BETTER accounting of the climate consequences of Scottish Government spending is urgently needed, according to Sciaf.

Under the current Scottish Climate Change Act, long-term carbon emissions from spending are not considered by the Government when the budget is planned. For example, the carbon report on a new road development will only reflect emissions from the construction of the road – not the carbon consequences of increased traffic.

“The new Climate Bill should require the Scottish Government to align its spending plans with the climate change plans, clearly showing how the former is used to deliver the latter,” said the Sciaf report.

“In order to deliver this, the new Climate Bill should create an independent low-carbon infrastructure commission. The commission would be responsible for analysing the Scottish Government’s capital budgets to ensure that they are aligned with meeting climate targets.”

The report added that more accurate reporting of the nation’s carbon footprint is also required.

This could be done by moving from the current accounting system – which charts Scotland’s territorial emissions alongside the country’s share of the EU emissions trading scheme (ETS) for those industries that the scheme covers – to one based on gross territorial emissions.

On transport, the report points out that it now accounts for the largest source of GHG emissions in Scotland, contributing over a quarter of emissions in 2015.

Emissions levels have remained virtually unchanged since the 1990s, and the Government’s recent projections envisage even further increases in transport demand.

Sciaf says Scotland should set a target of phasing out sales of new fossil fuel cars by 2030.

Agriculture is also a considerable contributor to GHG emissions in Scotland, accounting for 22.5 per cent of total GHG emissions. To cut down on nitrous oxide (N2O) emissions farmers should be encouraged to switch to alternative fertilisers, such as composts made from recycled food wastes.

“Delivering on a commitment to net zero emissions by 2050 will be challenging; it will require a substantial transformation of our economy – a transformation which will take resources and decisive-policy action,” said the report. “However, this transformation will ultimately be in Scotland’s best interest.