bodies have a statutory obligation to undertake the activity or meet the requirement. For example, relevant bodies must, under the Climate Change (Scotland) Act 2009, contribute to national emissions reduction targets. ‘Must’ is also used where a specified action is required in order to meet an external standard, for example the Woodland Carbon or Peatland Codes.
• ‘Should’: ‘should’ is used where bodies are expected or strongly recommended to undertake the activity, but it is not a legal requirement. For example, public bodies should, where relevant, develop a carbon management plan or equivalent.

‘Could’: ‘could’ is used where undertaking the action would be an example of best practice but it is not an expectation. These measures may not be appropriate or relevant to every public body. For example, a body could implement an environmental management system. However, this is neither legally required nor expected, and is likely to be an action more appropriate to a larger body.

Guide to key terms

'Exercising functions': public bodies functions are often conferred by legislation, depending on the nature of the body and whether it is set up by legislation or as a company limited by guarantee. Schedule 1 of the Interpretation and Legislative Reform (Scotland) Act 2010 defines "functions" as including both powers and duties.

In fulfilling the climate change duties, 'exercising functions' should be taken to encompass the body's corporate operational functions, policy making functions or influence, and the overall delivery function (i.e. the purpose of the body).

For example, for a local authority, corporate operational functions may include procurement, estate management and finance. Policy making functions might include public transport and active travel planning, impacting on greenhouse gas emissions from transport in a particular local area, and on wider linked issues including resilience of infrastructure. Influence might include direct influence, for example over suppliers; and wider influence through Local Development Plans and engagement with local businesses. The delivery function or purpose would be to deliver local government services within that authority area.

'Major players': within the context of this guidance, 'major players' is intended to mean public bodies deemed to be significant either within their sector or the public sector as a whole. They may be bodies with large estates and or large numbers of staff; large expenditure; provide an audit or regulatory function; or hold significant influence over other bodies, the sector or the wider public. They include local authorities, NHS health boards, integration joint boards, colleges and universities, transport partnerships, executive agencies and NDPBs.

The major players are listed in schedule 1 of the Climate Change (Duties of Public Bodies: Reporting Requirements) (Scotland) Order 2015, as amended.

Glossary

Adaptation - Adaptation to climate change involves the deliberate and systematic adjustment of systems and processes to effectively address both anticipated and actual climate change impacts.

Area wide - Area wide refers to the totality of activities either planned or currently occurring within a defined geographic area. This aggregates and then breaks down measures, activities, and actions at an area wide scale.

Bottom-up approaches - A bottom-up approach within an organisation is where employees are involved in the decision-making process, not just management or those at the "top" of the organisation. The bottom-up approach is based on the assumption that the employees have the best knowledge and experience of the daily operations and challenges of the organisation. They are able to provide valuable insights and suggestions that can improve the quality and effectiveness of the decisions. In the wider context, a bottom-up approach would involve local residents, businesses and other stakeholders in a similar way, to ensure that local needs and experience are built into the decision-making process.

Carbon credits - Measured in tonnes of carbon dioxide equivalent (tCO₂e), carbon credits reduce inputs to or remove from the atmosphere the equivalent amount of CO₂ or other GHG, and can be used to offset emissions generated by an organisation. Nature-based credits use natural carbon stores and sinks, such as woody biomass and soils. Other types of credits include engineered removals, such as direct air capture and storage technologies.

Within this guidance, we refer to three types of nature-based carbon credits, defined as:

• Emissions reductions: such as reducing the emissions from degraded peatland by undertaking restoration activities. The Scottish Government supported Peatland Code issues these type of carbon credits.
• Removals: such as creating new woodland which actively sequesters atmospheric carbon. The Scottish Government supported Woodland Carbon Code (WCC) issues these type of carbon credits.
• Avoidance: credits associated with, for example, retaining a carbon store or sink in its present condition, e.g. avoiding further deforestation. There are no current Scottish Government supported carbon codes that issue avoidance credits.

Carbon credits are externally verified and purchased or sold on a market. In principle, they could also be "gifted". This guidance relates specifically to carbon credits within the voluntary carbon market.

