/uk-srs-s1 Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-s1/page.tsx
Was: FAQ answer: 'six UK-specific amendments: UK effective dates replace ISSB dates … climate-first relief reworked to match the UK 2027/2029 phasing … GICS … connectivity'
Now: Six were PROPOSED in June 2025; two did not survive to publication; Annex A maps the final differences and states no total
Authority: [403] [263] [335] [225]
ERROR · content/uk-srs-s1-facts.ts (shared file)
Was: The amendments array was [403] Version B: effective dates 'replaced', 2027/2029 phasing, GICS as a UK S1 amendment, 'connectivity clarified'; transitionalRelief said '2-year'; ifrsS1 citation returned HTTP 404
Now: Array rewritten to the six real provisions including 73A, 73B and E5; relief stated as untimed; dead URL repointed
Authority: [403] [263] [335] [225] [28] [400] [51]
/uk-srs-amendments Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-amendments/page.tsx
Was: FAQ and its JSON-LD twin listed 'extension of climate-first relief to two years' and 'treatment of GICS classification' as amendments made
Now: States both outcomes: amendment 2 was replaced by removing the time limit altogether; amendment 3 was withdrawn after the ISSB made the change itself in Dec 2025
Authority: [403] [225] [400]
IMPRECISE · app/uk-srs-amendments/page.tsx
Was: Four metadata descriptions, the lede, the section standfirst, the section title and a ToC entry all presented six as the count of what UK SRS contains
Now: Reframed throughout to the June 2025 proposals, with Annex A's own scoping rule quoted
Authority: [403]
ERROR · components/diagrams/D13SixAmendments.tsx
Was: Chip 03: 'later reconciled with the ISSB's Dec 2024 amendment'
Now: December 2025, and WITHDRAWN rather than reconciled
Authority: [225]
IMPRECISE · components/diagrams/D13SixAmendments.tsx
Was: Diagram framed as 'What the UK changed'; chip 02 gave the two-year relief with no outcome
Now: 'What the UK proposed'; chip 02 records that the final Standard removed the limit entirely
Authority: [403] [400]
STORE-GAP · components/diagrams/D13SixAmendments.tsx
Was: Legend read '18 Dec 2024', flagged by the reviewer as uncited
Now: THE PAGE WAS RIGHT. FRC confirms publication 18 Dec 2024, recommendations agreed 5 Dec 2024. Bible entry [404] created; legend now carries both dates
Authority: [404]
IMPRECISE · lib/diagram-meta.ts (shared file)
Was: D13 alt text mirrored the superseded framing
Now: Mirrored to the corrected framing
Authority: [403]
/uk-srs-s1-and-s2 Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-s1-and-s2/page.tsx
Was: FAQ 'What are the six UK amendments to IFRS standards in UK SRS S1?' listing six limbs, five of them wrong or misattributed — and EMITTED INTO FAQPage JSON-LD, so it was machine-readable structured data, not just prose
Now: Reframed to 'How does UK SRS S1 differ from IFRS S1?' with the Annex A differences by paragraph, and Annex A's own scoping rule
Authority: [403] [335] [225] [28]
ERROR · app/uk-srs-s1-and-s2/page.tsx
Was: 'Approximately 515 UK-incorporated LSE-listed companies'
Now: ~90 of the 515 are NOT UK-incorporated (CP26/5 CBA para 41), and the 89 in UKLR 14/15 were missing entirely; now states 515 of ~600 with the signposting branch
Authority: [317] [384] [264]
ERROR · app/uk-srs-s1-and-s2/page.tsx
Was: 'The FRC maintains an interim Sustainability Assurance Register' — present tense
Now: The register has not opened; stated as an intention on the latest available record
Authority: [21] [69]
ERROR · app/uk-srs-s1-and-s2/page.tsx
Was: 'The government published detailed implementation guidance alongside the final standards'
Now: No separate implementation guidance was issued; the publication page lists exactly two documents
Authority: [55] [56]
ERROR · app/uk-srs-s1-and-s2/page.tsx
Was: 'single (financial/enterprise-value) materiality', also emitted into JSON-LD
Now: 'cash flows, access to finance or cost of capital' — the Standard's own formulation
Authority: [3]
IMPRECISE · app/uk-srs-s1-and-s2/page.tsx
Was: Two further 'six UK-specific amendments' surfaces, one asserting 'the effective dates ... are UK-specific'
Now: Reframed; effective dates are removed, not substituted
Authority: [403] [335]
ERROR · content/uk-srs-s1-facts.ts (shared file)
Was: The amendments array was [403] Version B: effective dates 'replaced', 2027/2029 phasing, GICS as a UK S1 amendment, 'connectivity clarified'; transitionalRelief said '2-year'; ifrsS1 citation returned HTTP 404
Now: Array rewritten to the six real provisions including 73A, 73B and E5; relief stated as untimed; dead URL repointed
Authority: [403] [263] [335] [225] [28] [400] [51]
ERROR · components/design-system/visualizations.tsx (shared file)
Was: ByTheNumbers tile: figure '6', label 'UK-specific amendments to IFRS S1/S2', source 'DBT Final Standards' — attributing the JUNE 2025 PROPOSAL count to the FINAL Standards. A second tile read '~500', which [317] prohibits by name as a secondary rounding
Now: 'Amendments the government PROPOSED in June 2025 — two did not survive to publication', sourced to the June 2025 consultation; and 515 of ~600 with the 89-company branch named
Authority: [403] [317]
ERROR · components/design-system/visualizations-advanced.tsx (shared file)
Was: RegulatoryTimeline: 'ISSA (UK) 5000 Effective — Assurance standard becomes MANDATORY'. Also 'Standards published with 6 UK amendments' and a second '≈500'
Now: ISSA (UK) 5000 is VOLUNTARY, its trigger is period-based with a second as-at limb, and EARLY APPLICATION IS PERMITTED so it already applies to anyone electing it. The worst error found in this wave, and one the page reviewer missed
Authority: [121] [403] [317]
/uk-srs-thresholds Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-thresholds/page.tsx
Was: roughly 515 UK-incorporated, LSE-listed companies / "The FCA's CP26/5 Cost Benefit Analysis counts around 515 UK-incorporated, LSE-listed companies" / "~515 UK-incorporated LSE-listed companies must comply" (4 places incl. FAQ JSON-LD)
Now: "515 London-listed companies" throughout; StatCallout body now adds "around 90 of them non-UK incorporated, CBA ¶41"
Authority: [317]
ERROR · app/uk-srs-thresholds/page.tsx
Was: VS table row label "Companies in scope today" with value "~515 UK-incorporated LSE-listed companies must comply, of ~600 affected"
Now: "Companies in mandatory scope (proposed)" / "515 of ~600 affected London-listed companies would be required to comply"
Authority: [316] [307] [317]
ERROR · app/uk-srs-thresholds/page.tsx
Was: VS table: "Materiality basis | Single (financial/enterprise-value) materiality"; and first-time table: "Single (financial/enterprise-value) materiality — not CSRD double materiality"
Now: "Single materiality — 'cash flows, access to finance or cost of capital' (UK SRS S1 ¶3)" in both places
Authority: [3]
ERROR · app/uk-srs-thresholds/page.tsx
Was: Section 07 title "Three confirmed dates for listed companies"; section 04 "alongside the confirmed listed-company dates"; "the listed-company timeline is concrete"
Now: "Three proposed dates for listed companies"; "alongside the proposed listed-company dates"; "the listed-company timeline is fully drafted"; the 2027/2028/2029 rows now each carry "(proposed)"
Authority: [307] [264]
ERROR · app/uk-srs-thresholds/page.tsx
Was: Section 05 lead: "UK SRS applies group-level assessment principles to prevent artificial fragmentation and ensure comprehensive reporting:" and "Qualifying subsidiaries may claim exemption from separate UK SRS reporting where:"
Now: Leads with UK SRS S1 ¶20 verbatim ("shall be for the same reporting entity as the related financial statements"), then labels the rest indicative because no UK SRS requirement exists yet for any entity, so no subsidiary-exemption regime has been made; "a qualifying subsidiary would expect to rely on parent-level reporting where:"
Authority: [306] [28] [316]
ERROR · app/uk-srs-thresholds/page.tsx
Was: metadata/openGraph/twitter/JSON-LD description: "UK SRS scope today: ~515 FCA-listed companies from Jan 2027. Private-company thresholds are not yet confirmed — here's what's real vs proposed."
