Improving Emissions Assessment of Scottish Government Spending Decisions and the Scottish Budget

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This report presents findings of a research project conducted by the Fraser of Allander Institute, part of the University of Strathclyde. The project was commissioned by ClimateXChange, on behalf of the Scottish Government. The research and its findings are intended to inform the ongoing ‘Joint Budget Review (JBR) on matters relating to climate change’ between the Scottish Government and Scottish Parliament.

The research aims to explore options which, if implemented, could:

- Objective 1: Improve the extent to which decision making within Scottish Government is supported by an understanding of the consequences of spending choices on emissions.

- Objective 2: Increase the transparency and value of the carbon assessment of the Budget to support scrutiny and informed discussion.

Fundamental to the recommendations is a focus on the processes, governance, and policymaking environment that will not just support short-term improvements, but also provide the necessary foundations to support government progress to the 2045 climate change targets and beyond.
Original languageEnglish
Place of PublicationEdinburgh
Commissioning bodyClimateXChange
Number of pages75
Publication statusPublished - 23 Jun 2022


  • climate change
  • Scottish Government
  • net zero test
  • governance
  • processes


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