Carbon insets - Carbon 'insets' are carbon and GHG management and reduction activities within the organisation's operational boundary on their own landholdings or, by agreement, on the wider public estate. While a wide range of insetting activities exist, this guidance focuses on nature-based insetting projects, for example peatland restoration or woodland creation.

Carbon neutral - Carbon neutrality describes an approach whereby a body reduces and or offsets its carbon emissions. Unlike net zero carbon, this approach does not prioritise emissions reductions: carbon neutrality can be achieved by simply offsetting 100% of them. Carbon neutrality is a less robust approach to climate change mitigation, and as such is not supported or aligned to the Scottish Government's approach to climate change mitigation.

Carbon offsets - Carbon offsets are used to counterbalance emissions of carbon dioxide or other greenhouse gases (GHGs) generated by an organisation's operational activities. Measured in tonnes of carbon dioxide equivalent (tCO₂e), offsets reduce or remove from the atmosphere the equivalent amount of CO₂ or other GHG generated by the organisation. Offsetting allows organisations to balance emissions within their boundary with carbon savings realised elsewhere, for example carbon sequestered in woodland on a third party's land, to achieve overall net zero emissions. Offsets can take various forms: the most common are carbon credits.

Cascading risks - Cascading risk refers to the domino effect of risks. It is the principle that one risk may lead to further impacts downstream, or in another part of the system. For example, increases in heavy downpours of rain may lead to flooding. Cascading risks from this might include soil run-off on contaminated land, leading to river pollution.

Climate justice – Climate justice is a people-centred, human rights-based approach that aims to share the benefits of equitable global development. It recognises that those who are being affected first and worst by climate change have often done little or nothing to cause the problem. Climate justice addresses the disproportionate impacts of climate change on vulnerable communities and systems. Prioritising equitable outcomes ensures that adaptation projects are inclusive and comprehensive. It involves actively seeking input from marginalised communities, who often bear the burden of negative climate impacts and events. This approach can result in more resilient strategies that cater to and accommodate the often very context-specific needs of these communities and reduce the likelihood of future resistance.

Climate scenarios - Climate scenarios are plausible representations of the future climate of the Earth, based on its current observed state and different greenhouse gas emission scenarios. They are useful for investigating potential impacts of anthropogenic climate change.

Co-benefits - A positive effect that a policy or measure aimed at one objective has on another objective, thereby increasing the total benefit to society or the environment. (IPCC Glossary) Health co-benefits are benefits to health and wellbeing beyond those intended by the climate action. They are delivered through key pathways including consumption of healthy sustainable diets, promotion of sustainable transport, increase use of nature based solutions, increasing the energy efficiency of homes and reductions in air pollution from replacing fossil fuel with clean renewable energy sources.

Community resilience - Communities and individuals harnessing resources and expertise to help themselves prepare for, respond to and recover from emergencies, in a way that complements the work of the emergency responders.

Data-informed climate change risk assessment - Data informs the risk assessment, however there is more focus on weaving in lived-experience, and qualitative data that is harder to quantify. An organisation using this approach might not need in-depth climate models or may value a quicker risk assessment process.

Data-led climate change risk assessment - Data is at the core of the risk assessment. A data-led approach prioritises the use of data to make assessments about climate change risk. This is a more scientific approach using quantitative analysis around climate risk. An organisation using this approach might model potential climate impacts on their organisation.

Decarbonisation pathway - A decarbonisation pathway sets out the trajectory for reaching net zero carbon by a target date. It defines interim emission reductions targets. Whether emissions are cut earlier or later in the pathway has a material consequence on the cumulative carbon emissions over time. A decarbonisation pathway which makes deep reductions in the early years will have significantly less cumulative emissions that a pathway (for the same emission source) that leaves reductions until close to the target year.

Emission – The release of a greenhouse gas into the atmosphere. Under the Greenhouse Gas (GHG) Protocol, emissions are classified as direct or indirect, and are categorised into scopes for the purposes of carbon accounting and reporting.

