Net Zero Assessment: Pilot report

Annex F- Definitions

Business case - term used within the Scottish Government for the technical case made by officials to seek Ministerial approval for funding of government activities.

Business Regulatory Impact Assessment (BRIA) - assesses the costs, benefits and risks of any proposed primary or secondary legislation, voluntary regulation, codes of practice, policy changes or guidance that may have an impact on the public, private, third sector or regulators.

Capital spending - funding for investment to improve Scotland’s infrastructure and public services.

Carbon Assessment of 2025-2026 Budget - this provides an estimate of the consumption-based carbon emissions associated with planned budget expenditure.

Climate change adaptation - pre-emptive action to protect communities from the consequences of climate change.

Climate change narrative - published as part of the Climate Change Taxonomy supporting document to the annual Scottish Budget, the narrative sets out how the Budget will impact the climate change priority, highlighting key spending that contributes towards the Scottish Government’s response to climate change.

Climate Emergency Response Group (CERG) - collective of like-minded climate leaders spanning Scotland’s private, public and third sectors, delivery organisations and membership bodies (Home • Climate Emergency Response Group).

COSLA - Convention of Scottish Local Authorities.

Embedded emissions - the greenhouse gas emissions generated during the production and transportation of goods.

Enhanced climate taxonomy - provides a carbon assessment identifying and categorising the emissions impacts of all relevant spending lines in the budget cycle.

Fraser of Allander Institute - the Fraser of Allander Institute (FAI) is an independent research unit and part of the Department of Economics at the University of Strathclyde. It specialises in researching the Scottish economy and the challenges and opportunities facing the UK.

Governance - the framework and decision-making process that supports delivery of desired outcomes, allocates resources and manages performance. For the Scottish Government, it helps make sure the organisation is achieving its objectives in the best way it can.

HM Treasury Green Book appraisal principles - the Green Book is guidance issued by HM Treasury on how to appraise policies, programmes and projects. It also provides guidance on the design and use of monitoring and evaluation before, during and after implementation (The Green Book (2022) - GOV.UK).

Joint Budget Review (JBR) – 2022 review by the Scottish Government and Scottish Parliament to improve budget information on climate change, chiefly to understand and reduce government spend that would ‘lock in’ future greenhouse gas emissions and align the budget and climate change plans.

Just transition – the pathway to a net zero and climate resilient economy in a way that delivers fairness and tackles inequality and injustice.

Net Zero Assessment (NZA) - the Scottish Government’s new quantitative carbon assessment for the individual policy level.

Net Zero, Energy and Transport Committee - group of Members of the Scottish Parliament (MSPs) that consider and report on matters falling within the responsibility of the Cabinet Secretary for Transport and the Cabinet Secretary for Net Zero and Energy.

New Zealand’s Climate Implications of Policy Assessment (CIPA) - greenhouse gas (GHG) emissions analysis, known as a CIPA, for all policy proposals that go to Cabinet and meet certain qualifying criteria. (Climate implications of policy assessment: guidance on Cabinet requirement for central government agencies | Ministry for the Environment).

PAS 2080 - PAS 2080 guides the management of carbon across the lifecycle of buildings and infrastructure. It emphasises early collaboration, defined roles, and integrated decision-making for sustainability. (PAS 2080:2023 Carbon Management in Infrastructure | BSI).

Resource spending - covers what the government spends on its day-to-day running and administration costs.

Strategic Environmental Assessment (SEA) - assesses the likely significant environmental effects of a public plan, programme, or strategy. It considers how negative impacts can be avoided or minimised and, where appropriate, identifies opportunities for positive effects to be enhanced.

Whole life carbon - refers to total carbon emissions produced by each individual policy or asset over its entire lifetime.