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aa alliance Annual report and financial statements 2022-23

“We partner with Green Alliance because of its political nous, policy expertise and collaborative spirit. It plays a crucial role in working with all parties to build support for ambitious climate solutions.”

Chair’s introduction

Amy Mount, UK programme manager, European Climate Foundation

Trustees report

1 Our vision and strategy 4 2 Progress report 2022-23 11 Highlights of the year 12
3 Our plans for 2023-24 44 4 Equity, diversity and inclusion 48 5. Finance and fundraising review 50 6. Structure, governance and risk management 53

p35

Accounts

7 Independent auditor’s report to the trustees of the Green Alliance Trust 58
8 Accounts for the year end 31 March 2023 64

p36

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39%
reduction
Business as usual Circular construction
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p39

Green Alliance Annual report and financial statements 2022-23

Chair’s introduction Sir Graham Wynne

“We made the case that a much more ambitious transition to a net zero carbon economy is an easy win for the country.”

This year was certainly one to remember. Green Alliance’s focus is political leadership and engaging with government decision makers. In 2022 our targets didn’t stop moving. Two new administrations in the autumn meant we had only just familiarised ourselves with the new incumbents and sent introductory letters to ministers when they all changed again. This upheaval made progress even harder to achieve than usual, and our successes all the more notable.

In the midst of the political turmoil and distraction of two Conservative leadership races, we did all we could to promote the case for stronger and more urgent environmental action, not least because the energy and cost of living crises needed immediate answers. We made the case that a much more ambitious transition to a net zero carbon economy is an easy win for the country, as ramping up renewables and energy efficiency would bolster energy security and cut energy bills in the long term, as well as provide good jobs.

Combating the threat to nature, which intensified under Liz Truss’s short-lived administration, required close co-ordination with our partners for a robust defence. One clear positive outcome was the demonstration of widespread public support for green policies.

Despite the fraught political backdrop, Green Alliance had many policy successes this year, on several important fronts. The Energy Security Strategy in April 2022 linked renewable energy with energy security, as we had proposed. The government acted on our recommendations to introduce a new sub-mandate to spur on the introduction of more sustainable aviation fuel. The chancellor announced cuts to VAT on more energy saving products in the spring 2022 statement, which we called for. And the critical minerals strategy, published in the summer, clearly reflected the recommendations of our Circular Economy Task Force. Labour came out in support of our call for a national resource reduction target and we secured amendments which mean the UK Infrastructure Bank now has nature-based solutions in its mandate.

“With an election on the horizon, we will be focused on ensuring that all parties make a strong environmental offer to the electorate.”

Our work steering the Greener UK coalition of leading NGOs continued to have a beneficial impact in all areas of environmental policy. I am delighted that our senior fellow, Ruth Chambers, who has so diligently and forensically led Greener UK’s work in Westminster and Whitehall, was awarded an OBE in the Queen’s birthday honours list for her work. And Greener UK was recognised as both “powerful” and “value for money” by an independent evaluation in February 2023.

With an election on the horizon, we will be focused on ensuring that all parties make a strong environmental offer to the electorate. With so much at stake this decade if we are to avert climate and nature breakdown, we are clear this must be a green election.

Green Alliance’s successes against the odds this year would of course not have been possible without the skill and dedication of our staff, to whom I offer heartfelt thanks. We expanded significantly during the year but remain a tight and focused team.

I would also like to express thanks to my fellow trustees on the board of Green Alliance for their commitment and hard work. And last, but by no means least, to extend a very warm welcome to my successor, the excellent Laura Sandys, who took over the role of chair in July 2023. I’m privileged to have been able to play a small part in Green Alliance’s development and success and have total confidence that Laura will take us even further forward.

Sir Graham Wynne Chair of trustees

(to July 2023)

One of the hallmarks of our effectiveness is our power to convene and facilitate highly productive dialogue and joint action. This year, we ran a full programme of events for the All Party Parliamentary Group on the environment, increasing engagement with parliamentarians. We were closely involved in setting up the Warm this Winter coalition of environment and social justice groups, which helped to shore up support for net zero and for measures to support people with their energy bills.

1Green Alliance Annual report and financial statements 2022-23

Green Alliance Annual report and financial statements 2022-23

Our vision

Our vision and strategy

Our vision is for a green and prosperous UK for all.

We want a country where people and nature can thrive together. Where the economy is built on strong environmental principles to ensure long term wellbeing and a healthy environment. We believe that everyone, wherever they live, should have affordable, sustainable, high quality homes, food and transport, and access to green spaces.

The UK should be a place where nature’s value is recognised and where a carbon neutral and zero waste economy enables green businesses to provide good jobs across the country. We want the country’s scientific excellence, capacity for innovation and diplomatic talent to set the global standard for environmental protection.

We believe that ambitious political leadership is at the core of achieving this.

Green Alliance Annual report and financial statements 2022-23

“Government policy and action, across all departments, is not sufficiently coherent to ensure a green economic recovery or avert the climate and nature crises”

Our strategy 2021-24

This was the second year of work under our strategy 2021-24, published in June 2021.

Following the publication of the strategy, the cost of living crisis and major changes in the government have dominated the context in which Green Alliance is working and presented additional challenges in maintaining the political commitments already made.

Our objectives under this strategy are to:

1. Turn UK political ambition on climate and nature into rapid action

The UK government must act decisively for the remainder of the current parliamentary term to build a thriving net zero economy by 2050 and establish itself as a global environmental leader. Government policy and action, across all departments, is not sufficiently coherent to ensure a green economic recovery or avert the climate and nature crises. We will work with leaders in national and regional government, opposition parties and our partners across sectors to change this. In the run-up to the general election, we will make it a priority to encourage a race to the top between the parties on climate and nature issues.

How we plan to do this:

Promote green priorities as central to the recovery strategy across all government departments and with all political parties.
Press all political parties to restore nature and champion resource efficiency with the same determination as decarbonisation, recognising that greater action on nature and resources is also vital to address environmental challenges.
Provide the knowledge and evidence needed to empower decision makers and drive substantive policy change.
Support and co-ordinate efforts by business and civil society to push for ambitious, fair environmental policy.
Work for strong and effective new environmental governance across the UK, by scrutinising post-Brexit legislation and policy.

2. Promote effective solutions for a fair transition to a green economy

The next phase of the UK’s move to a green economy will transform how we all live and work. This means changes in how we build, travel, manage land and produce food, and in the products and services we buy. For this to happen successfully and to make rapid progress, policies must be effective, equitable and have public backing. We will propose solutions that work for the environment, economy and society.

How we plan to do this:

Offer workable policy for sectors that still need to do more to decarbonise, including transport, construction, agriculture and industry, to ensure the transition is fair and delivers economic and social benefits.
Propose reforms to tax and other fiscal policy that drive environmentally positive economic development and behaviour benefiting all of society.
Support the building of positive future relationships with EU member states and other countries to maintain and enhance environmental standards.
Promote the role of local and regional government in meeting the net zero goal, managing resources better and restoring nature, in a way that also benefits local communities.
Ensure currently underrepresented voices inform policy thinking and implementation for a fair transition.

3. Push the boundaries to find new answers to

complex environmental problems

A greener future for all requires new ways of thinking and doing things. While no one yet has all the answers, we have the enthusiasm, open mindedness, expertise and flexibility to explore and test new approaches with our partners. Drawing on our existing networks and new perspectives from the many people, institutions and businesses now engaging on climate and nature, we will generate powerful ideas to tackle the complex environmental challenges of the 2020s.

The big questions we address include:

How should the UK use its role in the world to address environmental impacts globally and at home?
What economic models will reverse the destruction of nature?
What must be done to achieve greater diversity and inclusion in the environment sector?

Green Alliance Annual report and financial statements 2022-23

Our priorities under our five work themes, 2021-24

Political Leadership

[Informing and strengthening the growing network of ] environmental champions in parliament, including as secretariat of the All Party Parliamentary Group (APPG) for the Environment, leading open and robust debate across the political spectrum.
[Advocating for our policy recommendations on nature, ] resources and low carbon economic development across all government departments.
[Working with civil society and businesses to present a united ] voice in pushing for greater ambition from government.
[Leading the Greener UK coalition: strengthening the new ] Office for Environmental Protection, environmental principles and a new framework for environmental improvement targets; ensuring new green governance regimes across the UK are effective, ambitious and well resourced; and advocating high environmental standards as a fundamental principle of all UK trade deals.

Resources

[Persuading the government that a target to cut UK resource ] use by half by 2050 is essential to tackling the climate and nature crises.
[Researching and promoting effective policies with our ] Circular Economy Task Force to accelerate the development of a resilient, resource efficient UK economy.

Natural Environment

[Promoting solutions that reflect the complex interactions ] between agriculture, diet and land use and how they affect nature and the climate.
[Advocating new business models and identifying the ] economic changes necessary to reverse nature’s decline.
[Proposing measures for the effective oversight of nature-based ] solutions to climate change.

In 2022-23 we also spent significant time working on our approach to equity, diversity and inclusion (EDI), which are vital to achieving all our strategic goals, including directly addressing issues in our project work. For further information about our EDI progress see page 48.

Greening the Economy

[Conducting research and advocacy to stimulate green ] renewal following the pandemic, including through infrastructure development, innovation and skills.
[Ensuring the Treasury’s decisions align with the ] government’s net zero and nature targets, and taxes and other incentives support the shift to a green economy.

Low Carbon Future

[Identifying what is needed to get the transport sector on track ] for net zero and make the most of the benefits of greener transport for the UK.
[Developing ideas to drive new investment in UK industry and ] the built environment to speed up the low carbon transition.
[Pressing for more powers and support for local action on ] climate change.

Green Alliance Annual report and financial statements 2022-23

2Green Alliance

Our values

We are optimists

We believe that a green and prosperous UK is achievable.

We are change makers We are flexible and agile, focusing on where the power is, and on whatever we think will have the greatest impact.

Progress report 2022-23

We are collaborative We are pluralists and believe that collaboration and seeking to understand others’ viewpoints is the only way to make progress; this is reflected in how we operate both internally and externally.

We embrace complexity We will never ignore the fact that environmental issues are inherently complex and inseparable from other important issues, including social impacts, and we do our best to address this in all our work.

We are inclusive

In all aspects of our work we seek to include, involve and listen to diverse voices and communities, as a necessary component of success.

Green Alliance Annual report and financial statements 2022-23

Highlights of the year

The Environmental Funders Network’s 2021 what the green groups said survey, published in May 2022, ranked Green Alliance as one of the ten most effective environmental civil society organisations.

Our recommendation to drive faster development of lower carbon aviation with a specific power-to-liquid jet fuel submandate was taken up by the Department for Transport in March 2023. Page 29

Direct air Renewable Electrolysis Hydrogen capture of CO2 energy creates storage hydrogen

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PtL processing
(various techniques)
Aircraf fuel (blended
with kerosene in the
jet engine)
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An independent evaluation of the Greener UK coalition, which is steered by Green Alliance, found it to be “a powerful example of strong sector collaboration, having very significant influence, particularly on key environmental legislation”. Page 21

In April 2022, Greener UK was appointed to sit on the UK EU Trade and Cooperation Agreement Delivery Advisory Group. Page 20

In May 2022, Green Alliance’s executive director, Shaun Spiers, was appointed to the government’s cross departmental Green Jobs Delivery Group.

The Warm This Winter campaign, co-founded by Green Alliance and Uplift, elicited important government promises to do more for households on energy efficiency to tackle the cost of living. Page 16

Our analysis on a North Sea oil and gas windfall tax was a top media story in October 2022. A higher rate of windfall tax was subsequently adopted by the government. Page 26

Green Alliance’s head of resources, Libby Peake, and senior fellow, Ruth Chambers, both featured in the inaugural ENDS Report Power List in 2022, which named the 100 UK environmental professionals who had made the greatest impact over the previous two years.

We ensured concern around the environmental threat posed by the Retained EU Law Bill was high on the media agenda and the subject of parliamentary debates. Page 21

Pressure from Green Alliance, along with others, ensured the British Energy Security Strategy in April 2022 linked the installation of more renewable energy with greater energy security. Page 28

Green Alliance’s senior fellow Ruth Chambers was awarded an OBE in the 2022 Queen’s birthday honours list for her work with Greener UK.

In a move we called for, the chancellor announced a VAT holiday for more energy saving products in his 2022 spring statement. Page 26

We were the only green group which was engaged on the government’s Critical Minerals Strategy. When it was published in July 2022, it directly reflected our call for greater circularity for the vital materials needed for the low carbon transition. Page 36

The government responded to our call for a new land use framework, promising to produce one in 2023. Page 39

In January 2023, our call for a resource reduction target was supported from the Labour front bench in a parliamentary debate on the Environment Act. Page 35

We secured important amendments to the UK Infrastructure Bank Bill so it now has investment in nature-based infrastructure within its mandate. Page 23

Green Alliance Annual report and financial statements 2022-23

Ambitious political leadership is vital for action at the speed and scale necessary to reverse nature decline and avoid the worst impacts of climate change. We provide evidence based solutions to meet major environmental challenges and create a thriving, fair, green economy. Only politicians can make the major systemic reforms required, while balancing competing national objectives. In partnership with other NGOs, we aim to hold political leaders to account on the progress made by the UK, nationally and globally.

