| Priority recommendation | R2022-329 | Waste | Energy from waste / Incineration | Set out further detail on actions and implementation timelines to ensure all recommendations from the incineration review can be delivered. This should include explaining how the projected residual waste capacity gap in 2025 will be managed while ensuring commitments to end the landfilling of biodegradable waste are met. | H1 2023 Overdue | Mostly devolved |
| Priority recommendation | R2022-332 | Surface transport | Car demand | Publish a detailed strategy, building on the Route Map consultation of 2022, setting out how the Scottish Government will achieve a 20% reduction in car-kilometres by 2030 and deliver 20-minute neighbourhoods. This should include investment in more sustainable modes of travel, improvements in the affordability and reliability of public transport and measures to reduce dependency on driving. | 2023 Overdue | Mostly devolved |
| Priority recommendation | R2022-338 | Surface transport | Electric vehicle charging infrastructure | Develop an implementation plan to deliver the Scottish Government's vision for the public EV charging network. This should ensure the EV transition works for all road users in Scotland and accelerates in line with EV uptake, delivering 6,000 charge points by 2026 and approximately 24,000 charge points by 2030. | 2023 Overdue | Mostly devolved |
| Priority recommendation | R2022-342 | Shipping | Cross-cutting | Use the upcoming Islands Connectivity Plan to set out a plan for meeting the commitment for 30% of Scottish Government-managed ferries to be low-emission by 2032 and for achieving full decarbonisation of Scotland's maritime sector. This should include consideration of zero-carbon fuels, vessel technologies, and the necessary supporting infrastructure. | 2023 Overdue | Mostly devolved |
| Priority recommendation | R2022-348 | Aviation | Aviation demand | The Scottish Government should Implement the Air Departure Tax (ADT) as soon as possible. Consider other policy levers, such as information provision, to encourage a reduction in the number of flights taken. | 2023 Overdue | Mostly devolved |
| Priority recommendation | R2022-356 | Agriculture and land use | Forestry | Ensure that funding and incentives are set at the correct level to meet the Scottish Government afforestation target of 18,000 hectares per year, supporting farmers and land managers to engage at scale. How the expected delay to the 2025 target will be mitigated should be communicated. | Ongoing | Mostly devolved |
| Priority recommendation | R2022-358 | Agriculture and land use | Peatlands | Implement a comprehensive delivery mechanism to address degraded peatland and extend current restoration ambition set out by the Scottish Government beyond the existing timeframe of 2030. Peat restoration targets include the need to remove all low-productive trees (i.e. less than YC10) from peatland and restore all peat extraction sites by 2035. | 2025 | Mostly devolved |
| Priority recommendation | R2022-376 | Industry | Resource efficiency | Develop policies to drive more resource-efficient construction and use of existing low-carbon materials. This should include setting out a plan for phasing in mandatory whole-life reporting followed by minimum whole-life standards for all buildings, roads and infrastructure by 2025, with differentiated targets by function, scale, and public/private construction. | 2023 Overdue | Equal responsibility |
| Priority recommendation | R2022-384 | Buildings | Non-residential buildings | Consult on and finalise plans for delivering energy efficiency improvements and low-carbon heating in non-residential buildings. These should include clear target dates for meeting standards and consider the role of targets that look beyond EPCs to more reliable measures of performance and emissions reductions, and clarify whether Scotland will be part of the UK performance-based rating scheme for non-residential buildings. | H1 2023 Overdue | Mostly devolved |
| Priority recommendation | R2022-402 | Cross-cutting | Delivery | Increase transparency around Government's expected pathways to Net Zero. This should involve publishing more details on the assumptions that underpin these pathways and how the abatement set out in the upcoming Scottish Climate Change Plan will be achieved by planned policies, setting out the quantified abatement expected to be achieved by each policy. | 2024 | Mostly devolved |
| Priority recommendation | R2022-406 | Agriculture and land use | CAP reform | Provide detail on how post-CAP agricultural subsidies and schemes in Scotland will target funding, supporting farmers and land managers to deliver for climate mitigation alongside wider environmental goals such as climate change adaptation and biodiversity. | H1 2023 Overdue | Mostly devolved |
| Priority recommendation | R2024-001 | Buildings | Non-residential buildings | Provide clarity and a timeline, and avoid delays on the Heat in Buildings Bill in order to move towards delivery. | 2025 | Mostly devolved |
| Priority recommendation | R2024-002 | Cross-cutting | Governance | The Climate Change Plan should set out clear roles and responsibilities for delivering aspects of emissions reduction and climate change adaptation, as well as details of how these will be coordinated and accountability mechanisms. This should cover coordination of actions across Scottish Government, collaboration with the UK Government, and partnership with local authorities. | 2024 | Mostly devolved |
| Priority recommendation | R2024-003 | Cross-cutting | Public engagement | Clearly communicate to the public the most impactful ways to reduce emissions, including the impact of dietary behaviours and reducing air travel. Support people to make green choices, including through regulation and incentives, where powers are devolved. | 2024 and ongoing | Mostly devolved |
| Priority recommendation | R2024-004 | Aviation | Aviation cross-cutting areas | Publish a detailed strategy for decarbonising aviation in Scotland as soon as possible in 2024. Amongst other things, this strategy should set out a roadmap of how the decarbonisation of scheduled flights within Scotland will be achieved by 2040, including which technologies will be prioritised to achieve this and when the capability of these technologies will need to be demonstrated. | 2024 | Mostly devolved |