Greenhouse gas emissions reporting by Local Authorities and other Scottish public bodies: Research into Scope 3 Group 3 emissions

5 Conclusion

This study has explored the relevance and materiality of Scope 3 Group 3 emissions, and the potential value for money in requiring public bodies to report those emissions. Based on the evidence collected, this study concludes that some types of downstream emissions are relevant for some public bodies. However, they do not appear to be common, and in most cases are likely to be small relative to the GHG emissions that public bodies already report.

All public bodies will need to confirm this finding through their own materiality assessments, which should be undertaken in the short term. This is the key recommendation of the study. By their nature, materiality assessments are unique to each organisation, so even if organisations undertake the same type of activity, they may reach different conclusions about the materiality of the associated GHG emissions. This should be taken into account when interpreting the results of PBCCDR submissions and any summary analysis.

The highest priority Group 3 emissions that likely offer the best value for money in reporting, subject to a materiality assessment, are:

• Emissions from inhaler propellants, student relocation and student commuting – as part of annual PBCCDRs
• Emissions (and removals) from large scale timber production activities – noting that this should be viewed in a wider context and may require a separate, more detailed assessment rather than the PBCCDR approach that considers each public body separately

As a next step, the above findings can be used by the Scottish Government to decide whether to expand the range of Scope 3 emissions sources that public bodies are required to report. This would be achieved via an Amendment Order, the drafting of which is planned to start in spring 2027.

Finally, it is important that, for all GHG emissions, the reporting burden should not unduly divert resources away from GHG mitigation efforts. Particularly for Scope 3, the aim should always be to take a proportionate approach that identifies priority interventions and supports a shift towards more environmentally conscious decision-making.