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Public Bodies Climate Change Duties Compliance Reporting 2025 – Carbon Emissions

Perth and Kinross Council · 10 November 2025
Back to Climate Change and Sustainability Committee — 10 November 2025 and its agenda

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PERTH AND KINROSS COUNCIL 
Our vision is a Perth and Kinross where everyone can live life well,
free from poverty and inequality 
___________________________________________________________________  
Committee or Board: Climate Change and Sustainability Committee 
Date of Meeting: 10 November 2025 
Report Title: Public Bodies Climate Change Duties Compliance
Reporting 2025 – Carbon Emissions 
Report Number: 25/298 
Report Author: Eirini Kourtesi 
Organisational Lead: Fraser Crofts, Strategic Lead – Environment and
Infrastructure
___________________________________________________________________ 
1. Purpose 
1.1 The purpose of this Report is to provide members scrutiny of the Council’s
statutory annual Public Sector Climate Change Reporting Duty submission. It
includes an update on the Council’s carbon footprint and emissions trends for
the reporting year 2024/25 financial year, and wider actions the Council is
taking to address the Climate Emergency. Based on this evidence, the report
to the Scottish Government has been developed for consideration together
with the Council’s related priorities for next year. 
1.2 Sections 
1. Purpose
2. Recommendations
3. Background/Context
4. Main Issues
5. Proposals
6. Conclusion
7. Impact Value Assessment
8. Appendix A: Public Bodies Climate Change Duties Compliance Report 
2. Recommendations 
It is recommended that the Committee: 
2.1 Note the contents of the report, along with the updated report to the Scottish
Government (Appendix A).

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2.2 Approves the top 5 priorities for both Climate Governance and Climate
Adaptation as presented in Section 5. 
3. Background/Context 
3.1  Perth and Kinross Council, as a listed public body in Schedule 1 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, is
required to report annually via the Sustainable Scotland Network Report to the
Scottish Government. This is required for Perth and Kinross Council to comply
with its climate change duties as established under Section 44 of the Climate
Change (Scotland) Act 2009 and as stated in Schedule 2 of the 2015 Order. 
3.2 In addition to the above, the 2020 Amendment Order set out additional
reporting requirements from 2021/22 in response to the global climate
emergency and Scotland’s net zero targets, as well as the interim targets as
set out in the legislation. The compliance reports must now address additional
sections that include, but are not limited to, the Council’s target date for
achieving zero direct emissions, how the Council will align its spending plans
and use of resources to deliver its emissions reduction targets, and how the
Council will publish its progress to achieving its emissions reductions targets. 
3.3 The Council first reported in the pilot year 2014/15. The main sections of the
report cover the Council’s Climate Governance, Emissions, Adaptation and
Procurement. The baseline year however has been set as 2015/16 as per the
reporting guidance, as in 2014/15 only Scope 1 and 2 emissions were
calculated. 
3.4 The Scottish Government ran a public consultation in Spring 2025 on updated
draft statutory guidance for public bodies concerning their climate change and
sustainable development duties. The updated guidance addressed climate
change and equalities, taking climate change into account in decision-making,
reporting of scope 3 emissions and views on compliance, and implementation
of the three duties: Reducing Emissions (Climate Change Mitigation),
Adaptation, and Acting in the most sustainable way. The updated guidance
will therefore impact public bodies climate change reporting by, mainly, the
inclusion of additional Scope 3 reporting categories and the introduction of a
new reporting template. These changes are expected to come into force with
the introduction of a new Amendment Order within the next two reporting
years (2025/26 and 2026/27 financial years). 
4. Main Issues 
Emissions 
4.1 A summary of the Council’s annual emissions data is presented Table 1. For
greater clarity, changes to the reporting envelope have been illustrated below
to reflect additional emissions sources that have been added to the Council’s
carbon footprint reporting over the years.

