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<p>As outlined in the Net Zero Review final report, HM Treasury is building its governance,
capabilities and processes to support our transition to Net Zero. The Green Book mandates
the consideration of climate and environmental impacts in appraisal and provides detailed
guidance on how to do so. There have been a range of recent updates to the Green Book
and particularly on environmental appraisal to support best practice. This includes
both net zero and appraising wider impacts on the environment.</p><p> </p><p>In January
2023, supplementary guidance to the Green Book on the appraisal and evaluation of
energy use and greenhouse gas (GHG) emissions was revised to improve its use for policymaking
when applied to climate and environment.</p><p> </p><p>The Treasury requires all departments
to adhere to the Green Book guidance when providing a business case for a policy,
programme or project.</p>
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