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Reporting Resources

Legislative Context

All public bodies listed in Schedule1 of the ‘Climate Change (Duties of Public Bodies; Reporting Requirements) (Scotland) Order 2015’ as amended by the Climate Change (Duties of Public Bodies: Reporting Requirements) (Scotland) Amendment Order 2020, are required to report annually on compliance with climate change duties established under S44 of the Climate Change (Scotland) Act 2009 and in accordance with Schedule 2 of the 2015 Order.

Annual Reporting Deadline

Annual reports must be submitted via by 30th November to be deemed compliant.

Reporting Template

Reports must be submitted using the standard reporting template: download here.

If you have a pre-2010 version of Microsoft Excel installed and are unable to update to a more recent version, in order to avoid functionality issues with macros, please use the pre-2010 template here.

If you have any issues using the template please attach the template to your email - saves time if the template has to be modified!

More emission factors have been included this year, in particular for "Material Use", and can be filtered by Emission Type. The full list of EFs can be downloaded here.


Missing emission factors - if you find that any of the emission factors below are missing from the template (affects only certain earlier versions) and you do not want to re-enter data using the latest template linked above, there are 2 options:

1. Select "other" row and enter consumption data, units and total emissions calculated using the corresponding EF below; or

2. Send the template to to be updated manually. We will aim to return the template within 2 days but if sent Wednesday-Friday, return may not be feasible until the following Monday.

WEEE waste recycling EF 21.280 kgCO2e/tonne (Financial/Calendar year) or EF 21.281 kgCO2e/tonne (Academic year)

Water Supply EF 0.1 kgCO2e/cubic metre (all reporting year types) - divide by 1000 to get total tonnes of emissions

Water Treatment EF 0.19 kgCO2e/cubic metre (all reporting year types) - divide by 1000 to get total tonnes of emissions

UK Emission factors for mixed waste recycling are no longer published. If different recyclates are not weighed separately please select the main type, e.g. paper, plastics etc. (the majority have the same EF!) and note "mixed waste" in the comments field.

Reporting Guidance

Download the latest SSN Guidance on completing the template.

See also Public Sector Leadership on the Global Climate Emergency (Scottish Government/SSN, October 2021).

Videos and worked examples on completing each part of the template:

Illustrative Net Zero Statement

Some public bodies have already set net zero targets or are aligned with sectoral targets, for example, NHS Scotland's and Colleges Scotland's net zero by 2040. Many other bodies are developing targets. The Scottish Government recognises, however, that smaller public bodies may lack sufficient technical expertise/capacity to set appropriate targets. An illustrative Net Zero Statement has been developed for such bodies to adopt. The statement is an illustration only and bodies should amend and adapt it to suit their own circumstances. Where possible, bodies should set target dates in advance of those indicated in the illustration. The statement can be added to in future years, for example as bodies set specific targets around Scope 3 emissions.  Please note that a Net Zero Statement is not a substitute for reporting and that the reporting template must still be completed and submitted by the 30 November annual deadline.


Please send all reporting queries to and attach the template if your query concerns a data entry issue/error or if you require extra rows to be added.

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