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This includes the addition of employee transport, homeworking, employee
commuting emissions and a change in electric vehicle (EV) electricity
consumption reporting due to the Council introducing tariffs. Hire vehicles
(vans) mileage has been included in this year’s report due to data for this
category now being available. 
Table 1: Perth & Kinross Council’s Carbon Footprint (tCO2e) 
Reporting Year  Scope
1  
Scope
2 
Scope
3  
Total Footprint   Changes to the
reporting
envelope 
2015/16
(baseline) 
9,033  14,676  14,995  38,705   
2016/17  8,339  12,661  18,859  39,859   
2017/18  8,593  9,967  19,153  37,713   
2018/19  10,180  5,314  20,488  35,982  Scope 1: Addition of
employee
transport  
2019/20  10,722  6,823  19,560  37,105   
2020/21  10,163  5,106  19,337  34,605  Scope 3: Addition of
homeworking
emissions 
2021/22  10,670  5,217  20,122  36,008   
2022/23  9,719  4,730  26,021  40,471  Scope 3: Addition of
employee
commuting  
2023/24  9,441  4,518  13,987  27,946  Scope 2 to Scope 3
– Transfer of
EV charging
electricity
from Scope 2
to Scope 3
following the
introduction of
charging for
electricity
consumption  
2024/25 9,055 4,429 9973 23,457 Scope 1: Addition of
hire vehicles 
(vans)
mileage 
4.2  The scopes mentioned in the table above refer to: 
i. Scope 1 emissions are direct emissions from sources owned or controlled
by the Council - e.g. emissions from fleet or oil-fired boilers. 
ii. Scope 2 emissions are from the generation of purchased electricity.

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iii. Scope 3 emissions are all other indirect emissions which relate to the
Council’s activities, including waste, homeworking, staff travel to/from
work or emissions associated with electricity which is lost in the
Transmission and Distribution system used for delivering purchased
electricity 
Figure 1: Perth & Kinross Council’s Carbon Footprint (tCO2e)   
Figure 2 Perth & Kinross Council’s Carbon Footprint divided by Sector 
4.3 In 2024/25, the Council’s carbon footprint decreased by approximately 16%
compared to 2023/24. This reduction is largely due to changes in waste
processing, with smaller reductions in emissions from energy produced on
site, fleet vehicles and employee personal vehicle use for work. Estimated
missions associated with employee commuting have increased.

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Transport 
Table 2: Perth & Kinross Council’s Transport Carbon Footprint (tCO2e) 
Reporting
Year 
Scope 1
Transport (Fleet)
Scope 3
Employee
Commuting 
Scope 3
Personal
vehicle use
(Work)
Total
Transport
Footprint  
2015/16
(baseline) 
n/a  n/a  n/a n/a 
2016/17  n/a  n/a  n/a n/a 
2017/18  n/a  n/a  n/a n/a 
2018/19  2,607  n/a  n/a 2,607 
2019/20  2,684  n/a  n/a 2,684 
2020/21  2,333  n/a  n/a 2,333 
2021/22  2,589  n/a  332 2,921
2022/23  2,691  5,369  342 8,402
2023/24  2,571  4,616  371 7,558 
2024/25 2,423 5,333 330 8,086 
4.4 Emissions arising from the Council’s own fleet and operations (Scope 1) have
decreased by 5.7% due to a number of changes in fleet vehicles. The largest
emissions savings were recorded from the pilot of hydrotreated vegetable oil
(HVO) being used as an alternative fuel in six Heavy Good Vehicles (HGVs)
since May 2024. This has reduced emissions arising from HGV rigids (single-
unit lorries) by approximately 21% and resulted to approximately 278 tonnes
of carbon dioxide (tCO2e) savings. From October 2025, 26 vehicles are now
running on HVO, which will lead to significant emissions savings by the end of
2026/27. There was also 17% reduction in miles travelled by articulated
(consisting of a separate cab unit and trailer) HGVs due to operating on a
route at a closer distance, travelling to the Energy from Waste site in Dundee
rather than the landfill site in Falkirk. 
4.5 Within the fleet emissions, there was a small increase in PKC’s light
emissions (fleet cars) due to the change in usage from personal to pool
vehicles over this year. This has a net positive emissions impact due to the
pool fleet being greener than average. This year the composition of the
Council’s light fleet changed from diesel to more petrol and electric cars for its
pool vehicle fleet than in the previous reporting year.  The Council has
purchased more battery electric vehicles and increased utilisation, noting a
34% mileage increase for this reporting year.  A 52% decrease in Class 2
(1.305 - 1.74 tonnes) mileage has been reported due to the Council owning
less of these vehicles, while emissions from Class 3 Vans (1.74 - 3.5 tonnes)
have increased by 31% due to the purchase of 30 additional vehicles. The
addition of mileage from hire vehicles in this year’s reporting has also
contributed to this increase in overall Class 3 vans emissions. Hire vehicles
mileage was previously not recorded due to data availability.

