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Making Carbon Count in Scotland the Challenge, the Traction and the Plan Dr Daniel Hinze Environmental Analysis Unit Rural and Environment Science and Analytical Services

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to achieve the remaining 14.4% requires all sectors to dig deep The Plan 27.6% achieved by 2009 The Traction 42% by 2020 80% by 2050 The Policy Challenge

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to embed carbon in everyday decision making The Plan varies by sector, company & individual The Traction to provide decision-relevant information The Accounting Challenge

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Objective: GHG Management Cost (Energy and Resources) Drivers - Corporate Regulation Reputation (shareholders, investors, brand) Innovation Corporate GHG Management Cycle GHG Assessment (Measurement) GHG Reporting GHG Management

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Corporate Objective Resource Costs Drivers - Corporate Regulation Reputation Innovation Corporate Resource Management Cycle Resource Use Assessment (Measurement) GHG Reporting Resource Management Momentum Sunk costs Economic policy Return on Investment Public Relations & Corporate Responsibility Corporate Carbon Management Cycle

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Household Objective Cost (Energy and household goods) Drivers - Household Regulation & Subsidies Household Budget “Cycle” Energy efficiency/ GHG impact information Budget planning Low-carbon consumption decision Concern Habit Awareness

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Government Objective ‘Resource cost resilience’ Drivers – Public sector Climate Change targets NGO pressure Moral obligation SG - GHG Management Cycles GHG Assessment (RPP & other) GHG Reporting (Net Emissions Account) GHG Management/ Delivery Plans International context Business pressure Target Achievement Cost effectiveness

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Accounting for a Purpose <ul><li>Purpose </li></ul><ul><li>Better understanding </li></ul><ul><li>Assigning responsibility </li></ul><ul><li>Better decision making </li></ul><ul><li>Challenges </li></ul><ul><li>Lack of interest </li></ul><ul><li>Self deception (conflicting priorities) </li></ul><ul><li>‘ Creative’ accounting </li></ul>

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Accounting for a Purpose <ul><li>Challenges </li></ul><ul><li>Lack of interest </li></ul><ul><li>Self deception </li></ul><ul><li>‘ Creative’ accounting </li></ul><ul><li>Solutions </li></ul><ul><li>Targets (& benchmarking) </li></ul><ul><li>Independent scrutiny </li></ul><ul><li>Clear rules </li></ul>

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Targets Contribute to delivering carbon emissions targets in a “suitable” way Public Bodies Duties Renewables (electricity & energy) Energy Demand Other SG targets 42% by 2020 80% by 2050 Legally binding targets

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Scrutiny Scrutiny of Government proposals and actions NGOs Scrutiny of target proposals, Report on Proposals and Policies (RPP I & II) & budget Scottish Parliament Review of annual targets & policy pace for achieving targets Committee on Climate Change

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Rules Organisational accounting Product carbon footprint GHG Protocol - ISO - PAS Carbon valuation Carbon factors + rebound (limited to energy & transport) ‘ Green Book’ policy appraisal DECC and other assessment guidance International accounting standard for the Kyoto gases & national GHG inventories IPCC regulations

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Traction & Plan <ul><li>Clear plan (RPP) in Scottish Government </li></ul><ul><li>What more is needed? </li></ul><ul><li>Accounting applications that are fit for purpose – public and private sectors </li></ul><ul><li>Verification of carbon accounts </li></ul><ul><li>Targets & benchmarking of performance </li></ul><ul><li>What else do we need to consider? </li></ul><ul><li>Role of consumption-based reporting </li></ul><ul><li>Mandatory corporate GHG reporting under UK CC Act </li></ul>

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Success or Failure? <ul><li>Fair trade labels – success of company accountability or failure of policy? </li></ul><ul><li>Carbon accounting – necessary now but have we failed if we still rely on it in 20 years? </li></ul>