Now: "UK SRS is voluntary today. The FCA proposes UK SRS S2 for 515 of ~600 listed companies from Jan 2027; private-company thresholds are not confirmed."
Authority: [316] [317] [307]
ERROR · app/uk-srs-thresholds/page.tsx
Was: SECR stated as a size test: "250+ employees or £36m+ turnover" (KeyFactsTable, EditorialAlert, FAQ 2 and its JSON-LD twin)
Now: "An exemption test, not a size test: an unquoted company is exempt if it meets two or more of turnover not more than £36m, balance sheet total not more than £18m, not more than 250 employees"; prose now says "SECR's £36m/£18m/250 limbs"
Authority: [238]
IMPRECISE · app/uk-srs-thresholds/page.tsx
Was: Hero lede "Mandatory UK SRS scope today runs through the FCA's Listing Rules"; hero status "~515 must comply"; §01 opened without stating voluntariness
Now: "No entity is required by UK law to report against UK SRS today. When a mandate arrives it runs through the FCA's Listing Rules..."; "~515 would comply"; §01 now quotes GOV.UK "available for voluntary use, by any entity that chooses to do so" and states the standards carry no effective date and no size threshold of their own
Authority: [316] [263] [307]
IMPRECISE · app/uk-srs-thresholds/page.tsx
Was: "a two-year relief window after S2 lands" (FAQ 1 + JSON-LD) and "a two-year relief window built into the FCA's proposal" (§02), with nothing on the page recording that the final standards removed those periods
Now: Both re-attributed to CP26/5 ¶8.6, and a new EditorialAlert records that ¶¶8.6–8.8 describe the reliefs "as set out in the Government's exposure drafts", that UK SRS S1 ¶E3 and UK SRS S2 ¶C4 carry no period at all in the final standards, and that only UK SRS S2 ¶C3 keeps a first-year limit
Authority: [400] [263] [335] [336]
UNCITED · app/uk-srs-thresholds/page.tsx
Was: Source and sidebar titled "Companies Act 2006 — Large and Medium-sized Companies Definitions" / "Companies Act 2006 Definitions", pointing at s.382
Now: "Companies Act 2006 s.382 — company size qualifying conditions" / "— size qualifying conditions"; the medium-sized limbs are at ss.465–466, not s.382
Authority: [238]
COSMETIC · app/uk-srs-thresholds/page.tsx
Was: 0 Ext links against 7 CiteRef superscripts (ADR-013 §3 breach: the page read as having no external authority)
Now: 4 visible inline Ext links on the page's load-bearing sources — the DBT publication page, the GOV.UK UK SRS guidance, FCA CP26/5, and WMS HCWS973; repeat references keep their CiteRef superscripts
Authority: [55] [56] [264] [240]
COSMETIC · app/uk-srs-thresholds/page.tsx
Was: "Modernisation of Corporate Reporting (MCR) programme" with no note on naming
Now: Adds "(DBT writes the same programme as 'Modernising Corporate Reporting' in its own UK SRS documents; both spellings are government usage.)" — no sweep run, per the entry's standing prohibition
Authority: [240]
COSMETIC · app/uk-srs-thresholds/page.tsx
Was: dateModified 2026-07-04; sidebar "Last verified 4 Jul 2026"
Now: 2026-08-21 / "21 Aug 2026" — the page was substantively amended this pass
Authority: [316]
/uk-srs-compliance Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-compliance/page.tsx
Was: FAQ: "The FCA's proposal covers around 515 listed issuers across five UK Listing Rule categories"; hero status "Five UK Listing Rule categories under CP26/5"; body "The five UKLR categories targeted by the FCA are UKLR 6, 14, 15, 16 and 22."
Now: 515 is now stated as three of the five categories — UKLR 6, 16 and 22 — with the 89 in UKLR 14/15 named as in scope of CP26/5 but owing a signposting statement; the body paragraph now quotes ¶3.4's "with some variation depending on the category" and ¶9.6's "We are not proposing disclosures aligned with UK SRS (including for transition plans)". This is the exact shipped error [317]/[384] name.
Authority: [317] [384] [264]
ERROR · app/uk-srs-compliance/page.tsx
Was: Section 03 standfirst: "...on enterprise-value materiality, not double materiality."
Now: "...on single materiality, which UK SRS S1 ¶3 frames as effects on an entity's cash flows, access to finance or cost of capital."
Authority: [3]
ERROR · app/uk-srs-compliance/page.tsx
Was: FAQ + JSON-LD: "The FRC is launching an interim sustainability-assurance practitioner register in mid-2026"; SeeAlso card titled "FRC Interim Sustainability Assurance Register"
Now: "...was targeted for mid-2026; that target has passed and the register is not live"; card retitled "FRC Sustainability Reporting FAQs" with the register's status stated
Authority: [21]
ERROR · app/uk-srs-compliance/page.tsx
Was: "SECR covers large companies through Companies Act size tests"
Now: "SECR works off its own self-contained exemption test in SI 2008/410 Sch 7 ¶20B — two or more of turnover not more than £36m, balance sheet total not more than £18m, not more than 250 employees — which does not cross-refer to the Companies Act size limits". The old wording was the exact premise [238] retracted.
