Sustainability consultancy · UK
Sustainability reporting consultants: a UK buyer’s guide
Sustainability reporting consultants are hired to answer one question well: what must we disclose, and can our numbers stand behind it?
In the UK the answer runs across SECR, ESOS, climate-related financial disclosures and the UK Sustainability Reporting Standards, comply-or-explain for listed companies from 2027 and voluntary for everyone else.
This page sets out that stack, the credentials that exist in the market, and what to ask before you hire a sustainability consultancy.
The work
What a sustainability consultancy does
A sustainability consultancy helps an organisation measure its environmental impact, disclose it where the law asks, and reduce it over time.
Sustainability reporting consultants are the part of that market focused on disclosure, which in the UK is anchored in statute and listing rules rather than marketing.
The foundation is a greenhouse gas inventory built on the GHG Protocol and the government’s conversion factors.
From that one data set come the figures for SECR, the energy picture behind ESOS Phase 4, and the metrics in UK SRS S2.
Building it is the job of emissions compliance consultants or a carbon consultancy, often the same people.
A longer market guide to sustainability reporting consultants is published by a sister reference in this network.
A reporting engagement
- 01Map the regimes
Which rules apply, from which provision, by which date.
- 02Build one data set
Energy and emissions on the GHG Protocol and the UK conversion factors.
- 03Draft each disclosure
In the place and form each rule requires.
- 04Prepare for scrutiny
A methodology note and data trail an assurer or auditor could follow.
The UK stack
Five layers of UK sustainability reporting
| Regime | Who | Where it lands | Status |
|---|---|---|---|
| SECR | Quoted companies; unquoted companies and LLPs exceeding two of £36m turnover, £18m balance sheet, 250 employees | Directors' report (LLPs: energy and carbon report) | In force |
| ESOS | At least 250 employees, or turnover over £44m and balance sheet over £38m | Notification to the Environment Agency | Phase 4 qualification 31 Dec 2026; compliance 5 Dec 2027 |
| Climate-related financial disclosures | Certain companies and LLPs with more than 500 employees | Strategic report (LLPs: energy and carbon report) | In force for years from 6 April 2022 |
| UKLR 6.6.6R(8) | Commercial companies in the FCA listing category | Annual financial report — TCFD consistency statement | In force; UK SRS rules apply from periods beginning 1 Jan 2027 |
| UK SRS S1 and S2 | Listed companies in UKLR 6, 14, 15, 16 and 22; anyone else voluntarily | Annual financial report | Final FCA rules, comply or explain, periods from 1 Jan 2027 |
The FCA’s final rules in PS26/19, published on 30 September 2026, require listed companies in scope to report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027.
They give a one-year relief for Scope 3 and a two-year relief for the non-climate UK SRS S1 disclosures.
The consultation, CP26/5, had proposed mandatory UK SRS S2; the final rules put all of UK SRS on comply or explain instead.
TCFD consultants
The TCFD is gone; its framework is not
The Task Force on Climate-related Financial Disclosures disbanded on 12 October 2023, and monitoring of climate disclosure passed to the IFRS Foundation.
Its four pillars — governance, strategy, risk management, and metrics and targets — are carried forward into UK SRS S2.
So “TCFD consultants” are really consultants in TCFD-aligned reporting, which UK rules still require of listed and larger companies.
A company with mature TCFD reporting already holds much of the structure UK SRS S2 expects; the gaps are usually Scope 3, scenario analysis and the financial effects.
UKLR 6.6.6R(8) and Companies Act 2006 s.414CB both still require TCFD-style disclosure.
The FCA’s final rules in PS26/19 bring listed companies onto UK SRS, on comply or explain, from 2027.
Assurance
Assurance-ready, not assurance-required
No UK entity is under a legal duty to obtain sustainability assurance.
The SECR guidance says there is no requirement in the legislation for energy and emissions data to be independently assured.
The FRC issued ISSA (UK) 5000 on 12 November 2025 for voluntary use, effective for periods beginning on or after 15 December 2026.
The FCA’s final rules require no assurance either: a listed company that obtains it names the provider, which disclosures were assured and the assurance standards used.
Good sustainability reporting consultants still build figures an assurer could test: a methodology note, traceable activity data, stated emission factors and disclosed estimates.
Choosing sustainability reporting consultants
The credentials that exist, and the questions to ask
Credentials in this market
- ESOS lead assessor — the only one UK law requires, on one of seven approved registers, and only for ESOS.
- Professional membership — for example ISEP, the Institute of Sustainability and Environmental Professionals, formerly IEMA; voluntary.
- No credential is legally required to prepare SECR figures or UK SRS disclosures.
- UKAS accredits verification and certification bodies, never consultants.
Ask before you hire
- Which provision brings us into each regime, and which regimes do not apply?
- Which conversion factor year will you use for which activity data?
- How will one inventory feed SECR, ESOS and any UK SRS disclosure?
- Where will you mark a requirement as proposed rather than law?
- Who does the work, and what do we own at the end?
For regime-specific support see SECR consultancy, and for targets and reduction plans, net zero consultancy.
For the wider choice beyond reporting, there is a separate guide to choosing a sustainability consultant.
Carbon Legal is an independent reference and does not carry out reporting engagements itself.
