Climate change delivery: improvement report

Investigation recommendations

The five recommendations contained in the final report are as follows:

1. Make climate, adaptation and sustainability plans at LA level compulsory.

2. Ensure that the planned statutory guidance covers the full breadth of LAs’ climate change responsibilities and includes the changes which will be required as a result of the recommendations contained within this report.

3. Introduce a separate reporting framework for LAs.

4. Make the reporting of scope 3 emissions mandatory for LAs.

5. Identify or introduce an appropriate monitoring body and give the monitoring body the necessary powers, including the powers to: scrutinise compliance; follow-up on climate plans; and recommend improvements in climate activity.

Recommendations 1-3 and 5 were resolved informally, with Scottish Government (SG) proposing actions to discharge these effectively. Recommendation 4 is now the subject of an Improvement Report that was laid in the Scottish Parliament on 6 December 2023 as there was no informal resolution agreed.

Subsection 30(2) of the UK Withdrawal from the European Union (Continuity) (Scotland) Act 2021 requires an improvement plan to set out:

(a) What the Scottish Ministers propose to do in response to the recommendations in the improvement report, including in particular—

(i) the measures that the Scottish Ministers propose to take to implement the recommendations (in full or in part).

(ii) the proposed timescale for implementing the recommendations.

(iii) the arrangements for reviewing, and reporting on, progress in implementing the recommendations.

(b) if the Scottish Ministers do not intend to implement the recommendations in the improvement report (in full or in part), the reasons for that.

This Improvement Plan covers the above requirements in relation to recommendation 4: making the reporting of scope 3 emissions mandatory for LAs.

This Plan proposes a pragmatic, proportionate and phased approach to mandating the reporting of scope 3 emissions, and through working collaboratively with LAs through the consultation process it has categorised scope 3 emissions into three groups based on:

1. the practicality and feasibility of reporting on scope 3 emissions;

2. where there is a need for collaboration and further work to develop data collection methodologies; or

3. the likelihood of a specific scope 3 emission category being applicable to LAs at this time, but require further research.

This response provides the actions that the SG is proposing to take forward and on what timeframes following the laying of this Improvement Plan in the Scottish Parliament and subject to agreement by Parliament.