184-109 Sustainability Reporting Guidance: 2023-24

Summary

This document sets out the principles and standards underpinning sustainability reporting for use in central government. This report outlines the minimum statutory reporting requirements, some best practice examples, and underlying principles to be adopted. The guidance is applicable to all central government bodies that fall within the scope of the Greening Government Commitments (GGCs), and which produce annual reports and accounts in accordance with the Government Financial Reporting Manual (FReM)

Thumbnail image for This document sets out the principles and standards underpinning sustainability reporting for use in central government. This report outlines the minimum statutory reporting requirements, some best practice examples, and underlying principles to be adopted. The guidance is applicable to all central government bodies that fall within the scope of the Greening Government Commitments (GGCs), and which produce annual reports and accounts in accordance with the Government Financial Reporting Manual (FReM)

Issuer

United Kingdom

Year

2023

Region

Europe

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Professional, Scientific, & Technical Services
Finance & Insurance
Construction
Manufacturing

Restrictiveness

Very High

Sustainable Development Goals (SDGs)

SDG 4: Quality Education
SDG 6: Clean Water and Sanitation
SDG 7: Affordable and Clean Energy
SDG 9: Industry, Innovation, and Infrastructure
SDG 11: Sustainable Cities and Communities
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 15: Life on Land
SDG 16: Peace, Justice, and Strong Institutions