Policy and Legislation

Scotland has a range of policy and legislation committing the Scottish Government and public bodies to action on sustainability and climate change.

The Scottish Government sets out a range of policy commitments and themes on its website.

The UN Sustainable Development Goals are embedded in Scotland’s National Performance Framework that is designed to inform the work of Scotland’s public bodies.

On climate change, Scotland has a range of policies and legislation to reduce greenhouse gas emissions and adapt to the impacts of a changing climate. This includes:

The Climate Change (Scotland) Act 2009, which sets legislative requirements on the Scottish Government and public bodies.
The Climate Change (Emissions Reduction Targets) (Scotland) Act 2019, which sets out Scotland’s 5-yearly carbon budgets and overarching emissions reduction target of net zero emissions by 2045.
The Climate Change Plan (currently in draft) which sets out the Scottish Government’s policies and proposals for meeting Scotland’s emissions budgets and 2045 net zero target.
The Scottish National Adaptation Programme (currently in its third iteration) which sets out how Scotland will act to adapt to the impacts of a changing climate.

Public Bodies Climate Change Duties

The statutory framework for public sector climate action and reporting is outlined below:

Part 4 of the Climate Change (Scotland) Act 2009 places duties on all public bodies relating to climate change. These duties commenced 1 January 2011.
Section 44 states that a public body must, in exercising its functions, act:
- in the way best calculated to contribute to the delivery of Scotland’s national emissions reduction targets (known as ‘mitigation’);
- in the way best calculated to help deliver Scotland’s statutory climate change adaptation programme;
- in a way that it considers is most sustainable.

Public Bodies Climate Change Duties Guidance

The Scottish Government published Statutory Guidance on Public Bodies Climate Change Duties on 6th March 2026.

Public Bodies Climate Change Duties Reporting

The Climate Change (Duties of Public Bodies: Reporting Requirements) (Scotland) Order 2015 (made under Section 46 of the 2009 Act) requires Schedule 1 Listed Bodies to report annually on climate change duties compliance. The form and content of the annual compliance report is specified in Schedule 2 of the 2015 Order. The 2020 Amendment introduced new questions with effect from April 2021 such that all reports must now also include:

where applicable, the body’s target date for achieving zero direct emissions of greenhouse gases, or such other targets that demonstrate how the body is contributing to Scotland achieving its emissions reduction targets;
where applicable, targets for reducing indirect emissions of greenhouse gases;
how the body will align its spending plans and use of resources to contribute to reducing emissions and delivering its emissions reduction targets;
how the body will publish, or otherwise make available, its progress to achieving its emissions reduction targets; and
where applicable, what contribution the body has made to helping deliver Scotland’s Climate Change Adaptation Programme.
Amendments to the 2015 Order include changes to Listed Bodies and to report content, see The Climate Change (Duties of Public Bodies: Reporting Requirements) (Scotland) Amendment Order 2020.

Enhanced Reporting & Analysis

The 2020 reporting amendments go beyond public bodies’ corporate emissions, widening the reporting scope to encompass procurement and place-based emissions. Scope 3 emissions are currently widely unreported. The calculation of Scope 3 emissions can be a complex and time-consuming process and the resulting figures will have a significant level of uncertainty. However in this area, perfection can be the enemy of progress. The SSN encourages public bodies to start by reporting what is known about their largest procurements and to use their effort proportionality to the scale of emissions. See more here regarding calculating procurement emission and tools.

See here for the session on New Reporting Requirements & Enhanced Analysis at the SSN 2022 conference which discussed:

The new reporting requirements
The outcomes of enhanced analysis of PBCCD 2020/21 report
How to improve existing and future reporting systems
How to close the gap between reporting and climate action

Further Information and Guidance

All reports submitted since 2016 and SSN Annual Summary Analysis reports are available here.
The SSN Guidance on Public Bodies Climate Change Duties Annual Reporting, 2021/22 Reporting Period (Jul 2022).
Public sector leadership on the global climate emergency: Guidance developed by the Scottish Government and SSN (Oct 2021).