HM Treasury

Public spending & reporting

Sustainability and environmental reporting

As part of its sustainable development strategy the Government encourages both companies and public bodies to disclose their sustainability and environmental performance via their annual reports and accounts.

The purpose of this web page is to provide examples of good practice and sources of further information on sustainability and environmental reporting from private and public sector. 

Please find below further information on:

Public Sector Annual Reports: Sustainability Reporting Guidance for 2012-13 Reporting

This is the finalised reporting guidance for 2012-13.

Feedback on 2011-12 Sustainability Reporting Guidance

This is the feedback on 2011-12 Sustainability Reporting Guidance.

Sustainability reporting workshop 2 April 2012

2011-12 is the first year in which sustainability reports are required to be published in Annual Reports and Accounts. A sustainability workshop was held at HM Treasury on 2 April 2012. This provided the opportunity for attendees to share best practice in their approach to preparing their sustainability reports for this financial year. The workshop also included an update to attendees on related sustainability reporting and assurance developments.

Producing a sustainability report – perspectives on implementation from:

Assurance – internal audit  (DCLG) (PDF 104KB) 

Sustainability reporting: relationships to wider developments:

Public Sector annual reports: Sustainability reporting guidance for 2011-12

This finalised reporting guidance for 2011-12 is consistent with the Greening Government Commitment guidance.

Public Sector annual reports: Sustainability reporting - Draft guidance for 2011-12 reporting

This draft sustainability reporting guidance for 2011-12, is consistent with the recently introduced Greening Government Commitments, and your views are sought on its form and content.   Comments are invited by 14 September, as per the recent letter to Finance Directors and can also be sent to FReM.consultation@hmtreasury.gsi.gov.uk  

Public Sector annual reports: Sustainability reporting – guidance for the 2010-11 dry run

This guidance is applicable to all central government bodies that produce Annual Reports and Accounts in accordance with the FReM, and that will produce a sustainability report, unless exempted from doing so.

This guidance:

This guidance is not applicable to the devloved Governments of Northern Ireland, Scotland and Wales, which will follow their own arrangements in respect of sustainability reporting for organisations falling under their remit.

Stand alone Sustainability reports

ACCA UK Awards for Sustainability Reporting (opens in new browser window) highlights organisations which have demonstrated good practice (you may also find it useful to refer the winning organisations' latest reports). The aims of these Awards are:

Sustainability reporting in OFRs

Good examples include: 

Defra environmental reporting guidelines - Key performance indicators

This guide covers how organisations can use Key Performance Indicators (KPIs) to manage and report their environmental performance. It also sets out which environmental impacts (i.e. which KPIs) are most significant for which business sectors. For 79% of UK business there are 5 or less significant KPIs that all bodies should use to report their environmental performance. The Environmental Reporting page of the DEFRA website includes a link to the Environmental Reporting Guidelines - Key Performance Indicators.  

IFAC guidelines on Environmental Management Accounting (EMA)

Working with the UN and Governments from across the globe the IFAC have recently produced the definitive guidelines on EMA. President Graham Ward says "Our goal in issuing this document is to reduce confusion on this important topic and to provide a framework and set of definitions that is comprehensive, yet as consistent as possible with other existing environmental accounting frameworks with which EMA must coexist".

A PWC publication supported by the Environment Agency

Reporting your relationship with the environment: Best practice reporting from the 2005 Building Public Trust Awards (public sector) (PDF 3.3MB) a PWC publication supported by the Environment Agency. This has been made available in 2006 for bodies who enter the CIPFA and PWC competition for public reporting.

Building Public Trust Awards

Further useful links

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