Political Leadership

“Towards the end of the year, we began to build our strategy to raise the green ambitions of all the parties ahead of the next election.”

Providing proactive rapid response

This was a year that saw three prime ministers in post in quick succession, leading three very different Conservative administrations. The party leadership race in the summer of 2022 stalled action on the environment, with increased antagonism towards the net zero agenda. We supported Conservative MPs in making the case for net zero during the summer party leadership campaign.

Although the administration led by Liz Truss was shortlived, it was perceived as being hostile to the environment and engaged in an ‘attack on nature’. We worked closely with our partners to shore up cross party support for ambitious environmental policies.

With each change of government in 2022, we worked to build relations with new ministers and advisers. The new government, led by Rishi Sunak since October 2022, heralded more stability, but the legacy of the earlier turmoil, against the backdrop of geopolitics, left lasting economic challenges, which have formed the context of subsequent work around the cost of living and energy crises. Towards the end of the year, we began to build our strategy, working with NGO partners, to raise the green ambitions of all the parties ahead of the next election.

Increasing parliamentary engagement

appg Ten point plan for climate and nature

Green Alliance has provided the secretariat for the All Party Parliamentary Group for the Environment (APPG) since 2020. We have grown the group which now has 26 vice chairs, over 140 parliamentary supporters and 54 associate members, ranging from blue chip businesses to universities and charities. The APPG inspires leadership on climate and nature in parliament, providing expert briefings, facilitating MP site visits, hosting events and roundtables, and providing briefings for debates.

In April 2022, former energy minister Chris Skidmore MP, took over as chair of the group. In September 2022, the APPG published its first report, a Ten point plan for climate and nature setting out green priorities for the year ahead. Highlights of the 25 APPG events in the year included a session on greening the economy with the chief secretary to the Treasury, Simon Clark;

Green Alliance Annual report and financial statements 2022-23

“The Warm this Winter campaign helped to shift the media narrative onto long term solutions for energy and housing.”

a ‘Don’t Look Up’ discussion with Shadow Climate Change and Net Zero Secretary Ed Miliband; roundtables with COP26 President Alok Sharma and the US Presidential Envoy for Climate Change John Kerry; and an event to discuss international progress on climate and nature, with then environment minister Zac Goldsmith and Canada’s ambassador for climate change. In February 2023, the APPG took four MPs to to the bison reintroduction project at Wildwood, Kent, accompanied by the Daily Express journalist Steph Spyro, who wrote a piece about the trip.

APPG briefings for parliamentarians covered a broad range of issues, including energy, the cost of living, electric vehicles, the National Food Strategy and international summits.

Green solutions to the cost of living

Green Alliance co-founded, with Uplift, a new coalition of social justice and environment groups around the energy crisis which evolved into the Warm this Winter campaign. Focused specifically around the cost of living, it helped to shift the media narrative onto long term solutions for energy and housing. As demanded by the campaign, there was improved recognition of the importance of energy efficiency in the chancellor’s autumn statement, a significant package of support for people living in fuel poverty and a concession from the government around planning and onshore wind. It has also led to deeper links between organisations focused on climate and poverty. Warm this Winter’s activity is continuing, supported by Green Alliance, up until the next general election, which is expected in late 2024.

A strong presence at party conferences

Green Alliance had its largest programme of events yet at the 2022 party conferences. Partnering with other organisations, like the Institute for Government and the Institute for Public Policy Research, we provided platforms for ministers and shadow ministers and hosted over 500 attendees to discuss a range of issues, including strategies for critical minerals and transport, a fair net zero transition and green growth. We believe our engagement with Labour over the course of the year was helpful in securing Sir Keir Starmer’s conference pitch for a ‘fairer, greener future’.

“Our Net zero policy tracker revealed continued lack of ambition and policy delivery across all sectors.”

Tracking net zero progress

In March 2023, a High Court deadline in response to a legal challenge over the Net Zero Strategy loomed. The court’s ruling required the UK government to publish its plans to achieve its net zero emission targets. In advance of the deadline, we updated our Net zero policy tracker , which has monitored government progress on climate action since 2020. We revealed continued lack of ambition and policy delivery across all sectors. This was the subject of an exclusive in The Times , contributing to pressure on the government to respond, which it did on 30 March with its ‘Energy Security Day’ announcements.

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Net zero policy tracker
Overall progress against net zero strategy
during fifh carbon budget (2028-32)
MtCO2e
13% no policy reductions required over Total CO2e emission
800 the ffh carbon budget to
achieve net zero
23% policy ambition
600
400 36% policy under consultation
200
28% confirmed policy
0
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Pushing for greater ambition

With the general election on the horizon, we pivoted our engagement towards the political parties, especially the opposition parties, as they started to build their manifestos towards the end of the year. We met with senior officials and advisers from all the main parties, advocating for greater commitment to the green agenda through achievable policies, whichever party takes office. This work is ongoing in 2023-24.

Green Alliance Annual report and financial statements 2022-23

Greener UK is a coalition of ten

leading environmental organisations, with a combined public membership of over eight million. Green Alliance first brought the coalition together in 2016 to ensure environmental protections were maintained and enhanced during Brexit. Greener UK has since focused on the creation of new domestic environmental legislation, negotiations with the EU and other trade agreements.

Greener UK

“We strongly supported the target setting framework in the new Environment Act.”

Implementing new environmental governance

Principles and targets

Greener UK fed in views to a consultation in June 2022 on the government’s environmental principles policy statement. We raised issues around its unambitious approach to the integration principle and the watering down of the precautionary principle. We briefed select committees and peers and our concerns were reflected in their reports. We were pleased, therefore, when the statement was improved in line with our suggestions. The environmental principles policy statement was finally published in January 2023.

We strongly supported the target setting framework in the new Environment Act, including a legal deadline for the government to submit its targets to maintain ambition and progress. When this deadline was missed, Greener UK and the Healthy Air and Wildlife and Countryside Link coalitions jointly submitted a complaint to the Department for Environment, Food and Rural Affairs, on behalf of 42 environmental organisations. The resultant widespread media coverage helped to ensure the targets were finally at the top of the new secretary of state’s in tray and they were published in December 2022.

Engagement with the new watchdog

We were instrumental in the establishment of the new independent watchdog, the Office for Environmental Protection (OEP). Engagement with the body was very constructive during the year, including on the development of its first strategy and enforcement policy, its work on scrutinising environmental law and the production of its first report on government progress on the 25 year environment plan.

Dame Glenys Stacey, chair of the Office for Environmental Protections speaking at our event ‘Environmental governance: what’s the picture across the UK?’ (January 2023)

Environmental governance across the UK

As new ways of ensuring environmental action post-Brexit become established, we held this event as a rare opportunity to hear from the leaders of the UK’s new independent environmental watchdogs, appearing together for the first time. They discussed the state of play in developing and implementing new environmental governance systems across the UK.

Green Alliance Annual report and financial statements 2022-23

“I received

outstanding support from Green Alliance, which enabled me to press the government to commit to maintaining environmental protections during the passage of the Retained EU Law Bill.”

Lord Krebs

Highlighting the absence of trade scrutiny

Greener UK members are very concerned about the lack of strategy and scrutiny around new UK trade deals. Agreements have been negotiated without meaningful consultation. The inadequacy of the formal parliamentary scrutiny process amplifies the threat: the UK-Australia free trade agreement process ended in July 2022 without MPs having the opportunity to debate it in parliament. This set a terrible precedent for future deals.

Greener UK repeatedly raised these concerns in the media, including pieces in The Times and The Independent. Close work with other sectors included a letter to the new trade secretary, jointly with the NFU and other farming and environmental organisations, which was covered by the Financial Times in October 2022. Greener UK’s joint briefing for parliamentarians was issued in September 2022, produced with Compassion in World Farming, the RSPCA, Sustain, the Trade Justice Movement and Global Justice Now, outlining the problems around scrutiny.

Green Alliance supported a complaint under the Aarhus Convention concerning the lack of public consultation on UK trade policy. This has helped to open dialogue with the Department for International Trade around public engagement and scrutiny. Green Alliance’s executive director, Shaun Spiers, also serves on the government’s Strategic Trade Advisory group, as the representative on climate and nature. Unfortunately, this body has not met since June 2022.

Our staff have closely engaged with the government on post-Brexit UK-EU trade arrangements. Greener UK was appointed to serve on the Trade and Cooperation Agreement’s domestic advisory group which oversees the implementation of the trade deal between the UK and EU. The group has established itself over the year and meetings have focused on issues such as maintaining a level playing field and divergence.

Defending against the loss of vital environmental protections

Prime Minister Liz Truss began her premiership in September 2022 promising to review and potentially remove much retained EU law through a new bill, which threatened unprecedented fast tracking of damaging deregulation. This legacy of her very brief

Blog for Green Alliance’s Inside Track in September 2022 by Ruth Chambers, senior fellow, Green Alliance

term in office required Greener UK to devote its energies for the remainder of the year to preventing important retained environmental laws being lost or watered down. This is an enormous body of 1,696 pieces of legislation.

We kept the environmental sector informed of which laws were at risk. We provided information on the government’s Retained EU Law (REUL) Dashboard after it appeared and issued briefings at every parliamentary stage. We made sure the risks posed for the environment featured prominently in media coverage and parliamentary debates, with the environment characterised as the area of greatest parliamentary concern under the bill. In November, Green Alliance’s senior fellow Ruth Chambers gave evidence to the REUL Public Bill Committee.

Other publicity included co-ordinating public letters on the bill, such as with the TUC and the Institute of Directors to the then Business Secretary Grant Shapps, which was a lead story in the Financial Times , and a cross sector letter to MPs. Cross party letters from parliamentarians featured in The Observer and The Telegraph .

Our event on the REUL Bill and the environment in February 2023, co-hosted with the UCL Centre for Law and the Environment and the UK Environment Law Association, had 300 attendees, including lawyers from the government’s legal department.

“A powerful example of strong sector collaboration”

An evaluation by external consultants Lucent of Greener UK’s work over six years was published in February 2023. It was overwhelmingly positive about the coalition’s role, detailing its clear influence over important legislation and its role in the creation of stronger relationships, both within and beyond the environmental sector.

It described Greener UK as “a powerful example of strong sector collaboration, having very significant influence, particularly on key environmental legislation”. It acknowledged the coalition’s difficulties in working across the four jurisdictions of the UK but said it had shown the importance of such coalitions being sufficiently resourced, the benefit of bringing together parliamentary and technical expertise, and the need for sufficient autonomy and flexibility to act. The evaluators concluded it had demonstrated good value for money.

Green Alliance Annual report and financial statements 2022-23

Green policies can help to solve the fundamental economic challenges facing the UK. There is clear evidence that green investment raises productivity and will lead to high quality jobs in new industries. A green industrial strategy could bring a new sense of purpose and pride to the UK. We identify and recommend how to maximise the economic benefits, particularly so they are experienced fairly by everyone across the country, to reinforce public support for ambitious climate and environmental action.

Greening the Economy

“We are working on building awareness of environmental concerns in core Treasury areas.”

Promoting green investment

We expanded the work under our Greening the Economy theme this year to a broader range of issues, including a response to challenges caused by the rising cost of living and the economic turmoil arising from government decisions in September 2022. We are working on building awareness of environmental concerns in core Treasury areas, particularly so nature restoration and climate action are properly supported by public investment. During the year, we engaged with the Labour Party on how to spend its ambitious £28 billion green investment pledge, made in 2021. Priorities around this are the subject of ongoing discussions with Labour as it has since scaled back this commitment in response to economic conditions.

Ensuring nature is recognised as infrastructure

We made good progress in 2022 on the final form of the UK Infrastructure Bank Bill, with several timely parliamentary briefings. Almost all the speakers at its second reading in the Lords cited our research on the need to support nature-based infrastructure. We were pleased to influence the securing of important amendments in the final iteration of the bill, to include nature in the bank’s mandate.

Industrial strategy fit for the future

How to drive growth is at the centre of UK political debate. Flatlining productivity holds down GDP and undermines resilience and the ability to deal with external shocks, like the energy price crisis. We believe robust long term growth will come from climate and environmental action and that research and innovation focused on reaching the UK’s net zero goal will be central to boosting productivity. The lack of an industrial strategy limits the UK’s ability to develop domestic excellence on the net zero agenda. In 2022-23, a number of projects focused on industrial strategy, around productivity, jobs and what the UK can learn from the US.

Green Alliance Annual report and financial statements 2022-23

Green job potential in the power sector, from Powering the labour market, July 2022

How many secure jobs each power source creates per megawatt of capacity

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0.6
0.5 0.5
skilled84% skilled69%
0.3
59%
skilled 91%
skilled
0.2
66% 0.1
skilled
66%
skilled
Offshore wind Solar Nuclear Onshore wind Coal Gas
----- End of picture text -----

Climate for growth

In partnership with the innovation agency Nesta, we published Climate for growth in May 2022. This assessed and classified 14 areas of green policy, based on their impact on UK growth and productivity and whether they could provide skilled jobs. Half of the areas we analysed in the energy, buildings and transport sectors had outright positive impacts and four would have if assisted by government intervention. The clear message was that the green economy should be a central driver at the heart of the Treasury’s growth plans.