Authority: [238]
ERROR · app/uk-srs-compliance/page.tsx
Was: FAQ + JSON-LD: private-company scope "is expected to follow existing SECR/NFRD thresholds (companies with 500+ employees or £500m+ turnover)"
Now: "no threshold has been published, and the 500-employee / £500m-turnover figures often quoted are the Companies Act 2006 s.414CA climate-disclosure limbs — not a UK SRS threshold, and not SECR's, whose own limbs are £36m / £18m / 250"
Authority: [238] [61] [316]
ERROR · app/uk-srs-compliance/page.tsx
Was: FAQ "What are the consequences of not complying with UK SRS?": "For listed companies, UK SRS reporting will form part of the FCA Listing Rules" (JSON-LD twin said "forms part", present tense)
Now: "There are none today: no entity is required to report against UK SRS. If the FCA confirms CP26/5, UK SRS reporting would form part of the Listing Rules, and non-compliance could then result in FCA enforcement action..."
Authority: [316] [307] [264]
ERROR · app/uk-srs-compliance/page.tsx
Was: Roadmap phase 4: "Draft against the four-pillar framework with explicit connectivity to the financial statements"
Now: "...with explicit connected information linking the disclosures to the financial statements (UK SRS S1 ¶¶21–24)" — "connectivity" appears 0× in UK SRS S1
Authority: [28] [306]
IMPRECISE · app/uk-srs-compliance/page.tsx
Was: Section 04 titled "Transitional relief" / "Transitional Relief Mechanism", merging the FCA's comply-or-explain rule with the standards' own reliefs; "the comply-or-explain provision for Scope 3 applies for one year from the mandatory start date"; StatCallout "after a one-year relief... after a two-year relief"; MilestoneStrip "after 1-yr relief" / "after 2-yr relief"; FAQ "use the transitional reliefs"
Now: Section retitled "Comply or explain" / "The comply-or-explain duty"; the drafted rules named (UKLR 6.6.6R(7B), (7C)); a new EditorialAlert separates the two mechanisms and records that UK SRS S1 ¶E3 and S2 ¶C4 carry no time limit, only S2 ¶C3 is limited to the first period, and the one- and two-year figures are CP26/5 ¶¶8.6–8.8 restating the exposure drafts; FRC quoted that voluntary reporters "can use reliefs without time limits, indefinitely"
Authority: [400] [263] [335] [336] [384]
IMPRECISE · app/uk-srs-compliance/page.tsx
Was: "~515 in scope" in the facts strip, the snapshot figure and the sidebar, with no ~600 or 89 alongside
Now: "515 of ~600 (FCA proposal)"; snapshot now carries both the ~600 denominator and the 89
Authority: [317]
IMPRECISE · app/uk-srs-compliance/page.tsx
Was: "in-scope companies must state whether they obtained third-party assurance"; "UK SRS (when mandatory) will cover listed companies"
Now: "would have to state"; "UK SRS, if mandated, would cover listed companies" — the government's own words are that it will consider whether to introduce requirements
Authority: [316] [307]
COSMETIC · app/uk-srs-compliance/page.tsx
Was: 0 Ext links against 25 CiteRef superscripts (ADR-013 §3 breach)
Now: 4 visible inline Ext links — the DBT publication page, FCA CP26/5, the GOV.UK UK SRS guidance (quoting the voluntariness sentence) and the FRC sustainability-reporting FAQs; repeat references keep their superscripts
Authority: [55] [56] [264] [336]
/uk-srs-2026 Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-2026/page.tsx
Was: "the UK's endorsed versions of the ISSB's IFRS S1 and S2, with six UK-specific amendments" — in body prose, FAQ 2 and the FAQ JSON-LD
Now: The count removed from all three. Body prose now carries a corrective paragraph: six was DBT's count of PROPOSALS in June 2025 ("proposes 6 minor amendments to the standards for application in a UK context"); GICS was withdrawn once the ISSB made it globally in Dec 2025, the two-year climate-first extension was replaced by removing the time limit, and ¶73A, ¶73B, ¶B59A and ¶E5 were added afterwards; Annex A is the authoritative map and carries no count. Reframed, not renumbered.
Authority: [403] [2] [225] [335] [336]
ERROR · app/uk-srs-2026/page.tsx
Was: "The FRC is expected to launch its interim sustainability-assurance practitioner register around mid-2026"; timeline row "FRC Assurance Register | Mid-2026 | Expected launch"; milestone list "mid-2026 — FRC interim assurance register"; sidebar resource "FRC Assurance Register" → frc.org.uk
Now: "The FRC had targeted mid-2026... That target has passed and the register is not live." Timeline row now "Not live | Mid-2026 target has passed"; milestone reads "target (passed; not live)"; sidebar resource retitled "Financial Reporting Council". Added the ISSA (UK) 5000 facts the cluster is missing everywhere: issued 12 Nov 2025, effective for periods beginning on or after 15 Dec 2026 OR as at a specific date on or after that day, earlier application permitted, mandatory for nobody.
Authority: [21] [121] [388]
IMPRECISE · app/uk-srs-2026/page.tsx
Was: FAQ + JSON-LD: "with Scope 3 and wider sustainability reporting following on comply-or-explain after one and two-year reliefs respectively"
Now: Re-attributed to CP26/5 ¶¶8.6–8.8, with the note that those periods restate the exposure drafts and the final standards removed the limits from UK SRS S1 ¶E3 and UK SRS S2 ¶C4, leaving only S2 ¶C3 limited to the first reporting period
Authority: [400] [263] [336]
IMPRECISE · app/uk-srs-2026/page.tsx
Was: Hero facts and sidebar: "Current Status: Voluntary (until 2027)"; StatCallout/metadata "mandatory rules coming"; "the FCA aims to publish its Policy Statement ... with those rules coming into force for accounting periods beginning on or after 1 January 2027"
Now: "Voluntary — no mandate made"; "mandatory rules proposed but not yet made"; "...and says the rules would come into force ... if made"
Authority: [316] [307]
UNCITED · app/uk-srs-2026/page.tsx
Was: "The next tier of the FCA's SDR entity-level disclosures applies to firms above £5bn AUM from 2 December 2026", cited only to a Linklaters blog
Now: "...applies to managers with £5bn or more AUM on a three-year rolling average, whose first report is due by 2 December 2026 under ESG 5.4.3R(2)(b)" — the figure and date are confirmed at source in the store
Authority: [321]
COSMETIC · app/uk-srs-2026/page.tsx
Was: 4 Ext links; sidebar "Last verified 28 May 2026"
Now: 5 Ext links — added the DBT consultation-response PDF as the anchor for Annex A; "Last verified 21 Aug 2026"
Authority: [403]
/uk-srs-fca Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-fca/page.tsx
Was: "Premium Listed" used in present/future tense in 10 places — compliance matrix ("~515 Premium Listed companies"), FAQ 1, 2 and 5 and their JSON-LD twins, hero status, §01 StatCallout, §05 standfirst and prose, the ~515 StatCallout title and body, and §06 ("smaller Premium Listed entities")
Now: All replaced with the live UKLR category names (UKLR 6, 16 and 22) or "London-listed". The premium/standard listing categories were abolished on 29 July 2024 when the UK Listing Rules replaced the Listing Rules sourcebook. NOTE: no dated commencement statement was touched — the store expressly requires those to be kept.
