This briefing was prepared for the Environmental Audit Committee. It reviews central government compliance with the mandatory sustainability reporting requirements for 2011-12 Annual Reports and Accounts, and sets the findings in the context of public and private sector reporting developments.

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Part one of the briefing describes what sustainability reporting is and sets out in detail the mandatory sustainability reporting requirements for central government.

Part two examines central government compliance with the Treasury’s Public Expenditure System and Financial Reporting Manual (FReM) requirements for sustainability reporting.

Part three sets out the key mandatory and voluntary sustainability reporting developments taking place across the wider public and private sectors.

December 2012

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