Powering the labour market

In a policy insight for government decision makers in July 2022 we highlighted jobs and skills potential in the power sector. We mapped the job creation prospects of low carbon energy, including onshore and offshore wind, solar, nuclear and hydrogen, and where the jobs would be located. This showed that the direction chosen for the low carbon transition will have significant bearing on whether or not it can help to level up UK regions and provide skilled work where it is needed. Stories featuring our conclusions appeared in the Daily Express , CityAM , The Herald and The Big Issue .

The Green Jobs for All Forum

Working with community engagement specialists Catch 22, we co-produced a report and series of online information sessions for the Green Jobs for All Forum. These aimed to broaden the accessibility of entry level green jobs to people from disadvantaged backgrounds, looking at qualifications, training and the types of job available.

In May 2022, our executive director, Shaun Spiers, was appointed to the government’s cross departmental Green Jobs Delivery Group.

“We briefed MPs about how green finance can help to tackle major economic challenges.”

Responding to the US Inflation Reduction Act

In August 2022, the US passed its Inflation Reduction Act. This groundbreaking legislation, which includes $369 billion in subsidies for its domestic green industries, has sent ripples across the world, increasing pressure on other nations to do the same to stay competitive in international markets. The EU has already responded and the UK must follow suit to avoid being left behind. We have supported the government and opposition in thinking through options for the UK, including publishing a compilation of essays in March 2023 providing expert perspectives on the issue.

The green finance challenge

During the year we worked to strengthen our relationship with the Treasury, which has immense power over decisions around the green economy. This included directly briefing on green finance priorities ahead of the spring budget in 2023 and hosting a roundtable for the Treasury Select Committee, highlighting the UK’s failure to follow through on green finance regulations. Following that discussion, the committee agreed to consider inquiries into action since The Dasgupta Review of 2021 into the economics of biodiversity, the UK Infrastructure Bank and the framework (taxonomy) for sustainable investment.

In our effort to increase parliamentary scrutiny of financial measures, we assisted the Environmental Audit Committee with its inquiry on the financial sector and net zero and briefed MPs about the update to the Green Finance Strategy and how green finance can help to tackle major economic challenges.

Locked out

Low to middle income households are excluded from the UK’s green transition which risks weakening public support for climate action. This was the finding of Green Alliance analysis, published in December 2022. While the government offers support for the wealthiest and the poorest, through grants and subsidies for green measures and technologies, it offers little to the substantial section of the population in between. In our report Locked out , we proposed a three point net zero consumer guarantee, committing to offer all households cost savings, better access to green infrastructure and financial support for green investments.

Green Alliance Annual report and financial statements 2022-23

Why tax needs to change

The UK’s tax system is outdated, geared around a high carbon economy and actively discourages sustainable choices. Work across a number of our themes this year focused on how this powerful lever could be reformed and deployed to accelerate the UK towards a greener society.

Why transport taxes needs reform

The transport tax system is not aligned with the government’s net zero mission, will lose revenue over time as the electric vehicle fleet grows and completely fails to discourage high carbon travel. Reforming transport taxes , published in January 2023, set out why change is necessary and how to make the system fairer and greener.

Every sector must contribute to ending the fossil fuel era. Working with leading businesses and NGOs, we are targeting areas like transport, buildings and high carbon industries that are still lagging behind on action. We advocate policy to speed up the transition and make sure all in society can benefit.

The case for a windfall tax

The power of tax to drive a green economy

Our TransformTax project has run for three years, working with an expert steering group looking into the power of tax to steer greener behaviours and investments, from businesses and the public.

In April 2022, we hosted a private roundtable on green taxes and the cost of living crisis, bringing together think tanks and academics to discuss how to keep the environmental impact of taxation on the agenda in a difficult economic and political climate. Our briefing in July 2022 for Conservative party leadership candidates explained the opportunities to align tax cuts with wider environmental goals.

Targeting Treasury decision makers, our policy insight in November 2022, A green tax roadmap for the future , showed how tax could be used to support the government’s net zero goal and address the fiscal black hole that will appear as revenue falls from fossil fuel taxes in the future.

A VAT holiday for more energy saving products, like insulation and heat pumps, was announced in 2022 spring statement, a measure we had called for under our TransformTax work.

New opinion research, commissioned by Green Alliance from the agency Public First on attitudes to low carbon energy, found that a majority of the UK public supported a windfall tax on energy companies. We used these results to brief the Conservative Party leadership contenders in 2022.

Our analysis on a North Sea oil and gas windfall tax was a top story in The Guardian in October 2022. A higher rate of windfall tax was eventually adopted by the government.

Low Carbon Future

Green Alliance Annual report and financial statements 2022-23

“We co-ordinated a set of shared asks from a coalition of NGOs on the Energy Security Bill and presented them to the bill committee.”

Energy security and the cost of living

Despite pressing issues drawing political attention away from the climate crisis this year, we argued that faster action on net zero, including increasing renewables and energy efficiency will be essential to improve energy security and bring down consumer bills. This view was supported, to a degree, by the government’s British Energy Security Strategy in April 2022. Since then, we have worked with civil servants and MPs to inform the passage of new legislation under the Energy Security Bill, including a briefing and a well attended online event in February 2023 on the future of the power sector.

While there has been progress in making these connections, green groups have been less successful at discouraging support for new oil and gas extraction. We continue to advocate for appropriately sited onshore renewables, energy efficiency and action on transport. We co-ordinated a set of shared asks from a coalition of NGOs on the Energy Security Bill and presented them to the bill committee.

Speed up energy efficiency

In September 2022, our head of climate policy, Helena Bennett, had a comment published in The Guardian on the need for the rapid roll out of energy efficiency measures across UK housing. We continued to push for more retrofit and heating decarbonisation measures, including co-ordinating letters and consultation responses to government policy. This remains a priority.

Our story about local lead air pollution from small aircraft was picked up by The Telegraph in January 2023.

“Detailed work on aviation included providing evidence to the Environmental Audit Committee.”

Cutting the climate impact of transport

Our major programme of work on reducing the climate impact of transport, the worst performing sector for carbon emissions, achieved a number of successes during the year.

Detailed work on aviation included a report on more sustainable jet fuels and providing evidence to the Environmental Audit Committee. As a result, we won a government commitment to introduce a power-to-liquid fuel (a more sustainable jet fuel) submandate in the summer of 2022, which will help to speed up the move to lower carbon flying.

Leadership on transport

Transport was a hot topic at our party conference events in 2022. We hosted events on decarbonising the sector at both the Labour and Conservative conferences, featuring the Shadow Transport Secretary Louise Haigh MP and Huw Merriman MP, who subsequently became a government transport minister.

At our online event in June 2022, ‘What can England learn from the Welsh Roads Review’, we heard from Lee Waters the Welsh Government’s deputy minister for climate change, on the ambitious Welsh roads review. We considered what it would mean if England followed suit and ended transport planning’s bias towards the car.

Green Alliance Annual report and financial statements 2022-23

Sir Peter Bottomley, trying out an e-cargo bike at our launch event for Sharing the load: the potential of e-cargo bikes, December 2022

The need for a ZEV mandate now

We have promoted the idea of a zero emission vehicle (ZEV) mandate for many years. While now promised by the government, progress has been delayed. We drew attention to this, through news features and work with MPs who spoke out in parliament about the delay. Ensuring this mandate is ambitious and comes as promised in January 2024 is vital to speed up the shift to electric vehicles and achieve net zero.

Urban heroes

In December 2022, we reported on the often unsung advantages of e-cargo bikes as a solution for urban freight transport. Our event to promote it gave attendees, including Sir Peter Bottomley MP, the chance to try out an e-cargo bike and hear from the tradespeople that enjoy using them.

Green solutions to fuel and transport poverty

The cost of living crisis is increasing fuel and transport poverty in the UK. We worked with the academic consortium, the Centre for Research into Energy Demand Solutions (CREDS), on the carbon cutting actions, such as installing heat pumps and home insulation, that can also bring bills down. This repeated our message that supporting faster rollout of electric vehicles with a zero emission vehicle mandate will cut driving costs for those on low incomes. Alexander Stafford, Conservative MP for Rother Valley, supported our call for an ambitious ZEV mandate, saying it would bring fresh investment, employment and growth across the Midlands and the North.

Industrial decarbonisation

A net zero economy will tackle climate change but is also vital to increase UK competitiveness and secure long term jobs. But industry is the second largest carbon emitting sector in the country, after transport. To cut industrial emissions, more action and ambition is needed to decarbonise energy and improve resource efficiency, through electrification and the use of new technologies, such as hydrogen and carbon capture and storage. This year, we focused on how two industrial sectors with a big carbon footprint could change.

Supporting the steel industry to clean up

In Building the future (July 2022) we presented a pathway to rapidly cut the climate impact of steel production in the UK. Our headline recommendation that government support should be linked to decarbonisation progress was covered in the media and we shared our proposals with the Treasury, the then Department for Business, Energy and Industrial Strategy and the Labour party.

A greener formula for chemicals

We all rely on chemical products and almost all chemicals used come from fossil fuels and cause greenhouse gas emissions. We wanted to know why this sector has received so little attention in the climate debate. Although the industry has set a target to reduce its emissions by 90 per cent by 2050, there is no plan to achieve it. Our report, A new formula , received media coverage around the need for a clearer direction for the industry.

Green Alliance Annual report and financial statements 2022-23

Agriculture 15% 2030 Global Methane Pledge Our proposed interventions

“We reported that, by implementing low cost policies, the UK could easily exceed its target and cut its methane emissions by 43 per cent this decade.”

Illustration from The Global Methane Pledge, November 2022

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The case against new coal mines in the UK

We have previously made a well evidenced and compelling case for an end to UK coal mining, so we were deeply disappointed when, after two years’ consideration, the government approved new coal extraction in Cumbria in December 2022. We were quick to respond in the media and gained coverage across local and national press for our view of what it would mean, with our data analysis featured on ITV’s flagship politics programme, Peston. A live Twitter Space event to discuss the decision attracted over 200 participants and featured Green Alliance associate Dr Rebecca Willis, co-author of our 2020 report The case against new coal mines in the UK .

Is the UK committed to the global methane pledge?

Methane has been overlooked for too long in efforts to address climate change. It is a potent greenhouse gas with over 80 times the warming power of CO2 in the first 20 years after being emitted. Carbon dioxide has a longer lasting effect, but at least a quarter of global warming is driven by methane from human actions. Cutting these emissions will be critical to achieve the world’s ambition to limit global warming to 1.5 degrees.

The UK signed the Global Methane Pledge at the 2021 COP26 climate summit, promising to cut methane emissions by 30 per cent by 2030 but, since then, has made little headway in meeting the target. Ahead of COP27, in November 2022, we reported that, by implementing low cost policies, the UK could easily exceed its target and cut its methane emissions by 43 per cent this decade.

Our story highlighting that the UK is wasting enough methane to power over 700,000 homes received media and social media attention, with coverage in the Daily Express , The Telegraph , The Times and The Guardian .

“We argue that consumption emissions continue to be ignored by UK policy.”

The invisible problem of UK consumption emissions

The UK has claimed success on climate action, halving its domestic greenhouse gas emissions since 1990, while the economy has grown. But this masks a problem. Consumption emissions, associated with all the goods and services bought in the UK are 50 per cent higher than domestic emissions and have fallen much less dramatically. Most are associated with imported goods. We argue that consumption emissions continue to be ignored by UK policy. To claim global leadership, the UK should ensure its international supply chains are resilient to climate risks and use its trading power to speed up action. Chair of the parliamentary Environmental Audit Committee, Philip Dunne MP, spoke at the launch of our report The bigger picture which outlined this problem and made recommendations to the government in June 2022.

Green Alliance Annual report and financial statements 2022-23

Resource extraction and processing causes 90 per cent of biodiversity loss and is a significant driver of climate change. Sustainable resource use is necessary to underpin a secure and thriving economy. We work with leading businesses, academics and NGOs on what a resource efficient system should look like and how to achieve it, to keep valuable materials in productive use for as long as possible and avoid the problems caused by waste.

Resources

“We greatly value the work the Circular Economy Task Force is doing to highlight the role resource efficiency measures can play in decarbonising the UK economy to meet our net zero target by 2050.”

Agnès Estibals, deputy director for business energy transformation, Department for Energy Security and Net Zero

Addressing government inertia

The main issue facing our work on resources over this year was glacially slow government progress. The Department for the Environment, Food and Rural Affairs (Defra) abandoned plans to implement a resource efficiency target through the Environment Act. The department’s target to halve residual waste per person by 2042 will do nothing to tackle the country’s excessive resource use and omits construction materials which are the largest proportion of England’s waste. This was recognised by the Labour Party when a member of the front bench supported our call for a resource reduction target in the House of Commons debate on the Environment Act targets, in January 2023.