Authority: [120] [177]
ERROR · app/uk-srs-fca/page.tsx
Was: Timeline row "Jan 2028 · Limited Assurance · Proposed mandatory limited assurance on climate metrics"; compliance matrix row "Limited Assurance (ISSA UK 5000) | Climate metrics and targets | January 2028 (proposed) | Mandatory for climate data"; §06 "under the proposed FRC ISSA (UK) 5000 framework"; §08 "alignment with FRC assurance standards under ISSA (UK) 5000"
Now: CP26/5 ¶7.5 proposes NO mandatory assurance; ¶7.7 requires only a statement of whether third-party assurance was obtained and, if so, four named items. The strings "ISSA" and "5000" appear nowhere in CP26/5 — the FCA's proposal is deliberately standard-agnostic. Rows and prose rewritten accordingly; §08 now states ISSA (UK) 5000 correctly as the FRC's, issued 12 Nov 2025, effective for periods beginning on or after 15 Dec 2026 or as at a specific date on or after that day, earlier application permitted, mandatory for nobody.
Authority: [192] [21] [121]
ERROR · app/uk-srs-fca/page.tsx
Was: Compliance matrix "Transition Planning Disclosures | All in-scope entities | January 2027 (proposed) | Mandatory with annual updates"; FAQ 2 "Companies under UKLR 14 (Secondary) and 15 (Depositary Receipts) follow a flexible home jurisdiction approach, allowing compliance with home jurisdiction sustainability standards"
Now: Transition plan row scoped to "UKLR 6, 16, 22 only — ¶9.6 excludes UKLR 14 and 15 by name" and the unsupported "annual updates" removed. FAQ 2 rewritten to the store's approved form: 14 and 15 are IN scope of CP26/5 but would make a signposting statement identifying the overseas standards they are subject to or voluntarily follow — or a nil statement — not comply with them; CP26/5 also proposes removing their existing TCFD requirements.
Authority: [384] [264] [317]
ERROR · app/uk-srs-fca/page.tsx
Was: Regulatory-authority table row "FCA Handbook LR 9 | Listing rules | Continuing obligations"
Now: "FCA Handbook UKLR 6.6 | Listing rules | Continuing obligations — LR 9.8 was deleted on 28 July 2024". LR 9.8 carries Handbook status "Deleted"; the live rule is UKLR 6.6.6R(8).
Authority: [177]
ERROR · app/uk-srs-fca/page.tsx
Was: "FSMA 2000 Sections 73A and 91 give the FCA the power..." / "Section 73A empowers the FCA to impose disclosure requirements" — s.73A presented as THE statutory basis (§01 standfirst, StatCallout, FAQ 1 and its JSON-LD twin, authority table)
Now: CP26/5's "Powers exercised" appendix lists seven FSMA powers — ss.73A, 96, 137A, 137T, 139A, 247, 261I — plus reg 6(1) of the Open-Ended Investment Companies Regulations 2001. s.73A(1) quoted verbatim, and the page now warns that s.73A(4) and (5) were repealed with effect from 19 January 2026.
Authority: [60]
ERROR · app/uk-srs-fca/page.tsx
Was: "The FCA will enforce UK SRS requirements ... Enforcement tools include public censure, financial penalties (up to £1 million for individuals, greater of £5 million or 10% of turnover for entities), and potential suspension of listing status" — in FAQ 3, its JSON-LD twin, and the Enforcement Mechanisms alert; §04 standfirst asserted the same toolkit as live
Now: "There is nothing to enforce yet: no Policy Statement has been published, so no UK SRS listing rule exists. If the FCA confirms CP26/5, breaches ... would fall within its existing FSMA 2000 Section 91 powers — public censure, financial penalties and, in the most serious cases, suspension of listing. The FCA has published no penalty figures or enforcement approach specific to UK SRS." ⚠ The £1m / £5m / 10%-of-turnover figures were withdrawn, not corrected — see STORE-GAP note in the return.
Authority: [307]
ERROR · app/uk-srs-fca/page.tsx
Was: Section 03 titled "What CP26/5 actually mandates"; "The regulatory approach establishes UK SRS S2 as mandatory listing rule requirements"; hero lede "The FCA is the regulator turning UK SRS into a binding obligation"
Now: "What CP26/5 actually proposes"; "The proposed approach would establish ... All of it is draft"; hero lede now says the FCA is "proposing to turn UK SRS into a binding obligation ... It has not done so yet — no entity is required to report against UK SRS today."
Authority: [307] [316] [264]
IMPRECISE · app/uk-srs-fca/page.tsx
Was: Compliance matrix rows for UK SRS S1 ("Same as S2 scope / January 2027-2029 (phased)") and Scope 3 ("Material categories only / January 2028 (proposed)")
Now: Both rows now name the drafted rules — UKLR 6.6.6R(7C) for S1 non-climate and 6.6.6R(7B) for Scope 3 — scope them to UKLR 6/16/22, and attribute the timings to CP26/5 ¶8.6 rather than presenting a UK SRS phasing
Authority: [384] [400]
UNCITED · app/uk-srs-fca/page.tsx
Was: "~85% of UK market capitalisation, all FTSE 350 constituents already subject to TCFD" (§05 standfirst and the ~515 StatCallout); "These entities represent the majority of UK equity and debt capital markets by market capitalisation"
Now: Replaced with the figures the store holds at source — 515 of ~600, ~90 of the 515 non-UK incorporated (CBA ¶41), 89 in UKLR 14/15 — sourced to CP26/5 ¶¶3.4, 9.4–9.6 and CBA ¶¶41, 43. The 85% / FTSE 350 claims were withdrawn: see STORE-GAP note.
