Net zero consultancy · UK

Net zero consultancy: what the work is and how to choose

A net zero consultancy helps an organisation get from a measured emissions baseline to a target, a plan and claims that hold up.

No licence or statutory register exists for net zero consultants, so this page sets out the instruments the work is built on — the Climate Change Act 2008, the SBTi Corporate Net-Zero Standard and PPN 006 — and the questions that separate a good net zero consultant from a weak one.

How to choose →Read the FAQ

Checked against 25 sources fromlegislation.gov.ukGOV.UKScience Based Targets initiativeSBTi ServicesCabinet OfficeNHS Englandand 6 moreSee the sources

The work

What net zero consultants actually do

Net zero consultants turn a commitment into something measurable: a baseline, a target, a reduction plan and a way of reporting progress.

The work starts with an inventory, usually built by emissions compliance consultants or a carbon consultancy, because a target is only as good as the baseline it is measured from.

From there a net zero consultant helps choose a target method, sequence the reductions and prepare whatever a buyer, lender or regulator is asking for.

The same data also feeds SECR figures in the directors’ report and, for listed companies in scope and anyone choosing to report, the UK SRS climate standard.

A wider market guide to net zero consultancy covers how firms in this field scope their work.

Net zero is a different claim from carbon neutrality, which is covered on the carbon neutral consultants page.

A typical engagement, in order

01
Measure the baseline
A GHG Protocol inventory: Scope 1, Scope 2 and the Scope 3 categories that matter.
02
Set the target
Near-term and long-term, validated by the SBTi or set internally and stated as gross or net.
03
Plan the reductions
Measures, owners, capital and dates — the substance of any transition plan.
04
Meet the asks that apply
A PPN 006 Carbon Reduction Plan, SECR figures, CDP or investor questionnaires.
05
Report and claim carefully
Progress against the gross target, and claims that state their basis.

The UK framework

The UK’s net zero target binds the Secretary of State

The UK’s net zero target is in section 1(1) of the Climate Change Act 2008: the net UK carbon account for 2050 must be at least 100% lower than the 1990 baseline.

The figure was raised from 80% to 100% by the 2050 Target Amendment Order 2019, laid in draft before Parliament, and the change took effect on 27 June 2019.

The duty is the Secretary of State’s, and so is the duty under section 4 to set five-year carbon budgets and keep within them.

A carbon budget is therefore a national ceiling, and it places no obligation on any individual company.

The seventh budget, 535 million tonnes for 2038 to 2042, was set by the Carbon Budget Order 2026, made on 25 June 2026.

Separately, the UK’s 2035 Nationally Determined Contribution commits to at least an 81% cut against 1990 by 2035 — a different instrument from the sixth carbon budget.

The government’s Net Zero Strategy of October 2021 set out a pathway at the time, and it is no longer the government’s current delivery plan.

Exists, applies, compels

A net zero consultant who tells you the Climate Change Act requires your company to reach net zero is wrong.

Company-level obligations come from procurement conditions and disclosure rules, which are set out below.

Each Order states a tonnage, never a percentage. Source: the Orders, article 2; CCA 2008 s.4
Budget	Period	Level (MtCO2e)	Order
CB4	2023–2027	1,950	SI 2011/1603
CB5	2028–2032	1,725	SI 2016/785
CB6	2033–2037	965	SI 2021/750
CB7	2038–2042	535	SI 2026/695

Targets

Science-based targets: V1.3.1 now, V2.0 from 2027

Most corporate net zero targets are set against the SBTi Corporate Net-Zero Standard, a voluntary framework run by a private initiative, not a legal requirement.

The SBTi published Version 2.0 on 11 June 2026, and its transition guide opens validations against it on 1 February 2027.

Until then, and for anyone submitting before 31 January 2028 who prefers it, Version 1.3.1 remains the standard to use.

The SBTi tells companies with commitments or renewals due in 2026 or 2027 to keep developing them under Version 1.3.1, and companies with existing validated targets do not need to set new ones.

Smaller companies may use a simpler route if they meet every one of the SME gates, including Scope 1 and location-based Scope 2 below 10,000 tCO2e, and three of four size and sector tests.

Validation is done by SBTi Services, not by the consultant, and its published fees are set by turnover tier and organisation type.

A target stated net of carbon credits is not the same as a reduction target: under UK SRS S2 ¶36(c) an entity with a net target also discloses its gross target.