Elsewhere, the government’s limited ambition on a deposit return scheme for drinks containers, compared to that of Scotland and Wales, is hindering devolved policy making. Other packaging reforms also face serious delays and entrenched opposition. The waste prevention plan, due in 2019, had still not been published by March 2023. Faced with these challenges, we continued to work with our Circular Economy Task Force (CETF), a coalition of businesses that wants much more government action on resources (CETF members are shown on page 84).

Why reporting and targets matter

This year, we explored the importance of carbon reporting and targets in the move to more circular business models. Our report for the Circular Economy Task Force, Circular business , in July 2022, laid the groundwork for constructive meetings with government departments. We have continued to expand on this work, looking into the market conditions needed to help circular businesses grow.

Green Alliance Annual report and financial statements 2022-23

“Our report showed that more circular approaches could reduce material use by over a third and associated carbon emissions by nearly 40 per cent by 2035.”

Illustration from Circular construction, March 2023

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New solutions to modernise the construction industry

Construction uses more raw materials than any other UK sector. It also produces the most waste and is responsible for a quarter of the country’s carbon emissions. The industry faces numerous challenges, from poor productivity and supply chain risks, to the need to solve housing shortages and build for a net zero carbon future. Our report, Circular construction , in March 2023, built the case for a target to reduce the sector’s use of resources. We showed that more circular approaches, using widely available techniques, could reduce material use and associated carbon emissions by nearly 40 per cent by 2035. We consulted a wide range of industry experts for this report who told us unequivocally that the industry already knows what to do, but that government regulation is necessary to shift practices.

Influencing UK critical minerals strategy

Following a 2021 investigation for our Circular Economy Task Force, which revealed serious economic risks around critical minerals supplies, we supported the government in running a workshop as part of its engagement around its forthcoming Critical Minerals Strategy. As one of very few environmental advocates engaging on this, we were keen to ensure it supported a circular economy rather than just being focused on securing new resource supplies. When the strategywas published in July 2022, we were pleased it reflected our recommendations on a circular economy for strategically important materials, but we were disappointed that it failed to address demand, which we believe is also vital. As the government develops its strategy further, we continue to be one of the only voices calling for demand reduction to ensure sustainable supplies of critical materials.

‘Are we taking ewaste seriously enough?’, October 2022, our event featuring (top right) journalist Lucy Siegle, Scott Butler, executive director at Material Focus and Libby Peake, head of resource policy at Green Alliance and (below right) Helen Milner OBE, group chief executive of the Good Things Foundation and Dean Kramer, services director at Currys

Pressure to ban disposable vapes

In October 2022, we teamed up with electricals recycling experts Material Focus on an event, chaired by the journalist Lucy Siegle, asking if the huge problem of electronic waste was being taken seriously enough. The UK is the second worst country in the world for ewaste, after Norway. The debate shone a light on the problems caused by government policy delays and particularly on the rapid growth in single use vapes.

Following our event, we co-ordinated a letter from leading health and environmental experts calling for a ban on disposable vapes and we have since publicised the issue and put pressure on the government. Dr Caroline Johnson MP, along with a strong coalition of cross sector MPs, introduced a ten minute rule bill on a ban in February 2023, referring to our letter.

Green Alliance Annual report and financial statements 2022-23

Conservation alone has been unable to stop the ongoing destruction of the natural world. We are addressing the powerful economic drivers leading to nature decline and investigating new business models that can lead to the regeneration of wildlife and habitats.

Thought leadership on land use and the environment

How land is used is the main cause of wildlife decline and poor water quality. It is second only to fossil fuels in causing climate breakdown. This must change significantly to address these serious issues. During the year we advised Defra ministerial and Labour’s shadow team on why a framework and financial support for farmers, based on positive environmental outcomes, is essential.

Natural Environment

A new national framework

In Land of opportunity (August 2022) we called for a land use framework to informf the government’s new Environmental Land Management (ELM) schemes. ELM is intended to improve environmental outcomes while supporting farmers. Drawing on the ‘three compartment model’, we advocate an approach that starts from land type and character, which would support food production on the best agricultural land, with strong environmental safeguards, a focus on the restoration of natural habitats on the least productive land and a mix of food production and environmental delivery on the rest. Our analysis determines that this is the best framework for ensuring that agriculture and land use does more to meet national climate and nature goals, while improving the lot of struggling farmers on poor agricultural land.

We were pleased that the government listened and committed to produce a new land use framework in 2023. We outlined potential scenarios in our report Shaping UK land use , published in January 2023, and presented our ideas to civil servants, political advisers and MPs, including the shadow Defra team.

A letter to the Environment Secretary Thérèse Coffey, convened by John Baron MP, promoted our idea for the least productive farms to be supported to restore nature. These proposals caught the attention of the media, with wide coverage in the Financial Times , The Telegraph , The Express , Daily Mail , The Independent and Evening Standard , as well as trade and local press.

Green Alliance Annual report and financial statements 2022-23

Green Alliance’s James Elliott (top) speaking at our Landscape 2050 conference in January 2023

Involving communities

Changes to land use to improve national action on climate and nature cannot be achieved without local community co-operation, and conflict holds up progress. With the support of the Esmée Fairbairn Foundation, we consulted widely with community led land use projects across the country, through interviews, workshops and a roundtable, about sources of tension and the best ways to involve people in decisions about the land around them. Our report Green expectations, in January 2023, made recommendations on how to increase community involvement in land use change while ensuring it happens at the pace and scale required. We discussed our findings on BBC Radio 4’s Farming Today programme.

The Landscape 2050 conference

Our hybrid Landscape 2050 conference, also in January 2023, had a cross sector audience of nearly 300 and was a useful space to discuss a wide range of issues around land in relation to future food production, community engagement, nature protection and climate. We also discussed our proposal for a new Office for Carbon Removal to regulate carbon offsetting and the various techniques that can be used by companies to claim carbon neutrality.

Natural flood management

In March 2023, we summarised the findings of the UKRI- Natural Environment Research Council (NERC) Natural Flood Management Programme, involving the Universities of Reading, Manchester and Lancaster. This major study revealed the huge potential and value of natural flood management. Based on this new research, our report Going with the flow showed how the technique can save money and prevent flooding, while enhancing nature with, in many cases, the wider environmental benefits having far greater value than the flood reduction benefit. We recommended that natural flood management actions with multiple environmental benefits, like planting woodland and peat restoration, should be a funded as a priority, at a level recognising their full value.

“We revealed how much the UK could increase its food security by phasing out biofuels for cars.”

Bioenergy vs agriculture

We held a workshop for NGOs to discuss the role in UK climate strategy of the engineered greenhouse gas removal technologies: bioenergy with carbon capture and storage (BECCS) and direct air carbon capture and storage (DACCS). A subsequent briefing for MPs then informed Labour and Conservative contributions to a parliamentary debate on bioenergy.

In August 2022, we revealed how much the UK could increase its food security by phasing out biofuels for cars to free up land for food production. This was covered in The Telegraph , The Guardian , New Statesman and on BBC Radio 4’s Farming Today. It was also the subject of a comment piece in The Independent by our policy director Dustin Benton.

Giving a platform to senior nature leaders

Ahead of the COP15 UN biodiversity conference in December 2022, over 200 people attended our online event ,’Nurturing nature: can COP15 stop a silent spring?’, co-hosted with the

Environment Agency in July 2022 . The CEO of the Environment Agency, Sir James Bevan spoke and there were contributions from Guy Singh-Watson, founder of Riverford; Daisy Hessenberger, the Natural Climate Solutions Associate at the World Business Council for Sustainable Development (above) and Georgina Chandler, senior international policy officer at the RSPB.

In October 2022 we had over 400 attendees for our event ‘Economic prosperity: is it actually in our nature?’, held with Natural England, including a keynote address from its chair Tony Juniper.

Green Alliance Annual report and financial statements 2022-23

Communications

26 17 events podcasts 3,238 13,000 attendees downloads

Some of the speakers we What’s the role of city gave a platform to this regions in reaching net year zero?, May 2022

Sir James Bevan , chief executive, Environment Agency

Baroness Brown of Cambridge

Lord Cameron of Dillington , former chair of the Countryside Agency

Dr Mya-Rose Craig , president, Black2Nature

With Greater Manchester’s metro mayor Andy Burnham “It’s a way of tackling inequality, not just a greener greater Manchester but a fairer greater Manchester, those things need to be two sides of the same coin.”

Greg Jackson , CEO, Octopus Tony Juniper , chair, Natural England

Sadiq Khan , mayor of London Hilary McGrady , director general, National Trust

Huw Merriman MP

Ed Miliband MP Lord Randall of Uxbridge Chris Skidmore MP

Reimagining the role of farming, September 2022

With the Soil Association’s chief executive, Helen Browning “Any politician now, if they don’t get this stuff right, it’s going to be on their watch, it is their primary job now to do the things we need to provide that real leadership that we need, to make sure we’ve got a planet that’s fit to live on in ten to 20 years time.”

Dame Glenys Stacey , chair, Office for Environmental Protection

Lee Waters , deputy minister for climate change, Welsh Government

Why we should be looking forward to a green future, March 2023

With author Dr Nathalie Tocci , author of A green and global Europe and director of the Istituto Affari Internazionali, Rome

“This is a project which is about production, creativity, growth, opportunity…it’s going to happen, it has to happen and it should happen. In some respects it’s more akin to a revolution…there will be the transition away from fossil fuels simply because it will make economic sense.”

129 blog posts 75.7k

views

“National parks are for everyone but, despite the recent small steps forward, their boards still do not reflect this.”

Pooja Kishinani , campaigner at RSPB England, and Ruth Bradshaw, policy and research manager at Campaign for National Parks, ‘We need much more nature expertise and diversity in the running of our national parks’, August 2022

“This ticking timebomb requires government departments and ministers to review, understand and make decisions about the future of thousands of pieces of law across a wide range of policy.” Georgina Holmes-Skelton , head of government affairs at the National Trust and former House of Commons clerk, ‘We should all be very worried about new government powers to scrap UK environmental protections’, January 2023

“Despite all the detailed and endless pre-meetings, despite doing this now 27 times, we still end up with negotiations of the “who blinks first” variety.” Sarah Mukherjee MBE , chief executive officer of the Institute of Environmental Management and Assessment (IEMA) and former BBC environment correspondent, ‘Why are we deciding the planet’s future in this way?’, November 2022

“Transforming our world to become net zero and nature positive is possible, but it’s also an all hands on deck job, and we need you.”

Tracy Wyman , director in Deloitte’s WorldClimate Team, ‘I’m glad it’s so hot’, August 2022

“The government has acknowledged the need to move away from throwaway living altogether in its amendment of the Environment Act…The power to do it is there. It’s time to use it.”

Libby Peake , head of resources, Green Alliance, ‘Why England’s single use plastic ban isn’t what it seems’, January 2023

3Green Alliance Annual report and financial statements 2022-23

Green Alliance Annual report and financial statements 2022-23

Our plans for 2023-24

Politics

Maintaining delivery of government policy

We are aware that the political context is becoming increasingly difficult for green policies. We are now well into the 2020s ‘decade of delivery’ on climate and nature. But there is a growing sense action needed across multiple policy areas is not happening and, worse, that there is a downgrading of environmental ambition. It is critical that the government and opposition parties continue to support strong progress across this agenda. In this year, we will be working to hold the current government to its promises on net zero and nature restoration. Our plans under our themes described here cover the details of the action we believe will help this and the next government to meet important UK commitments in this crucial period.

Influencing a race to the top

Ahead of the general election, expected in 2024, we are working with experts across the environment sector, including civil society and business. We will be feeding into the party manifesto writing processes and the broader work of each party to prepare their programmes for government. We aim to secure ambitious political commitments across the environmental agenda. In addition we are convening the ambitious ‘Impact 2024’ programme, in partnership with Wildlife and Countryside Link and The Climate Coalition. This aims to secure strategic alignment between the major climate and nature charities in the UK.

Responding to cost of living concerns

We will continue to support the work of the wider environment sector, on clearly articulating how clean, green technologies are at the core of any future economic programme and should be at the heart of the long term response to the cost of living crisis. This includes continuing our work with the Warm This Winter campaign, the coalition of social justice and environmental groups promoting long term green solutions to the energy crisis.

Greener UK

After seven years, Greener UK will end in December 2023. In its final months Greener UK has important tasks to ensure new environmental governance across the UK is firmly established and delivering improvements. Also, that deregulatory risks posed by the review of retained EU law are minimised and that the environmental provisions of the Trade and Cooperation Agreement are implemented. The secretariat will then close this timely and important project by celebrating its immense impact, and develop proposals to build on its legacy with future collaborations across the environment sector beyond 2023.

Building a parliamentary presence

We will continue to expand the role of the Environment APPG and our presence in Westminster, with major events involving senior politicians, private MP briefings and legislative work around major bills (such as the Energy Security Bill, expected during the year). We will engage with prospective parliamentary candidates, supporting them with briefings on salient environmental issues.