Exposure - In relation to climate change adaptation, exposure refers to the degree to which a system (such as a human population or ecosystem) or asset is subjected to climate related hazards. Exposure is highly context specific and is influenced by various factors including geographic location, land use and land management practices, infrastructure and socio-economic conditions. It encompasses not only the physical hazard posed by the changing climate but also considers factors such as safety or mitigating measures that may be in place, societal vulnerabilities, and governance

Greenhouse gas (GHG) - Greenhouse gases in this guidance are as defined in the Greenhouse Gas Protocol, and are the six gases listed in the Kyoto Protocol: carbon dioxide (CO2); methane (CH4); nitrous oxide (N2O); hydrofluorocarbons (HFCs); perfluorocarbons (PFCs); and sulphur hexafluoride (SF6).

Greenhouse Gas (GHG) Protocol - GHG Protocol definition: "A multi-stakeholder collaboration convened by the World Resources Institute and World Business Council for Sustainable Development to design, develop and promote the use of accounting and reporting standards for business." It comprises of a series of standards, including the GHG Protocol Corporate Accounting and Reporting Standard and the Corporate Value Chain (Scope 3) Standard, the principles of which public bodies are recommended to follow for their corporate GHG accounting and reporting.

Hazard - In relation to climate change adaptation, hazard refers to a specific climate related event or phenomenon with the potential to cause harm or adverse impacts on the environment, human health, economies or societies. Hazards associated with climate change include extreme weather events (hurricanes, floods, droughts and heatwaves) sea level rise, changes in precipitation patterns and shifts in temperature.

Just transition - For the Scottish Government a just transition means becoming a net zero, climate resilient economy in a fair way that seeks to tackle inequality and injustice. Just transition is about both the outcome – a fairer, greener future – and the way we get there in partnership with those most likely to be impacted by the change.

Mainstreaming – mainstreaming the climate change duties means ensuring that that climate and sustainability issues are considered in everything the public body does, and in how it makes decisions. Climate change and sustainability should be embedded across the organisation and in corporate processes.

Maladaptation - The unintended consequence of misjudged or miscalculated adaptation measures, that can lead to counterproductive and even harmful outcomes if not carefully considered and managed. Misguided adaptation actions and projects can result in economic losses and exacerbate social disparities, affecting marginalised communities disproportionately (contrary to the goal of ensuring climate justice and equitable adaptation), inadvertently harm the environment, fail to address the community's true needs and in some cases cause resistance to new or further projects.

Materiality - In relation to greenhouse gas emissions, materiality relates to significance and impact, and involves a value judgement. The emission sources which are most material to an organisation are those which contribute significantly to the overall footprint; and where mitigation action would have the highest impact, i.e. result in the greatest reductions in emissions. These sources may lie in scope 3, outside the direct control of the organisation, but within its influence (e.g. emissions related to procured goods and services).

Mitigation - Reducing greenhouse gas emissions that contribute to climate change.

Net zero (or net zero carbon) – Net zero describes an approach which reduces an actor's GHG emissions as far as possible. Any remaining unavoidable residual emissions may be inset or offset through a credible and robust offsetting mechanism.

Overshoot - In relation to decarbonisation pathways, overshoot occurs when emissions fail to be reduced in line with the chosen pathway, leading to higher cumulative emissions over the same time period. The emissions related to this overshoot can be balanced out (in terms of meeting targets) by an equivalent amount of undershoot in future years.

Place based – 'Place based' refers to the design of future solutions and approaches by considering the specific needs and attributes of a place (however that place is defined). This recognises the complex and interconnected nature of a place, and in this case the impact that has on the effectiveness of measures to address climate change.

Public body - Within this guidance, public bodies are those bodies subject to the climate change duties, defined in section 44(2) of the Climate Change (Scotland) Act 2009.

RCP pathways - Representative concentration pathways (RCPs) are scenarios used to help characterise the uncertainty in climate models so scientists can generate data about possible future climates

Residual emissions – see unavoidable emissions.