SBTi Corporate Net-Zero Standard

11 Jun 2026
Version 2.0 published
Final, but not yet usable for validation.
1 Feb 2027
V2.0 validations open
Companies may submit under V1.3.1 or V2.0.
31 Jan 2028
V1.3.1 submissions close
V2.0 is mandatory for submissions from 1 February 2028.

Source: SBTi CNZS V2.0 version table · Transition Guide Table 1

Carbon Reduction Plans

PPN 006: a condition of bidding, not a legal duty

PPN 006 asks in-scope contracting authorities to make a Carbon Reduction Plan a condition of participation in major contracts.

A company needs one only where it is bidding for a specific in-scope contract above the threshold, so “companies must have a Carbon Reduction Plan” overstates it.

Source: Cabinet Office, PPN 006, its Technical Standard and FAQ; NHS England v3 (11 December 2025).
Question	What PPN 006 says
Who applies it	Central government departments, their executive agencies and non-departmental public bodies.
Which contracts	An estimated contract value above £5 million a year including VAT, averaged over the life of the contract — per contract, not per supplier.
From when	Procurements advertised on or after 24 February 2025; earlier procurements stay under PPN 06/21.
Commitment	Net zero by 2050 in the UK.
Emissions	Scope 1 and 2 in full, plus five Scope 3 categories under the Technical Standard: upstream and downstream transportation and distribution, waste, business travel and employee commuting.
Gases	The seven Kyoto Protocol gases, including nitrogen trifluoride.
Publication	On the bidder's website, reviewed within six months of year-end, signed off by the board or equivalent.
NHS	A separate NHS England requirement with the same £5 million full-plan threshold, which accepts a PPN 006 plan.

A Carbon Reduction Plan does not need to be audited, but the Technical Standard expects the footprint to be conducted to a reasonable level of assurance.

The five Scope 3 categories are a subset, so a plan built to PPN 006 does not satisfy a request for a full value-chain footprint.

Whether a plan is needed for a particular bid is one of the questions in the carbon legislation readiness check.

For a supplier that bids often, the plan becomes one more procurement requirement to answer consistently, and tender and RFP software can hold the current version beside the rest of the bid content, so each submission points to the plan the board last signed off.

Transition plans

No UK duty to publish a transition plan — yet

No UK entity is under a legal duty to have, implement or publish a climate transition plan.

The government’s consultation on transition plan requirements ran from 25 June to 17 September 2025, and no response has been published.

UK SRS S2 ¶14(a)(iv) asks an entity to describe any transition plan it has, which is a disclosure duty only for those applying the standard.

The FCA’s final rules in PS26/19, following its CP26/5 consultation, require in-scope listed companies to disclose in the annual report whether they have a climate-related transition plan and, if so, where it can be found.

A net zero consultant can help build a plan that would survive that scrutiny, but should not tell you that one is legally required today.

A statement, not a plan

The FCA’s final rules in PS26/19 ask listed companies whether they have a transition plan.

They do not require one.

Claims

Net zero and carbon neutral are different claims

A net zero target describes deep reductions over time, while a carbon neutral claim describes a period in which remaining emissions are offset.

The main UK carbon neutrality standard, PAS 2060, was withdrawn at the end of 2025 and cannot be obtained.

Its named successor, ISO 14068-1:2023, was itself withdrawn on 11 September 2026 and is being replaced by ISO 14068:2026.

The ASA’s guidance on carbon neutral claims says marketers should avoid unqualified “carbon neutral” or “net zero” claims and make clear how much rests on offsetting.

Offsets are never deducted from reported emissions: UK SRS S2 ¶29(a) asks for gross Scope 1, 2 and 3 figures.

Choosing a net zero consultant

Ten questions to ask before you hire

No professional register is required to call yourself a net zero consultant, and UKAS accredits verification and certification bodies, not consultants.

Method and scope

Which GHG Protocol standards and which UK conversion factor year will the baseline use?
Which Scope 3 categories will you include, and how will exclusions be justified?
Will the target be set for SBTi validation under V1.3.1, and who submits it?
Will the target be stated gross, and how will any credits be reported separately?
If we bid for public contracts, will the plan meet the PPN 006 Technical Standard in full?