Green Alliance Annual report and financial statements 2022-23

Greening the Economy

Advocating for industrial strategy

Lack of an industrial strategy is limiting the UK’s ability to develop domestic excellence in a number of areas. Alongside specific policy recommendations, we will advocate a long term, visionary strategy. We will demonstrate how the UK can use it to respond to the US Inflation Reduction Act and the EU’s Green Deal Industrial Plan.

Focus on changing the economic system

We will work to reinforce the understanding that a strong economy rests ultimately on a healthy natural environment. We will do this by working to embed the findings of The Dasgupta Review of the economics of biodiversity, which was commissioned by the Treasury and published in 2021, into government departmental thinking and drive greater pressure for government action.

Low Carbon Future

Building a broader narrative on climate action Action on climate must extend beyond decarbonising the power sector. We are at the stage where action from all sectors is required. Climate policies also help to address health and wellbeing, clean air, economic growth and the cost of living. We will shape policy recommendations that emphasise these co-benefits to the main political parties, ahead of the general election, helping them to pitch net zero policies positively to the public.

New work on heat decarbonisation With the recent focus on energy efficiency measures address rising energy bills, we are undertaking new work on heat decarbonisation. We aim to understand better the trade-offs and opportunities of different types of heat pumps and district heating networks and recommend the best policies to fund and deliver their rollout.

The role of non-renewable electricity generation and storage

The two energy building blocks of a decarbonised power system, beyond renewables, are dispatchable power (on-demand generation) and storage. These are now well understood but there are no measures or regulations to scale them up or set direction. Continuing our work in this area, we aim to answer important questions, to ensure the next government has a comprehensive plan to achieve power decarbonisation.

Resources

Political commitment to resource reduction We will continue to push all the political parties to recognise the strong links between resource use and the climate and nature crises. Building on Labour’s recognition that a resource reduction target is needed (see page 35) and promises from the devolved administrations, we will push all the parties to commit to bringing UK resource consumption within planetary boundaries.

Showing the benefits of circular business Joining the work of our Circular Economy Task Force and our Greening the Economy theme, we will demonstrate the positive impact of greater circularity on businesses, society and the wider economy. We will report on what the Treasury should be doing to encourage it, profiling the many ways businesses could make money from using fewer resources, if barriers were removed and with greater investment. We will follow this with analysis of the impact of circularity on the wider economy and how it can help with the cost of living.

Pressure to ban on disposable vapes Working with groups active in the health and environment sectors, as well as interested MPs, we will continue to put pressure on the government to take bold action and ban single use vapes. We will push the message that, as well as being detrimental to young people’s health, they are a fast growing environmental threat.

Natural Environment

Driving greater support for farmers We want to influence the shape of the government’s new land use framework and Environmental Land Management (ELM) schemes to deliver the government’s climate and nature commitments. We will promote the benefits of this model to farming and the environment, influencing political narratives and opening up opportunities to drive it forward.

Securing more funding for nature

We want the next government to commit wholeheartedly to the principle of using public money to further environmental public goods, which is the promise of the new ELM farm support scheme. We will work to make sure it understands the advantages of funding the restoration of natural habitats on the least productive agricultural land.

New alliances around land use change

Land use change involves many different players. We are developing new alliances and collaborations promote supportive policy changes to deliver the best outcomes for climate and nature, including a focus on growing the market for alternative proteins, agricultural decarbonisation, the sustainable deployment of land-based greenhouse gas removal and private markets for carbon reduction and nature outcomes, building on our previous work in these areas.

Exploring new themes

We will explore opportunities and build understanding around the intersections of climate and health and climate and technology, aiming to create more joined up policy in these areas.

4Green Alliance Annual report and financial statements 2022-23

Green Alliance Annual report and financial statements 2022-23

Equity, diversity and inclusion

We made further progress on equity, diversity and inclusion (EDI) this year by working with consultant Ngozi Lyn Cole on an organisational strategy and action plan. Ngozi led workshops for the whole staff team and some trustees, facilitating rich conversations in which we discussed the important issues, refined our vision and set objectives. We believe that making progress on this is essential to our success as an organisation and recognise it will be a process of continuous improvement and learning.

The following five objectives, set for the next two years, will help to further embed EDI priorities across Green Alliance and enable us to play our part in increasing diversity and inclusion across the environmental sector.

[ We will ensure that, as well as the environment, people and ] social justice considerations are embedded in our policy thinking, design and advocacy.
[ The diversity of the board and workforce will be increased ] and nurtured, especially regarding socio-economic and ethnic diversity.
[We will build a more inclusive culture at Green Alliance. ] We define this as welcoming people from all backgrounds, experiences, identities and characteristics, enabling Green Alliance employees to feel that their differences are valued.
[ We will listen to a diverse range of people and enable a greater ] platform for underrepresented and lesser heard voices across our internal and external work.
[ We will play an active and collaborative role within the think ] tank and environment sectors to increase diversity and inclusion.

Our focus for the year 2023-24 is to implement our action plan and, to that end, we have refreshed our EDI committee and set up working groups to achieve specific tasks. We continue to be involved in Wildlife and Countryside Link’s EDI Working Group, Everyone’s Environment and the Diverse Sustainability Initiative, as well as contributing data to the Racial Action for the Climate Emergency (RACE) report. We are conducting research into how best to involve people from under-represented groups in climate policy development, funded by Garfield Weston, which will feed into our wider work. We also introduced a new set of core HR policies to ensure clarity, fairness and inclusion are at the heart of how we treat each other at work.

5Green Alliance Annual report and financial statements 2022-23

Green Alliance Annual report and financial statements 2022-23

Treasurer’s report

Finance and fundraising review

Income

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Individuals 2%
Public bodies 3%
Business 8%
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Trusts and foundations 80%

This has been a year of consolidation following our recent growth. Most staff continue to work in a hybrid manner, but the office is being well used and new desks were added this year to provide space for everyone on busy days.

During the year, the senior management team commissioned a review of our finance function and are now acting on the recommendations of the report. We will increase financial expertise and capacity within the team and will update our systems and processes.

We were very aware this year that we faced a fundraising challenge, following the review of our funding model and the need to increase our day rates to keep in step with inflationary pressures. In fact, we have had another very successful fundraising year, and our income for the year ended March 2023 was £2.97m (2022: £2.75m), significantly above target. Credit is due to the staff team for their hard work in forming productive partnerships and creating compelling funding bids. In particular, income for our Political Leadership and Low Carbon Future themes was high, demonstrating the confidence funders have in our work.

Our income from corporate funders remained consistent this year at £239k (2022: £243k) and income from NGOs has risen slightly to £215k (2022: £199k), reflecting the collaborative and convening nature of our work. Trusts and foundations have once again provided most of our income, at 80 per cent (2022: 81.5 per cent), and income from individuals has risen to two per cent (2022: 0.5 per cent). Our sources of income from trusts and foundations continue to be diverse, and we are not dependent on any one funder for more than 20 per cent of our income.

Expenditure for the year was £2.86m (2022 £2.37m), generating a surplus of £118k (2022: £387k surplus). This comprised spending down our restricted funds by £74k overall and a contribution to unrestricted funds of £192k.

Reserves

Our reserves policy sets a target of 15 per cent of income to be held in unrestricted reserves to protect the organisation from unexpected financial risk and to ensure we are able to maintain operations or wind up projects as a result of a loss of income or failure to secure funds. We expected to dip into reserves in light of the fundraising challenge we faced this year. In fact, due to another successful year, we have increased our free reserves to £739k which is 24 per cent of our income for the year. From this surplus, we have set aside a designated building fund of £150k for our expected office move in September 2024, leaving £589k in free reserves, which is 19 per cent of our income for 2022-23.

Total funds at the end 31 March 2023 (note 12 in the financial statements) were £1.75m (2022: £1.63m) comprising £978k in restricted funds (2022: £1.05m) and £768k in unrestricted funds (2022: £576k).

Green Alliance Annual report and financial statements 2022-23

6Green Alliance

Expenditure

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Governance 2%
Fundraising 6%
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Charitable activities 92%

The free reserves of the charity, being the general unrestricted fund less the net book value of tangible fixed assets, at 31 March 2023, were £739k.

Investments

At the present time, the trustees’ policy is to maintain all cash balances on deposit earning a market rate of interest. Green Alliance held no other shares or investments in the financial year.

Going concern

The board of trustees has reviewed Green Alliance’s financial position and believes there are sufficient resources to manage any operational or financial risks. Cashflow forecasts through to October 2024, analysing different scenarios, have been undertaken and, on that basis, the board considers there is a strong expectation that Green Alliance will continue in operational existence in the foreseeable future.

For this reason the board continues to adopt the going concern basis of accounting in the preparation of these accounts.

Fundraising disclosure

Green Alliance does not employ any third parties to undertake fundraising activity on its behalf. Fundraising is led by the senior management team with support from the staff. The majority of Green Alliance’s income is generated through trusts or foundations, NGOs or businesses.

Structure, governance and risk management

We have a membership scheme for individuals, with over 200 members, who contribute to the organisation through a regular fee. We ask for new members’ consent and preferred method of contact and respect the wishes of those who choose not to be contacted. We have not undertaken any fundraising activity involving direct mail or telephoning supporters. We did not receive any complaints about our fundraising activity in the year.

In line with 2016 fundraising regulations, we have written guidance for staff who are concerned about the fundraising practices of Green Alliance and to ensure that they are protected from discrimination in any cases of whistleblowing.

Paul Lambert FCA Treasurer

Green Alliance Annual report and financial statements 2022-23

Green Alliance Trust was founded in 1979. It was registered as a charitable company, limited by guarantee, in 1995. The charity and company The Green Alliance Trust operate under the working name Green Alliance.

The Company was established under a memorandum of association, which established the objects and powers of the charitable company and is governed under its articles of association.

Board of trustees

The charity is governed by a board of trustees. Day to day running of the charity is delegated to the executive director and senior management team. The charity is staffed by paid employees.

The finance and management sub-committee meets quarterly to monitor financial performance, risk and other management issues, with additional meetings as required. The appointments committee is responsible for the recommendation of new board members and meets as required.

Recruitment of trustees is directed by organisational need. Green Alliance appoints trustees on the basis of the skills and experience they can bring to the custodianship and management of the business and its activities. All prospective trustees are recruited from a range of external sources and by public advertisement. Recommendations from the appointments committee are voted on at either an AGM or at a board meeting in accordance with our memorandum and articles of association. Each prospective trustee is invited to a board meeting prior to their appointment to ensure mutual suitability. Once confirmed, they are then appointed or co-opted to the board. New trustees are provided with an induction to the organisation and the role, and additional training is made available as required.

Trustees stand down and can be re-elected annually at each AGM. After a trustee has served for one year their position is reviewed, following that it is reviewed at three year intervals. Unless there are exceptional circumstances, no trustee serves longer than eleven years.

Principal risk and uncertainties

Green Alliance operates in an uncertain funding environment, in common with other charities, and a significant amount of our work is reactive and responsive to changing political activity. The trustees have a risk management framework to ensure risks are effectively identified and minimised.

We review our risk register annually and assess all of the risks and mitigating actions necessary to manage them. These include risks relating to:

—[Premises, IT and business continuity]

—[Health and safety]

The greatest risks identified for Green Alliance in 2023 included:

—[Ability to secure sufficient income and to maintain our reserves]

[The ability to find affordable office premises from September ] 2024

We have paid particular attention to guidance from the Charity Commission and the Electoral Commission to ensure that our political advocacy work in the lead up to the next general election is compliant. Training has been provided for all staff, it is covered in trustee inductions and has informed board discussions.

Related party transactions

The Green Alliance Trust and the dormant company The Green Alliance are connected in that all of the directors of The Green Alliance are also trustees of The Green Alliance Trust. There were no transactions with The Green Alliance during the year. Details of other party related transactions are set out in note 15 to the accounts on pages 78-79.

Staff and volunteers

We appointed a new cohort of policy assistants under our graduate scheme October 2022. We are grateful to Chaitanya Kumar, James Beard, Julie Hill and Leah Davis for mentoring staff on the scheme on a pro bono basis throughout the year.

The pay of the senior management team and all staff continues to be reviewed annually by trustees and is increased in accordance with cost of living, where practicable, taking into account the charity’s financial position.

Environmental impact

Green Alliance’s work promotes sustainable development by ensuring that the environment is at the heart of decision making and we seek to apply this in all aspects of our own operations too.

Suppliers are chosen to align with our values and environmental policy, and for potentially higher impact services, such as printing and cleaning, we employ ISO14001 accredited companies with a strong environmental ethos. When purchasing for the office, second-hand items are considered along with criteria such as energy consumption, manufacturing methods, materials, packaging, emissions and the need for consumables.

Publications: For printing high numbers of a publication, a waterless offset litho process is used with vegetable inks. Small print runs are processed digitally. All printing is on uncoated paper manufactured with 100 per cent post-consumer waste. To reduce waste and the need for printing, all publications are made available to read digitally and some are only published online.

Events: In organising our events we attempt to follow the guidance of the sustainable events standard ISO 20121.