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However, they are part of the Council’s Scope 1 emissions and are now
included in the carbon footprint report with data being available. 
4.6 Part of the Council’s Transport Scope 3 emissions are emissions arising from
business travel using personal vehicles. These are measured by recording the
mileage claimed to Human Resources annually. A significant decrease of
11% has been recorded for the first time since reporting began on this
category. Emphasis on the travel hierarchy was given throughout the
reporting year with improved communications regarding availability of
corporate pool cars as a preferred option over personal vehicle use. There
has also been a significant increase in the number of Health and Social Care
Partnership specific vehicles that led to the biggest reduction in mileage
claims for that Service. Lastly, communications to managers for Service
specific vehicles to highlight utilisation and mileage claims also played a
crucial role in this decrease and will continue in moving forward. 
4.7 Emissions associated with employee commuting have increased by
approximately 15% compared to 2023/24. This calculated from a staff travel
survey undertaken between June 2025 – August 2025 – with 1,031
respondents (approximately 19.9% of overall staff). The responses were then
analysed and scaled up to reflect the full workforce, leading to the estimate
that Perth and Kinross Council staff emit 5,333 tCO2e annually on their
commutes to and from work. The modal split of respondents was: 
• 76.5% by car 
• 12.2% by walking and cycling 
• 8.3% by bus,  
• 2.6% by train 
• 0.4% by motorbike. 
4.8 This figure is 15% higher than the previous year’s estimated emissions.  This
increase can partially be explained by the introduction of a minimum of two
days attendance at a PKC location for employees whose role allows for hybrid
working. The average number of days in the office across all staff responding
increased from 3.3 to 3.5 days per week (6% increase).   Analysing the data, it
appears different staff have responded year-on-year, which makes data
trends not possible to compare. 
4.9 The data captured by the staff travel survey allows the calculation of a best
estimated figure of employee commuting and homeworking that facilitate a
better understanding of the Council’s carbon footprint. However, the survey
results come with caveats due to limitations in the methodology that do not
allow an accurate year-on-year comparison. As the results only represent a
small sample of PKC employees (19.9%) and there is not a mechanism to
compare changes to individual employee behaviours, when extrapolating up
to the full workforce’s footprint, response bias can be introduced linked to
working patterns, site locations, vehicle types, travel behaviours or other
variables that influence respondents’ emissions. There is still no uniform
approach in estimating employee commuting emissions across Scotland, but
it is something that is being considered by the Sustainable Scotland Network.

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Despite these limitations, the results provide useful data for employees’ travel
behaviours and how these are influenced.
Lastly, it is worth noting that with the Council Services ongoing restructure, it
is not possible to compare year-on-year trends per Service. 
Energy 
Table 3: Perth & Kinross Council’s Energy Carbon Footprint (tCO2e) 
Reporting Year Scope 1
Energy
Scope 2
(Purchased
Energy)
Scope 3
Energy (T&D
and water)
Scope 3
Energy Sold
at public EV
Chargers
Scope 3
Homeworking
emissions
Total Energy
Footprint 
2015/16 (baseline)  9,033  14,676  1384  n/a  n/a  25,093 
2016/17  8,339  12,661  1333  n/a  n/a  22,333 
2017/18  8,593  9,967  1101  n/a  n/a  19,661 
2018/19  7,573  5,314  638  n/a  n/a  13,525 
2019/20  8,038  6,823  773  n/a  n/a  15,634 
2020/21  7,830  5,106  489  n/a  n/a  13,425 
2021/22  8,081  5,217  506  n/a  178  13,982 
2022/23  7,028  4,730  472  n/a  786  13,016 
2023/24  6,871  4,517  391 240 692  12,759 
2024/25 6,633 4,429 432 255 622 12,371 
4.10 With regards to overall emissions arising from energy (Scopes 1, 2, and 3)
across the Council’s estate portfolio, they have decreased when compared to
2023/24. This has been achieved in the context of an increased Gross
Internal Floor Area (GIFA) linked with the addition of Perth Museum and Bell’s
Sports Centre. More specifically, natural gas and gas oil consumption (Scope
1) has reduced by 2% and 20% respectively. This reduction is due to
continued investment into energy projects with a large proportion of buildings
being centrally controlled. Oil sites are being de-commissioned and replaced
with a clean heat solution. In relation to consumption of wood chips (Scope 1),
it decreased by 17% due to biomass boilers in campus sites such as
Stathearn and Breadalbane being offline. This resulted in gas being used as
the primary fuel. Meanwhile, burning oil (kerosene) (Scope 1) consumption
increased by 13%. The majority of Council sites have changed from gas oil to
kerosene due to this fuel being friendlier on the environment, as well as a
cost-efficient option.   
4.11 Significant increases have been recorded for both water supply (23%) and
water treatment (22%). The increase is attributed to the inclusion of additional
high water usage sites such as Perth Museum and Bell’s Sports Centre being
included in the Council portfolio this reporting period. 
4.12 For Scope 2 (Purchased Energy) there has been a reduction in usage of 2%
or 439,148 kWh (kilowatt hour) within Council operations when compared to
the 2023/24 figures.