A consultancy service is in development; until then you can book a free 15-minute call or use the contact page, and we can introduce you to independent specialists where that helps.
Frequently asked
Questions people ask
What do sustainability reporting consultants do?
Sustainability reporting consultants help an organisation work out which disclosure rules apply to it, build the data those rules need, and draft the disclosures. In the UK that usually means SECR in the directors' report, ESOS energy assessments, climate-related financial disclosures for larger companies, the FCA's TCFD-aligned rule for listed companies, and UK SRS S1 and S2, which listed companies in scope report against on a comply-or-explain basis from 2027 and anyone else may use voluntarily. Good consultants also prepare the figures so that they could be assured.
What is the difference between a sustainability consultancy and sustainability reporting consultants?
A sustainability consultancy may cover strategy, certification schemes, supply chains and communications. Sustainability reporting consultants focus on the disclosures: the regimes that apply, the data behind them and the wording that meets each rule. Ask which of the two you are buying.
Do sustainability consultants need a licence or accreditation?
No licence exists. The only credential UK law requires for any part of this work is registration as an ESOS lead assessor on one of seven registers approved by the Environment Agency, and that applies to reviewing an ESOS assessment. No credential is legally required to prepare SECR figures. Professional memberships such as ISEP (formerly IEMA) and Chartered Environmentalist status are voluntary.
Is UK SRS mandatory?
No. The Department for Business and Trade published UK SRS S1 and S2 on 25 February 2026 for voluntary use by any entity. The FCA's final rules (PS26/19, 30 September 2026) require listed companies in scope to report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027, with first reporting in 2028. CP26/5, the consultation, had proposed mandatory UK SRS S2; the final rules did not adopt it.
Do we still need TCFD consultants?
The TCFD disbanded on 12 October 2023, but its framework lives on in UK law and listing rules. Commercial companies in the FCA's listing category make a TCFD consistency statement under UKLR 6.6.6R(8), and certain companies with more than 500 employees make climate-related financial disclosures under the Companies Act 2006. A consultant who understands TCFD-aligned reporting is still useful; the name is simply out of date.
Is sustainability assurance required?
Not today. No UK entity is under a legal duty to obtain sustainability assurance. The FRC issued ISSA (UK) 5000 on 12 November 2025 for voluntary use, effective for periods beginning on or after 15 December 2026. The FCA's final rules in PS26/19 do not require assurance either: a listed company that obtains it names the provider, which disclosures were assured and the assurance standards used.
When should we engage sustainability reporting consultants?
Before the reporting year starts, not at filing. SECR and UK SRS figures depend on a full year of energy and emissions data, and the ESOS Phase 4 reference period must include 31 December 2026. Starting early is what makes the data complete and traceable.
How much do sustainability reporting consultants charge?
This page gives no figures. No regulator publishes a cost schedule for consultancy, and characterised market ranges are not sourced facts. Ask for a written quote against a defined scope, and ask what is excluded.
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.
- Department for Business and TradeUK Sustainability Reporting Standards (UK SRS S1 and UK SRS S2)
Published 25 February 2026.
- GOV.UKUK Sustainability Reporting Standards — guidance
"Available for voluntary use, by any entity that chooses to do so."
- FCAPS26/19: Aligning listed issuers’ sustainability disclosures with international standards (30 September 2026)
The final rules: UK SRS on comply or explain for UKLR 6, 14, 15, 16 and 22, accounting periods starting on or after 1 January 2027; one-year Scope 3 and two-year S1 reliefs; no assurance requirement.
- FCACP26/5 consultation page
The consultation PS26/19 finalises.
- FCACP26/5 paper — ¶¶3.4, 4.8, 7.5–7.8 and Annex 2 ¶43
What was proposed; Annex 2 ¶43 estimated around 600 listed companies would be affected.
- Financial Reporting CouncilAssurance standards — ISSA (UK) 5000
Issued 12 November 2025; effective 15 December 2026; voluntary.
- legislation.gov.ukThe Companies (Directors' Report) and LLP (Energy and Carbon Report) Regulations 2018 (SI 2018/1155)
The instrument that created SECR.
- legislation.gov.ukSI 2008/410, Schedule 7 Part 7A
The large unquoted company test in ¶20B.
- GOV.UKEnergy Savings Opportunity Scheme (ESOS) — guidance
Including the seven approved lead assessor registers.
- legislation.gov.ukESOS Regulations 2014, regulation 12
Approved registers and the lead assessor competence standard.
- legislation.gov.ukCompanies Act 2006, section 414CB
Climate-related financial disclosures, for years from 6 April 2022.
- FCA HandbookUKLR 6.6.6R(8) — the TCFD consistency statement
Commercial companies' annual financial report.
- Task Force on Climate-related Financial DisclosuresTCFD — archive site
Disbanded 12 October 2023; monitoring passed to the IFRS Foundation.
- GHG ProtocolCorporate Accounting and Reporting Standard
The basis for Scope 1 and 2 inventories.
- DESNZGreenhouse gas reporting: conversion factors
The UK factor sets, published annually.
- DESNZ / DefraEnvironmental Reporting Guidelines including SECR guidance (March 2019)
"No requirement in the legislation" for SECR data to be independently assured.
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