People, independence and outputs

Who will do the work, and what have they produced before that we can read?
Do you sell offsets, energy products or software alongside the advice?
Which claims will you advise us not to make, and why?
What do we own at the end — the model, the data and the methodology note?
What does the quote include and exclude, in writing?

Carbon Legal is an independent reference and does not carry out net zero engagements itself.

A net zero consultancy service is in development, and in the meantime you can book a free 15-minute call to talk your position through, or use the contact page.

Where it helps, we can introduce you to independent specialists; the questions above apply to them as much as to anyone else.

The wider picture of UK reporting duties is on the sustainability consultancy page.

Numbers worth knowing

Three figures that scope the work

535

Million tonnes CO2e: the seventh carbon budget, 2038–2042

SI 2026/695 art. 2

Scope 3 categories a PPN 006 plan must report — not all fifteen

PPN 006 Technical Standard

10,000

tCO2e Scope 1 and location-based Scope 2 ceiling for the SBTi SME route

SBTi SME FAQs V6.2 Q6

Frequently asked

Questions people ask

What do net zero consultants do?

A net zero consultant helps an organisation measure its greenhouse gas emissions, set a reduction target, plan how to meet it and report against it. In the UK that usually means a GHG Protocol inventory, a target validated against the SBTi Corporate Net-Zero Standard or set internally, a Carbon Reduction Plan where a public contract asks for one, and claims that the ASA and CMA would accept. No licence or statutory register exists for net zero consultants, so the questions you ask decide the quality you get.

What is the difference between a net zero consultant and a net zero consultancy?

A net zero consultancy is the firm and a net zero consultant is the person doing the work. The deliverables are the same: a measured baseline, a target, a reduction plan, and the reporting and claims that go with them. Ask who will actually do the work and what they have produced before.

Is net zero a legal requirement for UK companies?

No. Section 1(1) of the Climate Change Act 2008 places the duty to reach net zero by 2050 on the Secretary of State, not on companies, and the five-year carbon budgets are national ceilings with the same shape. Companies meet net zero requirements through other routes: a Carbon Reduction Plan as a condition of participation in some public contracts, and disclosure rules such as SECR and the FCA's final UK SRS rules for listed companies, which apply on a comply-or-explain basis from 2027.

Do I need a carbon reduction plan to bid for government contracts?

Only for in-scope procurements. PPN 006 asks in-scope central government bodies to make a Carbon Reduction Plan a condition of participation for contracts with an estimated value above £5 million a year including VAT, averaged over the life of the contract, for procurements advertised on or after 24 February 2025. The plan confirms a commitment to net zero by 2050 in the UK and reports Scope 1, Scope 2 and five Scope 3 categories. NHS England applies its own, separate requirement that accepts a PPN 006 plan.

Which SBTi standard should we use in 2026?

Version 1.3.1 of the Corporate Net-Zero Standard. The SBTi published Version 2.0 on 11 June 2026, but validations against it open on 1 February 2027, and companies may keep submitting under Version 1.3.1 until 31 January 2028. The SBTi tells companies with commitments or target renewals due in 2026 or 2027 to keep developing them under Version 1.3.1.

How much does SBTi target validation cost?

The SBTi publishes its own fees. Under its Target Validation Service Offerings V6.1, effective 5 January 2026, a corporate near-term and net-zero package costs $17,000 at Tier 1 (turnover below €250 million), and a UK-registered SME pays £1,866 excluding VAT for near-term and net-zero targets at SME Tier 1. These are the SBTi's validation fees only; this page gives no figure for consultancy, because no consultant fee is published as a standard.

Can a net zero consultant make us carbon neutral?

Not in a way that is a credential. PAS 2060 was withdrawn at the end of 2025 and cannot be obtained, and ISO withdrew ISO 14068-1:2023 on 11 September 2026 in favour of ISO 14068:2026. Carbon neutrality and net zero are also different claims. Any claim needs to state its basis, including how much rests on offsetting, because the ASA treats an unqualified "carbon neutral" or "net zero" claim as misleading.

Are UK companies required to publish a net zero transition plan?

No UK entity is under a legal duty to have or publish a climate transition plan. The government consulted on transition plan requirements from 25 June to 17 September 2025 and has not published a response. The FCA's final rules in PS26/19 (30 September 2026) require in-scope listed companies to disclose in the annual report whether they have a climate-related transition plan and, if so, where it can be found; they do not require a company to have one.

