What does 4.13 require?

In addition to resource consumption, central government bodies shall include reportable environmental incidents in the annual report and accounts where those incidents are considered material to annual report users.

UK HM Treasury Sustainability Reporting Guidance 2026-27...

Other controls in Chapter 4: finite resource consumption, potable water, other finite resources, environmental incidents and indirect water use (paragraphs 4.1 to 4.17) – UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM)

4.14-4.17 Indirect water use where material: analyse and narratively disclose the indirect effects of activities and policies on water use including embedded water, considering suppliers' water volumes and sources, supplier engagement, and the blue, grey and green water types
4.4-4.8 Water mandatory minimum: report total potable water consumption in cubic metres, broken down by source where possible (third-party supply, abstraction, collected water), with water KPIs conforming to the common requirements on boundaries, materiality, comparatives and location
4.9-4.12 Other finite resources: judge materiality from the role each resource plays in strategic policy objectives and operations, honour any regulatory reporting requirement regardless of volume, and report any further resource in the same format with targets, normalisation by expenditure, spend, benchmarks and indirect-use commentary

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All UK HM Treasury Sustainability Reporting Guidance 2026-27 (FReM) controls