Scottish Government Improvement Plan – Response to Environmental Standards Scotland Investigation – Climate Change Delivery Improvement Report

Group 2 – Collaboration and resource

The following scope 3 emission categories are not as straightforward as those in Group 1, however, they can produce significant amounts of GHG emissions so should be considered to be just as important. Additional work is needed to determine relevant approaches which will enable emissions contributions to be estimated.

Category 1

To establish a hybrid methodology combining spend-based with supplier specific data for reporting purchased good and services. In the interim this is likely to be undertaken using a spend-based method acting to prioritise action on goods and services associated with high emissions. There will be some effort required to move from spend-based to supplier or product specific reporting. It is likely that only a proportion of these emissions will be generated within Scotland or the UK.

Potentially this category could have a significant impact, due to the level of public sector spending. Similar to capital goods, the opportunities to influence and reduce emissions requires a whole systems approach with budget holders, commissioners and contract managers being aware of obligations to minimise emissions and waste.

Category 2

For capital goods various tools available including UK Government conversion factors based on quantities of materials used; or estimating carbon can be included as part of the specification and undertaken by the design or engineering team. Opportunities to influence and reduce the embodied carbon of a project are greatest at the early design stages. This would help ensure that new build vs. deep retrofit for applicable projects be given full consideration. Reporting these emissions could help stimulate the circular economy.

Category 8

The data source for upstream leased assets would be meter readings; or the landlord should be able to provide this data, or an estimated share of it. These emissions will be generated within Scotland and reductions will therefore contribute to national and regional reduction targets. They can be used to shape and inform the estates strategy or plan and leasing policy. They can be implemented on lease renewal basis and may incentivise the improvement of leased non-domestic properties.

Category 13

Downstream leased assets can be reported using data from annual meter readings for electricity and gas. These emissions will be generated within Scotland and reductions will therefore contribute to national and regional reduction targets.

The main source for LAs is likely to be social housing, however, as this has its own targets and reporting through the Annual Returns and the Energy Efficiency Standard for Social Housing, any additional reporting here is unlikely to have an impact and would duplicate effort. However, it could incentivise the improvement of non-domestic properties that are leased out, e.g. to improve insulation and to decarbonise heating.

Category 15

Task Force on Climate-related Financial Disclosures from investment managers should be able to provide the date required to report on investments. It is likely that only a proportion of these emissions will be generated within Scotland or the UK.