Resilience - Building long term capacity and enhancing a region's ability to absorb shocks or to recover from a hazard or impact of climate change. Leading to transformative change.

Risk - Interaction of a hazard, exposure and vulnerability where a hazard is a physical event such as a flood or heatwave, exposure is the regional area in which the hazard may occur and vulnerability refers to the propensity of those exposed to suffer

Scope – In relation to carbon accounting, scopes are a way of categorising emission sources in relation to the reporting organisation. They are used to provide transparency in emissions accounting, making it clear the type of emission source and the level of control of the reporting organisation over the source. Three scopes have been defined and are used on a global basis.

Scope 1 - Direct greenhouse gas emissions from sources owned or controlled by the reporting organisation. For example, emissions from fuel combustion in boilers or vehicles, fugitive emissions from refrigeration or air conditioning equipment or emissions from chemical production in processing equipment are all sources of scope 1 emissions if the equipment is owned or controlled by the organisation.

Scope 2 - The indirect greenhouse gas emissions from the generation of purchased electricity, heat, steam or cooling. While scope 2 emissions physically occur at a generation facility, responsibility for the emissions is allocated to the end-users based on the amount purchased.

Scope 3 - All other indirect greenhouse gas emissions which occur as a consequence of the activities of the reporting organisation, not already counted under scope 2. Scope 3 emissions can occur both upstream and downstream in the value chain from an organisation. Upstream emissions sources include purchased goods and services, transportation and distribution, business travel and employee commuting. Downstream emissions include use of sold products, end-of-life treatment of sold products, and investments. Under the GHG Protocol, scope 3 emissions are reported under 15 categories.

Stacked hazards (or stacked risks) - Stacked risks or hazards are simultaneously occurring risks or hazards impacting a spatial area, business unit or organisation. For example, flooding occurring alongside high winds and spring tides. These risks may or may not interact.

Sustainable development - UK Shared Framework for Sustainable Development definition: Sustainable development is based on five principles. The two essential conditions for sustainable development - living within environmental limits and ensuring a strong, healthy and just society – are supported by three additional conditions: achieving a sustainable economy, using sound science responsibly, and promoting good governance.

Theory of change – United Nations definition: "a theory of change is a method that explains how a given intervention, or set of interventions, are expected to lead to a specific development change, drawing on a causal analysis based on available evidence", i.e. a theory as to how and why specific policies and activities lead to certain impacts and outcomes.

Transformative adaptation - Similar to resilience, transformative adaptation looks to address the root causes of vulnerability, leading to societal or systems change.

Transitional risk – Transitional risks are those that arise from efforts to move to a lower carbon economy. Transition risks include policy, legal, technological, market and reputational risks (TCFD, 2017).

Unavoidable emissions (or unavoidable residual emissions) - In the net zero carbon context, unavoidable residual emissions are those emissions which remain after a body has taken all reasonable steps to reduce or remove them. They may include emissions related to specific processes or technologies for which no viable alternative currently exists, for example anaesthetic gases used in healthcare settings or refrigerant gases used in heat pumps.

Undershoot - In relation to decarbonisation pathways, undershoot occurs when emissions are reduced faster than the chosen pathway, leading to lower cumulative emissions over the same time period.

Vulnerability - In relation to climate change adaptation, vulnerability is the extent to which a society, economy or ecosystem is at risk of adverse impacts from climate related hazards. This concept focuses not only on physical exposure to climate driven events but considers socio-economic factors like poverty, inequality and access to resources. It also considers the system's capacity to recover and adapt following climate related events.

Whole life carbon - Whole life carbon assessment considers the entire life cycle of a product or asset. Whole life carbon includes the carbon associated with resource extraction, the manufacture or construction of the asset or product, and its treatment at end of useful life, as well as the carbon associated with maintaining and operating it.

Whole systems approaches (or whole systems thinking) - Whole systems thinking works to understand how systems, and elements within those, are connected, where dependencies lie, and how they influence each other. Whole system approaches take systems thinking and tools and apply them to support collaborative action across a broad set of partners to address complex problems.