[Financial resources]

—[People and talent retention ]

[Reputation and compliance]

Recycling and reuse: Items no longer needed are passed on to charity shops and other reuse distributors; if this is not possible,

Green Alliance Annual report and financial statements 2022-23

materials are recycled where feasible. All electrical equipment is dealt with according to, or exceeding, WEEE directive obligations, and almost all glass, metal, plastic and paper waste, as well as batteries and toner cartridges are recycled.

Transport: Staff are supported in choosing greener methods of transport. Green Alliance promotes the Cycle to Work scheme, we have access to showers and locked bicycle stands, and offer rail season ticket loans. When other transport is required, for example to carry equipment and heavy packages, electric and hybrid taxis, cycles or electric vehicle couriers are preferred.

Public benefit

The charity is guided by founding aims which state that it will:

[conserve, protect and restore the natural resources and ] animal plant life of the world;
[advance the education of the public in respect of ]
conservation, protection and restoration of such natural resources and animal and plant life including the promotion of research;
[promote sustainable development for the benefit of the ] public by:
_ the preservation, conservation and protection of the environment and the prudent use of natural resources; and
_ the promotion of sustainable means of achieving economic growth and social progress.

The trustees confirm they have complied with the Charities Act 2011 to have due regard to public benefit guidance, published by the charity commission in determining Green Alliance’s activities.

Green Alliance is careful to ensure its work is inclusive, accessible and responsive to the needs of beneficiaries.

Trustees’ responsibilities

Trustees, who act as directors of the company for the purposes of the Companies Act, and trustees for charity law purposes, submit their annual report and the financial statements of The Green Alliance Trust for the year ended 31 March 2023. The board of trustees confirms that the annual report and financial statements of the company comply with current statutory requirements, the requirements of the company’s governing document and the provisions of the statement of recommended practice Accounting and Reporting by Charities SORP 2015 FRS 102.

Company law requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of the affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements the trustees are required to:

[select suitable accounting policies and then apply them ] consistently;
[observe the methods and principles in the Charities ] Statement of Recommended Practice (SORP);
[make judgements and estimates that are reasonable and ] prudent;
[state whether applicable UK Accounting standards have been ] followed, subject to any material departures disclosed and explained in the financial statements;
[prepare the financial statements on the going concern basis ] unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time of the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2006. They are also responsible for safeguarding the assets for the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

[there is no relevant audit information of which the charitable ] company’s auditor is unaware;
[they have taken all steps they ought to have taken to make ] themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Safeguarding and whistleblowing

Green Alliance has a safeguarding policy and whistleblowing procedure to ensure staff have reasonable protections in undertaking their work, and are able to report any perceived wrongdoing within the organisation. Whistleblowing reports go directly to the Treasurer. There were no safeguarding or whistleblowing complaints raised in the year.

Auditors

The auditors, Buzzacott, will be proposed for re-appointment in accordance with section 485 of the Companies Act 2006. The report of the trustees has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within part 15 of the Companies Act 2006. In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

On behalf of the trustees

Laura Sandys Chair of the board of trustees 12 September 2023

7Green Alliance Annual report and financial statements 2022-23

Green Alliance Annual report and financial statements 2022-23

Opinion

Independent auditor’s report to the members of The Green Alliance Trust

We have audited the financial statements of The Green Alliance Trust (the ‘charitable company’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023 and of its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Green Alliance Annual report and financial statements 2022-23

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Report and Accounts, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees’ Annual Report, which is also the directors’ report for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the trustees’ report, which is also the directors’ report for the purposes of company law, has been prepared in accordance with applicable legal requirements

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept by the charitable company; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
We identified the laws and regulations applicable to the

Green Alliance Annual report and financial statements 2022-23

charitable company through discussions with management, and from our knowledge and experience of the sector;

— We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011 and data protection legislation;

We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
The identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an Auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

Performed analytical procedures to identify any unusual or unexpected relationships;
Tested journal entries to identify unusual transactions;
Assessed whether judgements and assumptions made in determining the accounting estimates set out in the accounting policies were indicative of potential bias; and
Performed substantive testing of expenditure including authorisation thereof.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Shachi Blakemore (senior statutory auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

12 September 2023

Agreeing financial statement disclosures to underlying supporting documentation;
Reading the minutes of trustee meetings; and
Enquiring of management as to actual and potential litigation and claims, including inspecting the relevant correspondence from regulators and advisors;

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other

8Green Alliance Annual report and financial statements 2022-23

Green Alliance Annual report and financial statements 2022-23

The Green Alliance Trust

Accounts for the year ended 31 March 2023

Statement of financial activities for the year ended 31 March 2023 (incorporating the income and expenditure account)


		2023 Restricted funds	2023 Unrestricted funds	2023 Total funds	2022 Total funds
	Notes	£	£	£	£
Income from: Donations and legacies	3	—	384,395	384,395	332,364
Charitable activities
Political leadership		847,290	2,437	849,727	610,635
Greeningthe economy		107,423	30,173	137,596	630,533
Low carbon future		908,217	156,049	1,064,266	808,761
Resources		—	148,700	148,700	181,959
Natural environment		309,558	71,253	380,811	189,479
Investments		—	7,883	7,883	213
Total income		2,172,488	800,890	2,973,378	2,753,944
Expenditure on: Raisingfunds:
Fundraising	4	—	174,657	174,657	109,850
Charitable activities	4
Political leadership		805,013	4,049	809,062	579,463
Greeningthe economy		299,291	(9,981)	289,310	387,646
Low carbon future		1,028,906	112,913	1,141,819	976,020
Resources		37,605	123,216	160,821	181,977
Natural environment		207,190	72,772	279,962	131,727
Total expenditure		2,378,005	477,626	2,855,631	2,366,683
Net income and net movement in funds	6	(205,517)	323,264	117,747	387,261
Transfers between funds		131,556	(131,556)	—	—
Reconciliation of funds Total funds brought forward		1,052,019	576,474	1,628,493	1,241,232
Total funds carried forward	12	978,058	768,182	1,746,240	1,628,493

All activities relate to continuing operations and the Statement of Financial Activities includes all gains and losses recognised in the year. The comparative Statement of Financial Activities is at note 19.

The notes on pages 68-80 form part of these financial statements.

Green Alliance Annual report and financial statements 2022-23

The Green Alliance Trust

Balance sheet as at 31 March 2023 (company number: 03037633)

	Note	2023 £	2023 £	2022 £	2022 £
Fixed assets Tangible fxed assets	8		29,006		16,933
Current assets Debtors and prepayments	9	605,080		906,039
Cash		1,453,949		1,357,972
		2,059,029		2,264,011
Creditors: amounts falling due within oneyear	10	(341,795)		(652,451)
Net current assets			1,717,234		1,611,560
Total assets less current liabilities	11		1,746,240		1,628,493
Charity funds Restricted funds	12		978,058		1,052,019
General unrestricted funds	12		768,182		576,474
			1,746,240		1,628,493

The full financial statements were approved and authorised for issue by the trustees on the 12 September 2023 and signed on their behalf by

Laura Sandys Paul Lambert FCA Chair Treasurer

The notes on pages 68-80 form part of these financial statements

The Green Alliance Trust Statement of cash flows

	2023 £	2022 £
Cash flows from operating activities Net cash provided byoperatingactivities	116,264	165,130
Cash flows from investing activities Interest income	7,883	213
Purchase of equipment	(28,570)	(10,643)
Sale of equipment	400	—
Net cash used in investingactivities	(20,287)	(10,430)
Changes in cash and cash equivalents in the period	95,977	154,700
Cash and cash equivalents at the beginningof the reportingperiod	1,357,972	1,203,272
Cash and cash equivalents at the end of the reportingperiod	1,453,949	1,357,972

Reconciliation of net income to net cash flow from operating activities

Reconciliation of net income to net cash flow from operating activities
	2023 £	2022 £
Net income	117,747	387,261
Add back depreciation charge	15,273	13,330
Add back loss on disposal	824	—
Interest income	(7,883)	(213)
(Increase)/decrease in debtors	300,959	(365,292)
Increase in creditors	(310,656)	130,044
Net cashprovided byoperatingactivities	116,264	165,130

Analysis of cash and cash equivalents

Analysis of cash and cash equivalents

	2023 £	2022 £
Cash at bank and in hand	1,453,949	1,357,972

No separate statement of movements in net debt has been prepared as there is no difference between the net cash and cash equivalents and the net debt of the charity.

Green Alliance Annual report and financial statements 2022-23

The Green Alliance Trust Notes to the financial statements

1. Accounting policies

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Legal status

The charity is a company limited by guarantee registered in England and Wales. The members of the company are the trustees named on page 88. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Preparation of the accounts on a going concern basis

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements and have paid particular attention to the impact of the unsettled external environment on the charity, as detailed on page 71.

The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

Income

Income is recognised in the year in which the charity is entitled to receipt, it is probable that the charity will receive the income and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period. Income comprises donations, subscriptions, bank interest and income from charitable activities.

Donations are included in full in the Statement of Financial Activities when there is entitlement, probability of receipt and the amount of income receivable can be measured reliably.

Subscriptions are accounted for on an accruals basis. Subscriptions relating to a later period are therefore carried forward to that period and treated as deferred income in the balance sheet.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. This is normally upon notification of the interest paid or payable by the bank.

Income from charitable activities relates to grants and other income of a contractual nature. Grants are recognised when the charity has entitlement to the income, any performance conditions attached to the grants have been met, the amount of income receivable can be measured reliably and there is probability of receipt. Income of a contractual nature is recognised to the extent that it is probable that the economic benefits will flow to the charitable company and the revenue can be reliably measured. It is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.

Costs of raising funds comprise direct costs relating to fundraising income and their associated support costs.

Expenditure on charitable activities includes the costs of all activities undertaken to further the purposes of the charity relating to the strategic vision and their associated support costs.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs and governance costs which support the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. Support costs are allocated based on a percentage of staff costs and overheads directly charged to each activity.

Governance costs are those costs incurred in connection with enabling the charity to comply with external regulation, constitution and statutory requirements and in providing support to the trustees in the discharge of their statutory duties.

The charity is registered for VAT. In common with many other charities, The Green Alliance Trust’s expenses are inflated by the cost of irrecoverable VAT.

Employee benefits

Short term benefits

Short term benefits, including holiday pay, are recognised as an expense in the period in which they are received.

Green Alliance Annual report and financial statements 2022-23

Employee termination benefits

Termination benefits are accounted for on an accrual basis and in line with FRS 102.

or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Pension scheme

The Green Alliance Trust operates a defined contribution pension scheme for the benefit of its employees. The pension scheme of the company is funded by contributions partly from the employees and partly from the company. The assets of the scheme are held independently from those of The Green Alliance Trust in an independently administered fund. The pension costs charged in the financial statements represent the contributions payable during the year.

Operating leases

Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the life of the lease.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors that have been raised by the charity for particular purposes.

Tangible fixed assets and depreciation

Creditors and provisions are recognised where the charity and group has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Statement of cash flows

The charity’s cash flow statement reflects the presentation requirements of FRS 102.

2. Judgement in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management’s best knowledge of the amount, events or actions, actual results may ultimately differ from those estimates. The trustees consider the following items to be areas subject to estimation and judgement:

[estimating the useful economic life of tangible fixed assets for ] the purpose of determining the annual depreciation charge;
[estimating cash flow to assess liquidity and going concern ] basis; and

All assets costing more than £400 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

furniture & fixtures: 33.33 per cent straight line computer equipment: 25 per cent straight line

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.

[allocating support costs across charitable activities.]

