Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, whether he has made an assessment of the potential merits of requiring (a) financial institutions and (b) other FTSE 100 companies to include information on their employees' commuting emissions within planned publications on carbon footprints.

The Streamlined Energy and Carbon Reporting (SECR) policy requires quoted UK companies and large unquoted UK companies and limited liability partnerships (LLPs) to disclose specified energy and emissions (generally Scope 1 and 2 greenhouse gas emissions, with some limited Scope 3 requirements such as business travel for unquoted businesses) in their annual reports. The costs, benefits and practicalities of wider Scope 3 emissions reporting requirements - including employee commuting emissions – is being assessed to help inform the Government’s decision on whether to endorse the International Sustainability Standards Board (ISSB) standards in the UK. The Government will provide more information in due course.