Authority: [317]
UNCITED · app/uk-srs-fca/page.tsx
Was: Source "FRC ISSA (UK) 5000 Sustainability Assurance Standard", date "December 2025", URL under the dead frc.org.uk /audit-and-assurance/ tree; source "FCA CP26/5 Industry Response Summary" pointing at the FCA homepage; DBT standards source at the non-canonical /uk-sustainability-reporting-standards URL
Now: ISSA (UK) 5000 source retitled, dated 12 November 2025 and repointed at the FRC's live Assurance Standards page (the FRC moved /auditing-and-assurance/ to /audit-assurance-and-ethics/); the "Industry Response Summary" source repointed at the CP26/5 consultation page and relabelled to say no response summary or Policy Statement has been published; DBT source repointed at the canonical publication URL
Authority: [121] [55] [237] [307]
COSMETIC · app/uk-srs-fca/page.tsx
Was: dateModified 2026-06-11; sidebar "Last verified 28 May 2026"; sidebar "Listed companies: ~515 in scope"
Now: 2026-08-21; "21 Aug 2026"; "515 of ~600 (proposed)"
Authority: [317] [307]
/uk-sustainability-reporting Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-sustainability-reporting/page.tsx
Was: "Both are based on ISSB IFRS S1 and S2 with six UK-specific amendments" — FAQ 1, the "UK SRS: The New Backbone" StatCallout, the "What UK SRS is" prose and the FAQ JSON-LD
Now: Count removed everywhere. Prose now records that six was the count of June 2025 PROPOSALS, that GICS was withdrawn once the ISSB made the change globally and the two-year climate-first extension was replaced by removing the time limit, that ¶73A, ¶73B, ¶B59A and ¶E5 were added afterwards, and that Annex A maps the final differences with no count — quoting Annex A's own scoping rule. Also added that UK SRS S2 is based on IFRS S2 AS AMENDED BY THE ISSB IN DECEMBER 2025, so those changes are the ISSB's, not the UK's.
Authority: [403] [2] [225] [335] [336]
ERROR · app/uk-sustainability-reporting/page.tsx
Was: "The standards apply enterprise-value (financial) materiality" (prose) and "UK SRS uses enterprise-value (single, financial) materiality only" (FAQ 6 + JSON-LD)
Now: "Single (financial) materiality", with UK SRS S1 ¶3 quoted — "cash flows, its access to finance or cost of capital" — and the note that "enterprise value" appears nowhere in either standard. The UK-vs-CSRD single/double contrast is kept.
Authority: [3]
ERROR · app/uk-sustainability-reporting/page.tsx
Was: "A defining feature is connectivity: sustainability disclosures must connect explicitly to the financial statements and be published at the same time, for the same period"
Now: Rewritten to keep the three provisions apart: ¶20 (same reporting entity), ¶¶21–24 under the standard's own heading "Connected information" (elaborated ¶¶B39–B44, and silent on timing), and ¶64 (same time, same period). "connectivity" appears 0× in UK SRS S1.
Authority: [28] [306]
ERROR · app/uk-sustainability-reporting/page.tsx
Was: "'Large' means meeting two of three thresholds — turnover of £36m or more, balance sheet of £18m or more, or 250 or more employees — capturing roughly 11,900 entities" (prose) and "large companies (11,900 entities)" (FAQ 4 + JSON-LD)
Now: SECR restated as SI 2008/410 Sch 7 ¶20B's EXEMPTION test on "not more than" limbs, two or more of; population corrected to DESNZ's measured 19,900 (Jan 2026 independent evaluation), with the note that 11,900 traces to the 2018 impact assessment's 11,300 forecast. The page's correct and load-bearing sentence — that SECR's thresholds were left unchanged when the wider company-size limits rose on 6 April 2025 — was verified and KEPT.
Authority: [238] [200]
ERROR · app/uk-sustainability-reporting/page.tsx
Was: "HM Treasury decided not to proceed with a UK Green Taxonomy, prioritising reporting standards, ESG-ratings regulation and transition plans instead" (prose and FAQ 7)
Now: "...prioritising UK SRS, assurance of sustainability reporting, and transition plans instead", with the consultation response quoted: "work to develop a UK Taxonomy should therefore not proceed". The ESG-ratings limb is the exact claim the store retracted.
Authority: [17] [290]
ERROR · app/uk-sustainability-reporting/page.tsx
Was: Every FAQ answer was a plain string containing literal <InternalLink href="...">…</InternalLink> markup. The FAQ component renders string answers as {it.answer} inside a <p>, so React escaped the tags and the live page displayed the raw markup as visible text.
Now: faqItems rewritten as JSX fragments with real InternalLink elements, incorporating every correction above. The FAQ JSON-LD twins were updated separately and remain plain strings.
Authority:
IMPRECISE · app/uk-sustainability-reporting/page.tsx
Was: "approximately 515 UK-listed companies ... will be required to comply"; hero fact "Listed Companies in Scope: ~515"; FAQ 8 "UK SRS S1 after two-year relief (effectively 2029)"
Now: "would be required to comply ... out of about 600 the proposals affect"; hero fact "Listed Companies (proposed): 515 of ~600"; the one- and two-year periods re-attributed to CP26/5 ¶¶8.6–8.8 with the note that the final standards removed the limits from ¶E3 and ¶C4 and only ¶C3 keeps one
Authority: [317] [307] [400] [263]
COSMETIC · app/uk-sustainability-reporting/page.tsx
Was: Anchor "FCA's existing TCFD-aligned listing rules" pointed at the FRC's sustainability-reporting FAQ page; "decided **not** to proceed" rendered literal markdown asterisks in JSX; dateModified 2026-06-11
Now: Anchor repointed at the FCA Handbook UKLR 6.6 and renamed to name the rule (UKLR 6.6.6R(8)); asterisks replaced with <strong>; dateModified 2026-08-21. The page carried 34 CiteRef superscripts and 0 Ext components; the four most load-bearing primary-source anchors (Annex A of the consultation response, FCA CP26/5, UKLR 6.6, SI 2008/410 Sch 7 Pt 7A) are now Ext, and the remaining raw anchors were left as they are — they already carry descriptive text.
Authority: [177]
/uk-srs-deadline Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-deadline/page.tsx
Was: "Once UK SRS S2 is incorporated into the FCA's Disclosure and Transparency Rules from 1 January 2027 (proposed)..." (FAQ 4) and "the relevant Disclosure and Transparency Rules amendments come into force" (§01, with a CiteRef pointing at the DTR sourcebook)
Now: CP26/5's draft instrument amends the UK LISTING RULES — UKLR 6.6.6R(7A)–(7C) with parallel limbs at 16.3.23R and 22.2.24R — not the DTRs. Both passages corrected and the citation repointed at UKLR 6.6.
Authority: [384] [264]
ERROR · app/uk-srs-deadline/page.tsx
Was: FAQ 4: "Disclose-or-explain reliefs are proposed for Scope 3 emissions and scenario analysis in the first reporting cycle"
Now: Comply-or-explain is drafted for Scope 3 (6.6.6R(7B)) and UK SRS S1 non-climate (6.6.6R(7C)) — not for scenario analysis
Authority: [384]
ERROR · app/uk-srs-deadline/page.tsx
Was: FAQ 3: "The DBT consultation tested broader UK SRS S1 comply-or-explain scope from 1 January 2029 for a wider set of UK reporters"; FAQ 5: "DBT consulted on extending UK SRS S1 to large private companies from 1 January 2029 on a comply-or-explain basis"; Glossary 2029 row: "Proposed extension of UK SRS S1 to a broader set of UK reporters ... subject to further DBT consultation. Would capture large private UK companies meeting size criteria broadly analogous to EU CSRD thresholds."
