CO₂ · Net zero politics & COP · 5 November 2026
NAO reviews climate risk disclosures of 31 public bodies
The National Audit Office has published a review of climate-related risk disclosures from 31 public bodies. Most government entities remain at an early stage in their reporting processes, according to the findings.
The National Audit Office has published a report reviewing the climate-related risk disclosures of 31 public bodies. The review assesses how these organisations are preparing for and reporting on climate change risks. HM Treasury has mandated climate-related reporting for larger central government bodies starting in the 2025-26 financial year.
Figures published with the announcement show that 89% of prisons are disclosed as high risk of flooding, while 71% are disclosed as high risk of overheating. Train companies report that climate events like flooding and high winds lead to service delays and cancellations. Reporting on climate-risk governance and management improved in 2025-26 compared to 2024-25. The head of the NAO said: "Parliament needs clear information on the resilience of public services, infrastructure and finances to climate change. We expect this reporting to become more useful over time"
Most government bodies are still at an early stage in their climate risk reporting. The review notes limited climate scenario analysis as a current constraint. The findings apply to the 31 public bodies reviewed under the new mandatory reporting framework.
Written by StreetOwl from National Audit Office’s own announcement. It was drafted by StreetOwl’s own model, every figure and quotation was checked by code against the announcement, and it was read and approved by Michael Rossi before it went up. It says what was announced, not what anyone should do about it.
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