Environmental considerations are integrated into the Business-As-Usual discussions with departments on their business cases for major projects and programmes, as specified by the Green Book  In addition, HMT requested information from departments on the carbon impacts of their spending bids at Spending Review 2020, and did the same at Spending Review 2021. We used this information to inform allocations.  Our aim is to establish an annual reporting cycle on the carbon and environmental impacts of all material lines of Government spend (above a certain £ threshold to ensure proportionality).