Now: All three corrected. DBT's consultation ran 25 June – 17 September 2025 and was on the exposure drafts of the standards; it set no deadline and did not consult on private-company scope. The 2029 comply-or-explain is the FCA's, drafted as UKLR 6.6.6R(7C) on CP26/5 ¶8.6 timing, and applies to the same listed companies as 2027. Private-company scope is flagged as an MCR question with no threshold and no date.
Authority: [405] [225] [384] [400] [240] [316]
ERROR · app/uk-srs-deadline/page.tsx
Was: Glossary 2028 row: "Scope 3 emissions disclosure becomes mandatory under UK SRS S2 from 1 January 2028 (disclose-or-explain reliefs in the first cycle expire...). Assurance scope may also extend from 2028"
Now: The 2028 point is the FCA's proposed relief running out on CP26/5 ¶8.6 timing. UK SRS S2 ¶C4 carries no time limit at all, and for a voluntary applier the Scope 3 relief is indefinite until ¶C6 is used. Assurance does not change in 2028 — CP26/5 ¶7.5 proposes no mandatory assurance in any year, only a statement of whether it was obtained.
Authority: [400] [263] [336] [192]
ERROR · app/uk-srs-deadline/page.tsx
Was: Glossary 25 Feb 2026 row: "the UK endorsement of IFRS S1 + S2 with six UK-specific amendments"
Now: Reframed: S2 is IFRS S2 as amended by the ISSB in December 2025; six were PROPOSED in June 2025, two did not survive, four provisions were added, and Annex A maps the final differences without a count
Authority: [403] [2] [225]
ERROR · app/uk-srs-deadline/page.tsx
Was: StatCallout: "The FRC's interim Sustainability Assurance Register and the IFRS Foundation Capacity Building Programme materials are the cheapest external resources"; alert: "The FRC provides sustainability assurance guidance including interim standards under development", citing a dead frc.org.uk sub-path
Now: Register stated as targeted for mid-2026 and not live. ISSA (UK) 5000 stated as ISSUED on 12 November 2025, effective for periods beginning on or after 15 Dec 2026 or as at a specific date on or after that day, earlier application permitted, mandatory for nobody. Citation repointed at the FRC's live Assurance Standards page.
Authority: [21] [121]
ERROR · app/uk-srs-deadline/page.tsx
Was: FAQ 5: "that perimeter is anchored to UK-listed equity and listed fund structures"
Now: "CP26/5's perimeter is listing categories, not company size: UKLR 6, 16 and 22 carry the proposed UK SRS duty, and UKLR 14 and 15 a signposting statement instead. Closed-ended investment funds are not among them."
Authority: [384] [264]
IMPRECISE · app/uk-srs-deadline/page.tsx
Was: "~515 UK-listed companies" in the metadata, OG, Twitter, JSON-LD, hero lede, FAQ 1 and the deadline glossary, with no denominator
Now: "515 of ~600" throughout, and FAQ 1 now names the 89 in UKLR 14/15 and what they would owe instead
Authority: [317]
COSMETIC · app/uk-srs-deadline/page.tsx
Was: 1 Ext link, and it pointed at a satellite site rather than a primary source; dateModified 2026-06-06
Now: 6 Ext links, on the DBT publication page, the GOV.UK guidance (quoting the voluntariness sentence), the FCA CP26/5 PDF, UKLR 6.6 and the FRC Assurance Standards page; dateModified 2026-08-21
Authority: [55] [56] [264] [177] [121]
/uk-srs-legislation Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_uk-srs-legislation_skyscraper/index.html + app/uk-srs-legislation-descent/markup.ts (PAIRED)
Was: 'Which is roughly ~515 issuers / The house figure for the CP26/5 population, from CP26/5 para 3.4, of which about 89 are secondary listings on lighter-touch transparency.'
Now: 'Which is around 600 issuers, and they split' - CP26/5's cost-benefit analysis (Annex 2, para 43) puts around 600 listed companies inside the proposals and divides them: 515 in the commercial companies, non-equity shares and non-voting equity shares, or transition categories would be required to comply, and a FURTHER 89 listed only in the secondary listing or depositary receipts categories would instead state the standards that apply where they are primarily listed. The 89 sit alongside the 515, not inside them, and para 3.4 carries the five categories and no count.
Authority: [317]
ERROR · design_uk-srs-legislation_skyscraper/index.html + app/uk-srs-legislation-descent/markup.ts (PAIRED)
Was: sources panel [15]: 'para 3.4 for the UK Listing Rule categories in scope and the ~515 issuer population, of which about 89 are secondary listings'
Now: 'para 3.4 for the five UK Listing Rule categories in scope, which carries no count; Annex 2 (Cost Benefit Analysis) para 43 for the population - around 600 affected, of which 515 would be required to comply and a further 89, listed only in the secondary listing or depositary receipts categories, would make a statement instead'
Authority: [317]
ERROR · design_uk-srs-legislation_skyscraper/index.html + app/uk-srs-legislation-descent/markup.ts (PAIRED)
Was: tile 'Connectivity is a real requirement / Reporting for the same period, at the same time as the financial statements, using consistent assumptions. No relief defers it.'
Now: 'Connected information is a real requirement' - two separate duties, and no relief defers either: connected information (S1 paras 21-24) requires consistent data and assumptions across the sustainability disclosures and the accounts, and the timing rule (para 64) requires reporting for the same period and at the same time as the financial statements.
Authority: [28] [306]
ERROR · design_uk-srs-legislation_skyscraper/dio.js + dio-page.js + app/uk-srs-legislation-descent/runtime.js (PAIRED)
Was: scope-checker options 'UKLR 6, 16 or 22 - commercial equity, closed-ended funds, shell companies' and 'UKLR 14 or 15 - transition or secondary listing'
Now: 'UKLR 6, 16 or 22 - commercial companies, non-equity and non-voting equity shares, or transition' and 'UKLR 14 or 15 - secondary listing or depositary receipts'. 'Transition' belongs to the 515 branch, not to 14/15.
Authority: [317]
IMPRECISE · design_uk-srs-legislation_skyscraper/index.html + app/uk-srs-legislation-descent/markup.ts (PAIRED)
Was: 'The two-year relief covers non-climate topics.'
Now: 'The FCA's proposed two-year deferral covers non-climate topics - it is a CP26/5 proposal, not a period written into the Standards.'
Authority: [400] [263]
/uk-srs-reporting Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_uk-srs-requirements_descent/index.html + app/uk-srs-reporting-descent/markup.ts + faq.ts (PAIRED)
Was: They are the UK's endorsement of IFRS S1 and IFRS S2, issued by the ISSB, with six UK-specific amendments.
Now: ...issued by the ISSB. The government consulted on six proposed amendments in June 2025; the final Standards differ from IFRS S1 and S2 as set out in Annex A of the government response, which carries no count.