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This reduction in electricity is due to improvements on sites with electric
heating, investment into energy projects and continued data analysis made by
the Property Team. These Scope 1 and 2 emissions reductions are especially
positive given the significant increase in GIFA.   Projects like Auchtergaven
Primary School saved 49% in consumption after their air source heat pump
upgrade and roof insulation.   
4.13 The staff travel survey was also used to estimate that Council employees emit
approximately 622tCO2e annually from working from home (this figure takes
into consideration the office equipment and heating emissions as per the UK
Government Greenhouse Gas Conversion Factors for Company Reporting). 
The introduction of the 2 days in the office requirement for hybrid staff has led
to a reduction of 10% in homeworking hours. 
4.14 As of April 2023, the Council introduced charges for public electric vehicle
(EV) electricity usage. Since then, emissions arising from public EV charging
therefore fall within the Council’s carbon footprint as part of its Scope 3
emissions. EV electricity consumption increased by 11% compared to
2023/24. This is caused by increased demand of electric vehicles, improved
charging infrastructure and increased EV uptake. Contactless payments were
introduced at charging points (with 2024/25 being the first full year with this
occurring), making it easier and more accessible for the public to charge. 
Waste 
4.15  Waste management has improved significantly with noticeable reductions in
most emissions categories reported on. A new residual waste contract with
the emphasis of diverting waste away from landfill was initiated in August
2023. This has resulted in 7,984 tonnes of less waste ended up in landfill
when compared to 2023/24 which represents a year-on-year reduction of
61%. This led to emission savings of 3,954 tCO2 e. The Twin Stream recycling
initiated in January 2024 with the introduction of the new grey-lidded bin has
significantly contributed to improved recycling rates for 2024/25 with a 61%
increase in plastics collected. Increased plastic recycling was one the aims of
the introduction of the Council’s Twin Stream recycling programme. 
Recycling plastic rather than having it in general waste saves the Council 491
kgCO2 e/tonne.  We have also seen increases in both wood (25%) and scrap
metal (9%) due to separating these materials when collected in bulk, to
ensure they are diverted to recycling. 
4.16  We have seen an increase in recyclable materials and an increase in
incineration. One might expect to see a corresponding increase in emissions
associated with these activities. However, because of changes to the
emissions factors for 2025, this is not the case, and we have recorded a
reduction in year-on-year emissions. Emission conversion factors quantify
greenhouse gas emissions released by a specific activity. These are updated
by the Department for Energy Security and Net Zero annually, according to
the latest technological improvements for each emissions category.

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Adaptation  
4.17 This section includes questions about assessing and managing climate risk.
More specifically, information on the Council’s Climate Change Risk and
Opportunity Assessment has been provided. 
The Assessment looks at both risks for Perth and Kinross as an area and
operational risks to the Council. The Council has also undertaken or made
plans to undertake detailed analysis of key risks including Bridge Scour,
landslip and Ash Dieback. Further information on managing climate-related
risks has also been provided as per the reporting requirements. 
Governance 
4.18 Under the governance section we are required to explain the Council’s climate
change governance procedures and outline our related plans and policies. 
The only data indicator we provide is our Climate Change Assessment Toolkit
Score.  This year our score increased to 74%. Three of the five sub-topics
showed progress. 
• Adaptation is showing the biggest improvement from 79% to 96% and it
covers questions related to climate risks and opportunities as a result of
climate hazards - this increase is attributed to the Council mainstreaming
and utilising the results of the Climate Risk and Opportunity Assessment
for Perth and Kinross, as well as, establishing a regional adaptation
partnership named Climate Ready Tayside with Angus Council and
Dundee City Council. 
• Emissions also showed an increase by 5 percentage points and this is
due to the detailed procedure of annually updating the Council's Climate
Change Strategy and Action Plan which covers our carbon footprint and
Scope 1, 2 and 3 emissions reporting. 
• Behaviour topic also showed a 5 percentage points increase, mainly due
to progress with mainstreaming climate change across the Council -
climate change is now included in all job descriptions for staff. Last,
Procurement remains the lowest scoring sub-topic with no changes in
the scoring at 38%. 
4.19 There was a decrease of 18 percentage points on the Governance sub-topic.
This is due to the Council’s score around auditing of reporting being increased
the previous year due to a one-off internal audit taking place, but being
removed this year as the Council does not have an annual independent audit
process for climate change reporting. Other elements in Governance had
minor improvements, but this did not offset this reduction. 
4.20 The Council’s Policy and Governance Officers Group considered which
actions were achievable for raising our CCAT score this year and identified
the following potential improvement areas: 
• Action 1b – Include the Council’s Chief Executive Officer and deputy
Chief Executive Officer in the annual climate change review process;

