Government has long-term statutory net zero and environmental targets. Achieving them requires major, long-term transitions across the whole economy and society, delivered by multiple government departments and the private sector over successive parliaments.

In 2020, we published two reports examining the government’s approach to achieving its net zero and wider environmental goals. The reports looked at government’s arrangements for achieving these goals and highlighted the main risks government should manage. Since then, we have published over 20 value-for-money reports examining different aspects of government’s work to achieve net zero and other environmental targets. These reports have focused on a range of topics, including:


In this report, we will apply our experience of auditing cross-government challenges and insights from our published works on net zero and environmental topics to identify recurring issues that government should consider.

We will consider the critical success factors that government needs to focus on to secure value for money as it delivers programmes of work to achieve its net zero and environmental targets.

NAO Team

Director: Katy Losse
Audit Manager: Helen Roberts