The external context in which we work continues to be turbulent with the war in Ukraine, the cost of living crisis and changes within government combining with the tail-end of the coronavirus pandemic to create a challenging environment in which our work is needed as much as ever. As set out in these accounting policies under “preparation of the accounts on a going concern basis”, the Trustees have considered the impact of these factors on the charity and have concluded that although there may be some negative consequences, it is appropriate for the charity to continue to prepare its accounts on the going concern basis.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months

Green Alliance Annual report and financial statements 2022-23

3. Donations

				2023 2022 Unrestricted funds £ £ 330,744 295,363 21,053 21,668 32,598 15,333 384,395 332,364 Total 2023 Total 2022 £ £ 174,657 109,850 809,062 579,463 289,310 387,646 1,141,819 976,020 160,821 181,977 279,962 131,727 2,855,631 2,366,683 Total 2022 £ 109,850 579,463 387,646 976,020 181,977 131,727 2,366,683	2023 2022 Unrestricted funds £ £ 330,744 295,363 21,053 21,668 32,598 15,333 384,395 332,364 Total 2023 Total 2022 £ £ 174,657 109,850 809,062 579,463 289,310 387,646 1,141,819 976,020 160,821 181,977 279,962 131,727 2,855,631 2,366,683 Total 2022 £ 109,850 579,463 387,646 976,020 181,977 131,727 2,366,683
				2023 2022 Unrestricted funds £ £ 330,744 295,363 21,053 21,668 32,598 15,333 384,395 332,364
Donations (trusts and individuals)
Membership subscriptions
Other income
Total


4. Expenditure
	Direct costs £	Direct staf costs £	Support costs £ 28,838 149,606 54,563 195,456 32,035 52,791 513,289 Support costs £ 14,078 108,244 67,085 192,987 28,387 24,728 435,509	Total 2023 £ 174,657 809,062 289,310 1,141,819 160,821 279,962 2,855,631 Total 2022 £ 109,850 579,463 387,646 976,020 181,977 131,727 2,366,683	Total 2022 £
Raising funds: Fundraising	—	145,819			109,850
Charitable activities
Political Leadership	170,445	489,011			579,463
Greeningthe Economy	76,502	158,245			387,646
Low Carbon Future	337,088	609,275			976,020
Resources	40,959	87,827			181,977
Natural Environment	54,000	173,171			131,727
Total	678,994	1,663,348			2,366,683
	Direct costs £	Direct staf costs £
Raising funds: Fundraising	—	95,772
Charitable activities Political Leadership	190,496	280,723
Greeningthe Economy	129,153	191,408
Low Carbon Future	183,603	599,430
Resources	75,805	77,785
Natural Environment	36,489	70,510
Total	615,546	1,315,628

5. Allocation of support costs to activities


	Raising funds £	Political Leadership £	Greening the Economy £	Low Carbon Future £	Resources £	Natural Environment £	Total 2023 £	Total 2022 £
Premises	—	43,162	18,986	61,167	11,968	15,132	150,415	95,880
Ofce costs	—	1,173	516	1,663	325	411	4,088	4,371
Communication	—	2,590	1,139	3,670	718	908	9,025	20,841
Support staf costs	26,248	88,020	28,483	109,667	15,808	31,170	299,396	273,314
Governance – staf	2,590	8,687	2,811	10,824	1,560	3,076	29,548	29,000
Governance – other	—	5,974	2,628	8,465	1,656	2,094	20,817	12,103
Total	28,838	149,606	54,563	195,456	32,035	52,791	513,289	435,509
	Raising funds £	Political Leadership £	Greening the Economy £	Low Carbon Future £	Resources £	Natural Environment £	Total 2021 £
Premises	—	25,776	16,630	39,769	7,568	6,137	95,880
Ofce costs	—	1,175	758	1,813	345	280	4,371
Communication	—	5,603	3,615	8,644	1,645	1,334	20,841
Support staf costs	11,967	66,248	39,764	124,528	16,159	14,648	273,314
Governance - staf	2,111	6,188	4,219	13,213	1,715	1,554	29,000
Governance - other	—	3,254	2,099	5,020	955	775	12,103
Total	14,078	108,244	67,085	192,987	28,387	24,728	435,509

Support costs have been allocated based on the percentage of staff costs and overheads directly charged to each activity.

6. Net income

	2023 £	2022 £
This is stated after charging the following: Depreciation of tangible fxed assets - owned bythe charity	15,273	13,330
Auditor’s remuneration - as auditors	12,500	12,000
- other services	—	—
Operating lease costs(property)	105,779	21,750

Green Alliance Annual report and financial statements 2022-23

7. Staff costs and numbers


	2023 £	2022 £
Wages and salaries	1,680,550	1,349,657
Social securitycosts	189,650	171,304
Pension costs	122,092	96,980
Total	1,992,292	1,617,941

The average head count of staf during theyear was as follows:	2023 No.	2022 No.
Project staf	31	29
Support staf	6	6
Governance	1	1
Fundraising	3	2
Total	41	38
The total full time equivalent	39	32

The total number of employees earning in excess of £60,000 during the	year were as follows:
Staf earningremuneration between £60,000 - £70,000	2	1
Staf earningremuneration between £70,001 - £80,000	2	2
Staf earningremuneration between £110,001 - £120,000	1	1

Employer pension contributions totalling £31,956 (2022: £33,922) were paid into a defined contribution scheme for the above higher earners.

Key management personnel comprise the trustees and chief executive and the senior management team. The total employment benefits including employer pension and national insurance contributions of the key management personnel were £427,942 (2022: £420,413).

During the year no trustees received remuneration or benefits in kind (2022 – none). During the year, expenses of £552 were reimbursed to 2 trustees for travel and subsistence (2022: £104 - 2).

8. Tangible fixed assets

	Furniture and fttings £	Computers and IT equipment £	Total £
Cost At 1 April 2022	19,316	55,617	74,933
Additions	530	28,040	28,570
Disposals	(472)	(12,542)	(13,014)
At 31 March 2023	19,374	71,115	90,489
Depreciation At 1 April 2022	17,271	40,729	58,000
Charge for theyear	1,199	14,074	15,273
Disposals	(472)	(11,318)	(11,790)
At 31 March 2023	17,998	43,485	61,483
Net book value At 31 March 2023	1,376	27,630	29,006
At 31 March 2022	2,045	14,888	16,933

9. Debtors: due within one year

	Total funds 2023 £	Total funds 2022 £
Trade debtors	222,114	354,492
Prepayments and accrued income	349,744	519,795
Other debtors	33,222	31,752
Total	605,080	906,039

10. Creditors: amounts falling due in one year

10. Creditors: amounts falling due in one year

	Total funds 2023 £	Total funds 2022 £
Trade creditors	40,613	116,440
Taxation and social security	54,111	66,561
VAT payable	21,417	60,526
Accruals	83,675	107,501
Deferred income (see note below)	117,585	286,563
Other creditors	24,394	14,860
Total	341,795	652,451

Deferred income relates to income received in the year specifically for the following year. In 2023, £286,563 was released to the Statement of Financial Activities and £117,585 was received in the year but for project work to be performed in the following period.

Included within creditors is £26,943 (2022 - £66,923) relating to funds held on behalf of APPG for the Environment.

Green Alliance Annual report and financial statements 2022-23

11. Analysis of net assets between funds


	Restricted funds 2023 £ — 981,758 (3,700) 978,058 Restricted funds 2022 £ — 1,052,019 — 1,052,019	Unrestricted funds 2023 £	Total funds 2023 £ 29,006 2,059,029 (341,795) 1,746,240 Total funds 2022 £ 16,933 2,264,011 (652,451) 1,628,493	Total funds 2022 £
Tangible fxed assets		29,006		16,933
Current assets		1,077,271		2,264,011
Creditors due within oneyear		(338,095)		(652,451)
Total		768,182		1,628,493
		Unrestricted funds 2022 £
Tangible fxed assets		16,933
Current assets		1,211,992
Creditors due within oneyear		(652,451)
		576,474

12. Statement of funds

	At 1 April 2022 £	Income £	Transfers in/(out) £
Restricted funds
Political Leadership	254,280	847,290	10,000
Greeningthe Economy	244,040	107,423	21,016
Low Carbon Future	370,219	908,217	95,040
Resources	83,254	—	—
Natural Environment	100,226	309,558	5,500
	1,052,019	2,172,488	131,556
Unrestricted funds
General funds	576,474	800,890	(281,556)
Designated funds
Propertyfund	—	—	150,000
Total funds	1,628,493	2,973,378	—

12. Statement of funds (continued)


	At 1 April 2021 £	Income £	Expenditure £	Transfers In/(out) £	31 March 2022 £
Restricted funds Political Leadership	218,518	535,635	(539,460)	39,587	254,280
Greeningthe Economy	48	357,907	(197,476)	83,561	244,040
Low Carbon Future	449,128	745,262	(824,171)	—	370,219
Resources	88,400	74,920	(80,066)	—	83,254
Natural Environment	28,407	150,280	(78,461)	—	100,226
	784,501	1,864,004	(1,719,634)	123,148	1,052,019
Unrestricted funds
General funds	306,731	889,940	(647,049)	26,852	576,474
Designated funds
Propertyfund	150,000	—	—	(150,000)	—
	456,731	889,940	(647,049)	(123,148)	576,474
Total funds	1,241,232	2,753,944	(2,366,683)	—	1,628,493

Funding received for specific projects is accounted for as restricted funds. Where the fund is overspent a transfer is made from general funds to cover the deficit. Green Alliance’s restricted funds were divided between themes of work with the following aims:

Political Leadership: building the ambitious political leadership necessary to bring about change to reverse nature’s decline and create a greener, fairer, low carbon economy.

Greening the Economy: to identify the policies needed to support the shift to a green economy.

Low Carbon Future: accelerating the renewal and rapid decarbonisation of the UK’s energy infrastructure and presenting policy solutions to make power more flexible.

Resources: working to bring about a more resource efficient system, which keeps materials in productive use and avoids the environmental problems caused by waste.

Natural Environment: generating new thinking and building powerful new alliances to support nature’s recovery.

The balances on restricted funds as at 31 March arise from income received for specific projects on which some expenditure is still to be incurred.

Green Alliance Annual report and financial statements 2022-23

13. Operating lease commitments

At 31 March 2022 the charity had the following future lease payments (excluding VAT), under non-cancellable operating leases:

non-cancellable operating leases:

	Land and buildings 2023 £	Land and buildings 2022 £
Expiry: Under 1year	105,840	105,840
Between 2 and 5years	52,920	158,760

During the year the charity moved offices, the previous lease was charged at a peppercorn rent.

14. Related party transactions

Relatedparty	Nature of transaction	Transaction amount 2023 £	Transaction amount 2022 £	Further details and connection
Seahorse Environmental Communications	Expenditure	12,185	19,376	Consultancy services were provided for the Greener UK programme.; Shaun Spiers is a member of the advisory council; Benet Northcote is a senior adviser.
RSPB	Income	1,000	20,805	Member of the Environment APPG
		845		Contribution to costs of Environment APPG reception.
		11,305		Funding provided for Greener UK 2022-23
		1,000		Contribution to costs of party conference receptions.
		10,000		Fundingprovided for the Impact 2024 project
	Debtor	12,134		Graham Wynne is vice president of the RSPB, David Baldock is an advisory committee member and Jane Reeves is a member of the England AdvisoryCommittee to the RSPB.
WWF UK	Income	421	1,500	Contribution to costs of Environment APPG reception
		1,000		Member of the Environment APPG
		14,323	47,845	Funding provided for Greener UK 2022-3
		25,000		Fundingfor the Warm this Winterproject
		3,000		Contribution to costs of party conference receptions
	Expenditure	214		Contribution to costs of parliamentaryreception
	Debtor	34,591	14,323
				Rita Clifton is a fellow and former trustee
The Wildlife Trust	Income	1,000	9,126	Member of the Environment APPG
		505		Contribution to costs of Environment APPG reception
		7,626		Funding provided for Greener UK 2022-3
		1,000		Contribution to costs of party conference receptions
		15,000		Funding provided for the Impact 2024 project
		1,000		Member of the Environment APPG
	Debtor	11,585		Craig Bennett is chief executive of The Wildlife Trust

14. Related party transactions (continued)


Related party	Nature of transaction	Transaction amount 2023 £	Transaction amount 2022 £	Further details and connections
Southern Water Services	Income	5,000	1,552	Member of the Environment APPG to March 2023
	Debtor	5,000		Member of the Environment APPG to March 2024
				Rosemary Boot was an independent non-executive director of Southern Water Services
Anglian Water	Income	4,000	–	Member of the Environment APPG Craig Bennett is chair, Independent Challenge Group, Anglian Water
Wessex Water	Income	1,000		Member of the Business Circle
				Fiona Reynolds is non-executive director of Wessex Water Services
Royal Botanic Gardens (RBG), Kew	Income	1,000		Member of the Environment APPG
				Jane Reeves is a trustee of The Foundation and Friends of RBG Kew and independent member, Finance and Resources Committee, RBG, Kew

15. Share capital

The Green Alliance Trust is a company limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.

16. Taxation

The charitable company is exempt from corporation tax on its charitable activities.

17. Pension Commitments

The pension cost represents contributions made by the charity to the defined contribution scheme.

18. Commitments

At 31 March 2023 there are no capital commitments (2022: £nil).

Green Alliance Annual report and financial statements 2022-23

19. Comparative statement of financial activities

	Notes	2022 Restricted funds £	2022 Unrestricted funds £	2022 Total funds £
Income from: Donations and legacies	3	—	332,364	332,364
Charitable activities
Political Leadership		535,635	75,000	610,635
Greeningthe Economy		357,907	272,626	630,533
Low Carbon Future		745,262	63,499	808,761
Resources		74,920	107,039	181,959
Natural Environment		150,280	39,199	189,479
Investments		—	213	213
Total income		1,864,004	889,940	2,753,944
Expenditure on: Raisingfunds:
Fundraising	4	—	109,850	109,850
Charitable activities	4
Political Leadership		539,460	40,003	579,463
Greeningthe Economy		197,476	190,170	387,646
Low Carbon Future		824,171	151,849	976,020
Resources		80,066	101,911	181,977
Natural Environment		78,461	53,266	131,727
Total expenditure		1,719,634	647,049	2,366,683
Net income and net movement in funds		144,370	242,891	387,261
Transfer between funds		123,148	(123,148)	—
Reconciliation of funds Total funds brought forward		784,501	456,731	1,241,232
Total funds carried forward	12	1,052,019	576,474	1,628,493

We are grateful to every organisation and individual who contributed to our work in 2022-23

Thanks

Green Alliance Annual report and financial statements 2022-23

“Montpelier Foundation is pleased to core fund Green Alliance so it can continue nimbly responding to the political agenda and building the long term conditions for strong UK environmental policy.”