Authority: [403]
ERROR · design_uk-srs-requirements_descent/index.html + app/uk-srs-reporting-descent/markup.ts + faq.ts (PAIRED)
Was: Connectivity to the financial statements is a UK SRS-specific amendment built on IFRS S1 (and, earlier on the page, 'That connectivity requirement is a UK-specific amendment built on IFRS S1')
Now: Connected information is the Standard's own heading (UK SRS S1 paras 21-24, elaborated at paras B39-B44). It is inherited from IFRS S1 and is not one of the UK-specific differences - Annex A of the government response does not list it.
Authority: [28] [306] [403]
ERROR · design_uk-srs-requirements_descent/index.html + app/uk-srs-reporting-descent/markup.ts + faq.ts (PAIRED)
Was: Climate-first phasing is deliberate - one of the six UK amendments - so preparers build one capability at a time. / Under the FCA's proposals, S1's wider topics arrive on a comply-or-explain basis for accounting periods beginning on or after 1 January 2029, after a two-year relief.
Now: The Standards themselves do not phase S2 ahead of S1. Para E2 requires S1 and S2 to be applied at the same time, and para E3 is an exception permitting climate-only disclosure - carrying no time limit at all. The 2027/2029 sequencing is the FCA's proposal, not a property of UK SRS. CP26/5 para 8.6 describes the transitional reliefs as they stood in the exposure drafts; the final Standards removed those periods.
Authority: [403] [400] [263]
IMPRECISE · design_uk-srs-requirements_descent/index.html + app/uk-srs-reporting-descent/markup.ts + faq.ts (PAIRED)
Was: SASB metrics '... may be applied but are not required - one of the six UK amendments'
Now: '... a difference Annex A of the government response records against IFRS S1 paras 55(a) and 58(a), and one of the UK amendments' - the count removed, the item kept (it is one of the four [403] verifies as correct)
Authority: [403]
IMPRECISE · design_uk-srs-requirements_descent/index.html + app/uk-srs-reporting-descent/markup.ts + faq.ts (PAIRED)
Was: FAQ: Scope 3 emissions benefit from a one-year comply-or-explain relief under the FCA's proposals (effectively 2028), and wider UK SRS S1 sustainability disclosures follow a two-year relief (effectively 2029).
Now: FAQ: ... CP26/5 paragraph 8.6, published 30 January 2026, describes a one-year Scope 3 relief and a two-year relief for UK SRS S1's non-climate matters, but it is describing the exposure drafts. The final Standards, published on 25 February 2026, removed both periods - UK SRS S1 paragraph E3 and UK SRS S2 paragraph C4 carry no time limit at all.
Authority: [400] [263]
ERROR · design_uk-srs-requirements_descent/app.js + dio.js + app/uk-srs-reporting-descent/runtime.js (PAIRED)
Was: formation-8 label 'connectivity'; ledger row 'Connectivity to the accounts - A UK-specific requirement built on IFRS S1'; the code comment '8 - connectivity ... The UK-specific requirement'
Now: 'connected information'; 'Connected information - UK SRS S1 paras 21-24, inherited from IFRS S1'; comment corrected to match.
Authority: [28] [306] [403]
/esos-energy-savings-opportunity-scheme Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_esos-energy-savings-opportunity-scheme_descent/v2/index.html + app/esos-energy-savings-opportunity-scheme-descent/markup.ts (PAIRED)
Was: Implemented Article 8 of the EU Energy Efficiency Directive and remains in force as retained domestic law.
Now: Made to implement Article 8 of the EU Energy Efficiency Directive, and still in force - but its enabling power is now the Energy Act 2023, sections 254 to 260 and 263, not the Directive.
Authority: [394] [397]
ERROR · design_esos-energy-savings-opportunity-scheme_descent/v2/index.html + app/esos-energy-savings-opportunity-scheme-descent/markup.ts (PAIRED)
Was: ...implementing Article 8 of the EU Energy Efficiency Directive in UK law, and it has continued in force after Brexit as retained domestic legislation
Now: ...in UK law. It has continued in force since Brexit, but the Directive is no longer its legal basis: the enabling power is now the Energy Act 2023, sections 254 to 260 and 263
Authority: [394] [397] [65]
ERROR · design_esos-energy-savings-opportunity-scheme_descent/v2/index.html + app/esos-energy-savings-opportunity-scheme-descent/markup.ts (PAIRED)
Was: FAQ: ESOS implements the UK's obligations under the EU Energy Efficiency Directive, retained in UK law after Brexit.
Now: FAQ: ESOS began in 2014 as the UK's implementation of Article 8 of the EU Energy Efficiency Directive, but that is no longer its legal basis - the scheme now rests on the Energy Act 2023, sections 254 to 260 and 263.
Authority: [394] [397]
ERROR · design_esos-energy-savings-opportunity-scheme_descent/v2/index.html + app/esos-energy-savings-opportunity-scheme-descent/markup.ts (PAIRED)
Was: One or more directors review the findings. The assessment is signed off at board level, not by the person who compiled it.
Now: Responsible officers sign off the findings. Regulation 30(2) requires a director within section 250 of the Companies Act 2006, or a person exercising management control - one where the lead assessor is independent of the participant within regulation 30(4), two in every other case. Not the person who compiled the assessment.
Authority: [173] [65]
ERROR · design_esos-energy-savings-opportunity-scheme_descent/v2/index.html + app/esos-energy-savings-opportunity-scheme-descent/markup.ts (PAIRED)
Was: A zero-kWh route exists. Undertakings whose energy consumption is zero kWh are exempt from completing an ESOS assessment altogether.
Now: A zero-kWh route exists. A new regulation 33A deems undertakings whose energy consumption is zero kWh to have complied with regulations 20, 21 and 21A(2)(b), Chapters 2A to 4 of Part 4 and Part 6A. Deemed compliance, not exemption - they still qualify and still notify.
Authority: [394] [397]
UNCITED · design_esos-energy-savings-opportunity-scheme_descent/v2/index.html + app/esos-energy-savings-opportunity-scheme-descent/markup.ts (PAIRED)
Was: The amounts below are statutory maxima, set out in the Environment Agency's published enforcement policy.
Now: The amounts below are statutory maxima, set out in Part 8 of the ESOS Regulations 2014 (regulations 43 to 47).