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• Action 2b – ii) – Corporate travel targets to be set as part of the
corporate travel plan;
• Action 4b – Should be possible to raise awareness of all staff.  Actions
for this year include to explore mandatory training courses and whether
climate change could be included on rotation and potential climate
change workplace behaviour campaign;
• Action 4e – Unlikely to reach full improvement but identified two key
areas for focus of inclusion to be IT and HSCP. 
Procurement 
4.21 The Procurement section requires that the Council outlines the ways in which
procurement policies have contributed to compliance with climate change
duties. The Council’s Sustainable Procurement Policy and outcomes have 
been outlined. Furthermore, information the Council’s Sustainable
Procurement Strategy which was approved in June 2024 has also been
included in this section. The Strategy includes an Aim of Protecting our
Environment, designed to support a fair transition to net zero and minimise 
our environmental impact. There are a number of objectives under this aim
including influencing the reduction of carbon omissions and waste
minimisation. Links to both the Policy and recent Strategy documents have
been provided. 
5. Proposals 
5.1 For both the Climate Governance and Adaptation reporting areas, the Council
is required to identify it’s top 5 priorities for the 2025/26 reporting year.  The
selected list of priorities has been taken from Top and High Priority actions
within the Council’s Climate Change Action Plan. 
5.2 Adaptation Top 5: 
• Develop and implement scour protection programme and landslip risk
screening for key Council assets
• Continued delivery of Flood Risk Management Cycle 1 Projects and
commence Cycle 2 projects (subject to availability of funding from the
Scottish Government)
• Identify and develop Nature Networks for Perth & Kinross 
• Implement Ash Dieback Screening and Removal Programme
• Support community resilience groups to build proactive resilience 
5.3 Governance Top 5 
• Continue to mainstream climate change into committee procedures and
council operations, including through the rollout of embedding the Impact
and Value Assessment Tool in committee reporting;
• Continue rollout of carbon literacy training to all council employees with a
targeted focus on elected officials and key decision makers;

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• Develop an approach to Whole Life Costing and embedding this into
Council decisions
• Continue to build capacity of procurement and contract management staff
around ensuring climate change is appropriately considered in
procurement and delivery processes, including in category strategies for
high emission categories 
• Support the Perth & Kinross Climate Commission to relaunch and
rebrand under its new name ‘SHIFT’. 
6. Conclusions 
6.1 Perth and Kinross Council’s carbon footprint in 2024/25 has decreased year
on year. Improvements have been made in all areas reported (Transport,
Energy use and Waste) as noted above. Efforts made by the teams working in
these areas are noticeable as consumption figures and associated emissions
have decreased significantly. 
6.2 Despite the progress noted, improvements can be made in the categories
where little or no progress has been illustrated. In achieving Perth and Kinross
Council’s climate objectives, activity needs to be accelerated to ensure all
emissions categories are on a reduction trajectory that is sufficient to achieve
the targets related to the Council operations and functions as set out in the
Climate Change Strategy and Action Plan. 
6.3 Improvements were noted in Governance, Adaptation and Procurement
strands as well, as demonstrated by the increase in CCAT score.  The Top 5
actions for 25/26 are expected to drive continued year-on-year improvements. 
6.4 Working towards achieving the targets, via the activities outlined in the Action
Plan should remain a key priority for Perth and Kinross Council in order to
accelerate the decrease in emissions. 
7. Impact Value Assessment 
7.1 This report has been classified as being an operational report and as such
does not require a full Impact and Value Assessment.   
8. Appendices 
8.1 P&K PBCCD Master Template 2025 Sept V1.xlsx