This briefing was prepared for the Environmental Audit Committee. It gives a high-level landscape overview of options appraisal processes across government, with a focus on incorporating environmental and social factors.

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Part One of the briefing outlines the landscape of decision-making across the range of central government activities together with the formal appraisal processes which have developed, including the impact on the UK of EU requirements for appraisal.

Part Two sets out the guidance on appraisal, its central emphasis on cost-benefit analysis, approaches to monetisation of non-financial impacts, and other ways wider impacts may be taken into account.

July 2012