<p>Under the Climate Change Act 2008 we are required to follow international guidelines on emissions reporting, which require emissions from the burning of oil and gas to be accounted for in the country in which they are used. This is in line with guidance from the Intergovernmental Panel on Climate Change.</p><p> </p><p>Emissions from UK oil and gas extraction are accounted for in our legally-binding carbon budgets. This includes projected future emissions from new licensing rounds. The judgment of the Oslo District Court does not change this.</p>