Sources

Primary sources

Every figure, date and status on this page traces to the instrument’s owner. Secondary commentary is never the source for a number.

legislation.gov.uk
Climate Change Act 2008, section 1 — the 2050 target
The duty on the Secretary of State to reach at least 100% below the 1990 baseline by 2050.
legislation.gov.uk
Climate Change Act 2008, section 4 — carbon budgets
Carbon budgets are a duty on the Secretary of State, not on companies.
legislation.gov.uk
The Climate Change Act 2008 (2050 Target Amendment) Order 2019 (SI 2019/1056), article 2
Substituted 100% for 80% in section 1(1), with effect from 27 June 2019.
legislation.gov.uk
The Climate Change Act 2008 (2050 Target Amendment) Order 2019 — draft as laid before Parliament
The draft affirmative instrument, later made as SI 2019/1056.
legislation.gov.uk
The Carbon Budget Order 2026 (SI 2026/695), article 2
The seventh carbon budget: 535,000,000 tCO2e for 2038–2042, made 25 June 2026.
GOV.UK
UK's 2035 Nationally Determined Contribution (30 January 2025)
"At least 81% by 2035 compared to 1990 levels" — a different instrument from the sixth carbon budget.
GOV.UK
Net Zero Strategy: Build Back Greener (October 2021)
Cited as the 2021 strategy; it is no longer the government's carbon budget delivery plan.
Science Based Targets initiative
Corporate Net-Zero Standard — landing page (V1.3.1 and V2.0)
Which version companies should use, and the transition window to 31 January 2028.
Science Based Targets initiative
Corporate Net-Zero Standard Version 2.0 (June 2026)
Published 11 June 2026; version table gives effect from 1 February 2027.
SBTi Services
Guide for Companies in the Transition to CNZS V2.0, Table 1
Validations under V2.0 open 1 February 2027; V2.0 mandatory for submissions from 1 February 2028.
SBTi Services
SMEs FAQs, Version 6.2 (July 2026), Q6–Q7
Who may use the SME validation route.
SBTi Services
Target Validation Service Offerings, Version 6.1 (effective 5 January 2026), Tables 1 and 4
The SBTi's own published validation fees.
Cabinet Office
PPN 006: Taking account of Carbon Reduction Plans in the procurement of major government contracts
The publication page: note, technical standard, template and FAQ.
Cabinet Office
PPN 006 (HTML) — scope, threshold and footnote 5
Above £5 million a year including VAT, averaged over the life of the contract; procurements from 24 February 2025.
Cabinet Office
PPN 006 Technical Standard for Completion of Carbon Reduction Plans
Scope 1 and 2 in full, five Scope 3 categories, seven greenhouse gases.
NHS England
Carbon reduction plan and net zero commitment requirements (v3, 11 December 2025)
The NHS requirement, separate from PPN 006, which accepts a PPN 006 plan.
DESNZ
Climate-related transition plan requirements — consultation (25 June – 17 September 2025)
No government response published.
Department for Business and Trade
UK SRS S2 Climate-related Disclosures, ¶14(a)(iv), ¶29(a) and ¶36
Transition plans disclosed only if an entity has one; gross emissions; net targets disclosed with the gross target.
FCA
PS26/19 — Aligning listed issuers' sustainability disclosures with international standards (30 September 2026)
The final rules: in-scope listed companies disclose whether they have a transition plan and where it can be found; no duty to have one.
FCA
CP26/5 — Aligning listed issuers' sustainability disclosures with international standards
The consultation that proposed the transition-plan statement.
ISO
ISO 14068-1:2023 catalogue record (standard 43279)
Withdrawn 11 September 2026; revised by ISO 14068:2026.
ISO
ISO 14068 — Climate change management — Carbon neutrality (standard 94470)
The successor; ISO gives its publication date as 2026-09.
UKAS
Technical bulletin: ISO 14068-1 migration from PAS 2060
PAS 2060 removed from the accreditation schedule on 31 December 2025.
ASA
CAP AdviceOnline — Environmental claims: carbon offsetting and carbon neutral
Marketers should avoid unqualified "carbon neutral" or "net zero" claims.
legislation.gov.uk
The Accreditation Regulations 2009 (SI 2009/3155), regulation 3
UKAS is the national accreditation body; it accredits bodies, not consultants.