Louise Busson, programme manager, Montpelier Foundation

For details about supporting Green Alliance as a funder, partner or member, please contact Charlotte McMenamin-Walshe, partnerships officer, cmcmenamin-walshe@greenalliance.org.uk

£1,000 - £5,000 £20,001 - £30,000 AECOM Foundation for Integrated Bambino Mio Transport Marmot Charitable Trust Bouygues National Trust Co-Op CPRE Pool Fund for International Energy Cycling UK PricedOut E3G RSPB Heineken Treebeard Trust Hope for the Future Wildlife Trusts Octopus Orsted £30,001 - £40,000 OVO energy Gower Street Ramco John Ellerman Foundation Scottish Power Schroder Foundation Southern Water £40,001 - £50,000 Taylor & Francis Group Deloitte Triodos Woodland Trust Wessex Water WWF Yorkshire Water £50,001 - £75,000 £5,001 - £10,000 All Party Parliamentary Group Catch 22 on the Environment Energy Saving Trust Esmée Fairbairn Foundation The Climate Group Good Food Institute Europe Frederick Mulder Foundation Waterloo Foundation Joseph Rowntree Charitable £75,001 - £100,000 Trust Samworth Foundation Kestrelman Trust Uplift (regrant from Warm this Marine Conservation Society Winter coalition funding) Pickwell Foundation Tendo Consulting £100,001 - £125,000 Wildfowl and Wetland Trust ClimateWorks Foundation £10,001 - £20,000 £250,001 - £300,000 ClientEarth Network for Social Change Friends of the Earth £300,001 - £350,000 Garfield Weston Foundation Montpelier Foundation Greenpeace UK Quadrature Climate IPPR Foundation National Grid £550,001 - £600,000 National Philanthropic Trust European Climate Foundation Reading University Schneider Electric UK Tregoning Trust Zero Waste Scotland

Green Alliance Annual report and financial statements 2022-23

Our partnerships

Greener UK (see page 18)

Circular Economy Task Force (see page 35)

Impact 2024 (see page 45)

Warm this Winter (see page 16)

Business Circle

Green Alliance Annual report and financial statements 2022-23

Members

Thanks to our individual members who include environmental, business and government experts active in our network, and those in other spheres who support our mission.

John Adams
Syed Ahmed
Victor Anderson
Frederick Appleton
Tim Ash Vie
Anne Ashe
John Ashton
Dr Robert Atkinson
Janet Barber
Alison Barnes
Phil Barton
Clive Bates
Toby Belsom
Terence Bendixson
David Bent
Lord Berkeley
Peter Betts
Dr Stephen Bolt
Duncan Brack
Tim Branton
Tom Burke CBE
Richard Burnett-Hall
Kate Burningham
Tony Burton
Sarah Burton
Danielle Byrne
Alison Cairns
Lord Cameron of
Dillington
Mark Campanale
Rachel Cary
Giles Chitty
Chris Church
Eddington Clark
Roger Clarke
Tim Cordy
Martin Couchman OBE

Paul Court
Kate Davies
Hannah Dick
Philip Douglas
Julie Doyle
Stephanie Draper
Jane Durney
Jack Easton
Sara Eppel
Louise Every
Richard Eyre
Bill Eyres
Malcolm Fergusson
Tim Foxon
Justin French-Brooks
Martin Gibson
Brendan Gillespie
William Gillis
Matthew Gorman
Dr Tony Grayling
Prof Michael Grubb
Nigel Haigh OBE
Paul Hamblin
Sally Hamwee
Dan Hamza-Goodacre
Sir Peter Harrop
Nick Hartley
Dr Paul Hatchwell
Dirk Hazell
Barbara Herridge
Joan Herrmann
Hannah Hislop
Paula Hollings
Stuart Housden
Catherine Howarth
Rupert Howes
Robert Hull

Merlin Hyman Sue Riddlestone Jane Vaus Bernie Bulkin Michael Jacobs Michael Roberts Andrew Warren James Cameron Prof Nicholas Jenkins Nick Robins Dr Steve Waygood Rodney Chase CBE Stanley Johnson Neil Rotheroe Anne Weir Ian Christie Claire Jones Phil Rothwell Alan Wheeler Greg Conary Prof Andrew Jordan Prof Stephen Salter Dr Rowan Whimster Andrea Cook OBE Angela King Prof Philippe Sands Sheena Will Heather Currey Jean Lambert MEP Jenny Saunders Prof James Wilsdon Cathy Debenham Paul Lambert Nicholas Schoon Nicholas Wilson Dr Nick Eyre Lucinda Langton Paul Scott Sir Graham Wynne CBE Zac Goldsmith Dr Paul Leinster OBE Juhi Shareef Baroness Young of Old Matt Gosden Scone Simon Lyster Yasmin Shariff David Green OBE Ian MacArthur Ben Shaw Dimitri Zenghelis Emma Howard Boyd Eleanor Mackay Dr William Sheate Paul Jefferiss Dr Tom Macmillan Richard Shennan Donor members Claire Jones Peter Maddox Jonathan SinclairRosemary Boot Baroness Brown of Mark Mansley Watson Anthony Bourne Cambridge DBE Deborah Mattinson Neil Sinden Nicki Gavron Colin Le Duc Ed Mayo Rita Singh Ian Hawking Thomas Lingard Robert McCracken KC Prof Jim Skea Aleksander Hughes Patrick Mahon Duncan McLaren James Skinner Robin Latchem Michael Massey Paul Meins Stephen Somerville Hywel Lloyd John Midgley Charles Millar Naomi Southwell Jiggy Lloyd Alice Page Peter Mitchell Shaun Spiers Hien Luong MT Rainey Prof John Murlis Martin Spray Dorothy MacKenzie Matthew Rhodes Dr Elizabeth Ness Adrian Spurrell Peter Madden Chris Rose Dinah Nichols Ben Stafford Lilli Matson Penny Shepherd Adam Ognall Ralph Steadman Graham Meeks Lord Thomas Of Gresford Tom Oliver Clym Tomas Sir Jonathon Porritt Stephenson CBE Dr Tom Tibbits Prof Timothy O’Riordan John Stewart Julian Rose John Webb Derek Osborn CBE Andrew Stirling Philip Sellwood Philip Wolfe MBE Sara Parkin Neil Stockley Samantha Simic Dr Doug Parr Martin Stott Jane Thornback Daisy Streatfeild Paul Vanston Anthony Paterson Craig Peters Joss Tantram FRSA Prashant Vaze Adrian Phillips CBE Dr Richard Tapper Dr Emma Woolliams Clare Taylor Prof Nick Pidgeon Ben Plowden Derek Taylor Life members William Thicknes Anita Pollack David Andrew Gillian Thomas John Pontin Alison Austin OBE Dr Andrew Purkis OBE Guy Thompson The Rt Hon the Lord Alison Tickell Barker of Battle Denis Pym Dr Kate Rawles Dr Bruce Tofield Richard Barnes Jasmine Tooke Dr Robert Barrington Dame Fiona Reynolds DBE Mike Tregent Katherine and Ben Bell David Richards Richard Usher Dr Robin Bidwell CBE

Green Alliance Annual report and financial statements 2022-23

Green Alliance

Senior management team Lydia Collas Fabiana Ottini Board Policy analyst Office manager and PA to the Shaun Spiers (from April 2022) executive director Sir Graham Wynne Executive director (from March 2023) Chair (to July 2023) Liam Hardy Belinda Gordon Policy analyst Siri McDonnell Laura Sandys Strategy director (from July 2022) Events and engagement Chair (from July 2023) (to September 2022) Holly Rowden manager Paul Lambert FCA Blanche Shackleton Policy adviser Marta Silva Hon Treasurer Strategy and partnerships director James Fotherby Finance manager Dame Fiona Reynolds DBE (from December 2022) Policy adviser Joe Dodd Rosemary Boot (to January 2023) Press officer Dustin BentonPolicy director Zoe Toone (to February 2023) Ben Caldecott (to December 2022) Policy adviser Kenza Essalama Jenny Baker (to January 2023) Communications officer Alison Austin OBE Operations director Robbie McPherson (from August 2022) David Baldock Roz Bulleid Policy adviser Leslene Powell Rita Clifton CBE Research director (to March 2023) HR and administration officer Benet Northcote Johann Beckford Charlotte MacMenaminPolicy adviser Walshe Craig Bennett Policy and politics team (from April 2022) Partnerships officer Dhara Vyas Chris Venables Florence Boyd (from May 2022) (from September 2022) Deputy director of politics and Political adviser Anusha Shah partnerships (from June 2022) (from March 2023) Ruth Chambers Alice Watson Graduate scheme Jane Reeves Senior fellow Political adviser September 2021 to (from March 2023) Sarah Williams (from July 2022) September 2022 Head of Greener UK unit Rosie Allen Sophie O’Connell Policy adviser Libby PeakeHead of resource policy (from September 2022) Policy assistant Sophia Greacen Susan Evans Sophie O’Connell Interim head of resource Policy adviser Policy assistant policy (from September 2022) Jessica Kleckza (to August 2022) Sophia Greacen Policy assistant (to June 2022) Helena Bennet Policy adviser Head of climate policy (from September 2022) Joseph Evans Sam Alvis Arpana Giritharan Policy assistant (to June 2022) Head of economy Policy adviser (to April 2023) (from July 2022) October 2022 to Steve Coulter Bryony Loveless September 2023 Head of economy Policy adviser (from June 2023) (from June 2022 to December Jasmine Dhaliwal James Elliot 2022) Policy assistant Senior policy adviser Joseph Keegan Joe Tetlow Development team Policy assistant (to June 2023) Senior political adviser Karen Crane Stuart Dossett Head of communications Emma McKelvie Senior policy adviser Frieda Metternich Policy assistant Cameron Witton Programme manager Faustine Wheeler Senior policy adviser (on maternity leave from Policy assistant (from May 2022) January 2023) Heather Plumpton Claire Somerville Senior policy analyst Programme and operations manager (maternity cover Zoe Avison from December 2022) Policy analyst Liz Potts Verner Viinaisen Office manager and EA to the Policy analyst executive director (to December 2022)

Company registered number 03037633

Charity registered number 1045395

Registered office Green Alliance, 18th Floor, Millbank Tower, 21-24 Millbank, London, SW1P 4QP

Secretary Jenny Baker Operations director

Auditors Buzzacott LLP, 130 Wood Street, London, EC2V 6DL

Bankers Unity Trust Bank plc, Nine Brindley Place, Birmingham, B1 2HB

Solicitors Bates Wells, 10 Queen Street Place, London, EC4R 1BE

The charity and company The Green Alliance Trust operates under the working name Green Alliance.

Green Alliance 18th Floor Millbank Tower 21-24 Millbank London SW1P 4QP 020 7233 7433 ga@green-alliance.org.uk www.green-alliance.org.uk @GreenAllianceUK blog: www.greenallianceblog.org.uk

2023-03-31-accounts

Contents

Chair’s introduction

Trustees report

Accounts

p36

Chair’s introduction Sir Graham Wynne

Our vision

Our vision and strategy

Our strategy 2021-24

1. Turn UK political ambition on climate and nature into rapid action

2. Promote effective solutions for a fair transition to a green economy

How we plan to do this:

3. Push the boundaries to find new answers to

complex environmental problems

The big questions we address include:

Political Leadership

Resources

Natural Environment

Greening the Economy

Low Carbon Future

Our values

We are optimists

Highlights of the year

Political Leadership

Providing proactive rapid response

Increasing parliamentary engagement

Green solutions to the cost of living

A strong presence at party conferences

Tracking net zero progress

Pushing for greater ambition

Greener UK is a coalition of ten

Greener UK

Implementing new environmental governance

Principles and targets

Engagement with the new watchdog

Environmental governance across the UK

“I received

Lord Krebs

Highlighting the absence of trade scrutiny

Defending against the loss of vital environmental protections

“A powerful example of strong sector collaboration”

Greening the Economy

Promoting green investment

Ensuring nature is recognised as infrastructure

Industrial strategy fit for the future

Climate for growth

Powering the labour market

The Green Jobs for All Forum

Responding to the US Inflation Reduction Act

The green finance challenge

Locked out

Why tax needs to change

Why transport taxes needs reform

The case for a windfall tax

The power of tax to drive a green economy

Low Carbon Future

Energy security and the cost of living

Speed up energy efficiency

Cutting the climate impact of transport

Leadership on transport

The need for a ZEV mandate now

Urban heroes

Green solutions to fuel and transport poverty

Industrial decarbonisation

Supporting the steel industry to clean up

A greener formula for chemicals

Illustration from The Global Methane Pledge, November 2022

The case against new coal mines in the UK

Is the UK committed to the global methane pledge?

The invisible problem of UK consumption emissions

Resources

Addressing government inertia

Why reporting and targets matter

Illustration from Circular construction, March 2023

New solutions to modernise the construction industry

Influencing UK critical minerals strategy

Pressure to ban disposable vapes

Thought leadership on land use and the environment

Natural Environment