Authority: [396]
/esos-exemptions Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-exemptions/page.tsx
Was: 'total annual energy consumption below 40,000 kWh across all UK operations are exempt from lead assessor requirements and can use simplified compliance routes' (body and FAQ)
Now: reg 21(3) stated to the provision: 'less than 40,000 kWh of energy', exclusive, NO territorial limb (energy outside the UK counts); the SECR contrast added verbatim ('40,000 kWh of energy or less in the United Kingdom', inclusive and UK-only); 'simplified compliance routes' deleted - the assessment duty stands and reg 30(3A) requires TWO responsible officers
Authority: [167] [347] [173]
ERROR · app/esos-exemptions/page.tsx
Was: '250+ employees, or £44m+ turnover AND £38m+ balance sheet' (body and FAQ)
Now: 'at least 250 employees, or turnover in excess of £44m AND a balance sheet total in excess of £38m'; the at-least/in-excess-of asymmetry spelled out. Sch 1 para 1 forbids '£44m or more'
Authority: [383] [164]
IMPRECISE · app/esos-exemptions/page.tsx
Was: reg 33A described as 'zero energy consumption in the reference period need not carry out an ESOS assessment and need not appoint a lead assessor'
Now: 'calculated the participant's total energy consumption as zero kWh', deemed compliance with regs 20, 21, 21A(2)(b), Chapters 2A-4 of Part 4 and Part 6A - so no action plan and no progress updates either; two responsible officers because no lead assessor is appointed
Authority: [167]
IMPRECISE · app/esos-exemptions/page.tsx
Was: section heading 'Alternative compliance routes' / 'alternative compliance routes that may reduce audit requirements'
Now: 'Deemed compliance routes' - SI 2026/701 reg 22 renamed Part 6 to 'Deemed compliance with Scheme requirements', a different legal idea
Authority: [394] [397]
UNCITED · app/esos-exemptions/page.tsx
Was: two-consecutive-period retention rule cited only to the GOV.UK Phase 3 hub
Now: re-anchored on Sch 1 para 11, with a visible Ext link to Schedule 1
Authority: [164] [65]
UNCITED · app/esos-exemptions/page.tsx
Was: evidence/verification claim cited to the Phase 3 participant guidance, and source 5 labelled 'ESOS Phase 3 and Phase 4 Guidance for Participants'
Now: re-cited to the 30 July 2026 Phase 4 guidance (visible Ext link); source 5 relabelled 'ESOS Phase 3 Guidance for Participants ... superseded for Phase 4'; source 1 marked as Phase 3 guidance, not authoritative for Phase 4
Authority: [65] [397] [50]
ERROR · app/esos-exemptions/page.tsx
Was: FAQPage JSON-LD held hand-written answers truncated at ~200 chars with a literal ellipsis, two of them stale (one still said low users 'are exempt from ESOS lead assessor requirements and can use simplified compliance routes'), and two of the seven questions were missing
Now: mainEntity generated from the faqItems array the accordion renders, so schema and page cannot drift
Authority:
COSMETIC · app/esos-exemptions/page.tsx
Was: no Ext links on a page carrying only CiteRef superscripts (ADR-013 defect)
Now: 4 visible inline anchors: reg 21 of SI 2014/1643, SI 2026/701 as made, Schedule 1, EA Phase 4 guidance
Authority:
COSMETIC · app/esos-exemptions/page.tsx
Was: dateModified 2026-06-11; 'Last verified: 1 August 2026'
Now: 2026-08-21 / 21 August 2026
Authority:
/esos-phase-3 Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-phase-3/page.tsx
Was: 'Failure to submit an action plan: up to £5,000 plus £500 per day'
Now: removed. There is NO penalty for non-submission of an action plan or progress update - regs 34A and 34B are named nowhere in Part 8 and SI 2026/701 added no offence; the gap is statutory, not forbearance. Residual reg 46 route (enforcement notice) stated
Authority: [172] [396]
ERROR · app/esos-phase-3/page.tsx
Was: 'Failure to notify compliance: up to £50,000 plus £500 per day'
Now: reg 43 is £5,000 plus £500 per WORKING day capped at 80 working days; the £50,000 belongs to reg 45. Full five-offence table rewritten from Part 8 (reg 44 has no daily penalty; reg 47 has no daily penalty; regs 45 and 47 are £50,000 'or such lesser amount as the compliance body may determine')
Authority: [396] [171]
ERROR · app/esos-phase-3/page.tsx
Was: FAQ: 'Civil sanctions may include financial penalties of up to £50,000 plus £500 per day for continued non-compliance'
Now: the two offences separated, and 'per day' corrected to 'per working day, capped at 80 working days'
Authority: [396]
ERROR · app/esos-phase-3/page.tsx
Was: 'energy intensity metrics in kWh by organisational purpose, enabling ... alignment with SECR reporting' and 'similar to the metrics used in SECR reporting'
Now: one ratio per organisational purpose under reg 25C(1) - four where all four apply - and expressly NOT the SECR ratio (SECR requires one, it is an emissions ratio, no denominator prescribed). The two duties must never be described together
Authority: [382] [348]
IMPRECISE · app/esos-phase-3/page.tsx
Was: 'board-level director sign-off' in four places (timeline prose, Glossary, carry-forward list, FAQ)
Now: 'responsible officer' - reg 30(2) names a director within s.250 Companies Act 2006 or a person exercising management control; 'board level' appears nowhere in the instrument. 'MESOS system' glossed as the statutory Notification System
Authority: [173]
IMPRECISE · app/esos-phase-3/page.tsx
Was: '95% ... across buildings, processes and transport' (twice)
Now: all four organisational purposes, including the catch-all limb (d)
Authority: [382]
IMPRECISE · app/esos-phase-3/page.tsx
Was: publication section implied the Phase 3 position carries into Phase 4
Now: added: SI 2026/701 reg 31 rewrote Schedule 3 - Table G rows 2 and 4 flip to published, new Table J publishes only the combined kWh saving, new Table K publishes nothing. Phase 4 publishes more, not less
Authority: [394] [169] [212]
ERROR · app/esos-phase-3/page.tsx
Was: FAQPage JSON-LD hand-written, every answer truncated at ~200 chars with a literal ellipsis and carrying the pre-correction penalty text
Now: generated from faqItems
Authority:
COSMETIC · app/esos-phase-3/page.tsx
Was: CiteRef numbering did not match the Authority Sources list (n=8 used for two different sources, n=9 with no source-9 entry); no Ext links
Now: all 10 CiteRefs renumbered by href; SI 2026/701 added as source 6; 3 visible Ext anchors (SI 2023/1182, SI 2026/701, Part 8)
Authority:
COSMETIC · app/esos-phase-3/page.tsx
Was: source 1 meta '(GOV.UK, updated 2025)'
Now: 'last updated 16 February 2026 - this is the Phase 3 guidance and is not authoritative for Phase 4'
Authority: [65]
/esos-legislation Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-legislation/page.tsx
Was: 'It left the qualification thresholds alone, and alignment with SECR remains deferred to Phase 5.'
Now: 'The proposed change to those thresholds to align them with SECR will not go ahead for Phase 4, and no Phase 5 commitment to it has been published - the postponement to Phase 5 that GOV.UK does record attaches only to the introduction of net zero requirements.' Also states that SI 2026/701 touches neither reg 15 nor Schedule 1
Authority: [176] [397]
ERROR · app/esos-legislation/page.tsx
Was: 'SI 2018/1095 amended SI 2014/1643 ... for example, fixing financial thresholds in sterling'
Now: the euro-to-sterling conversion of the money limbs attributed to SI 2018/1342, with Sch 1 para 1A reading £44m/£38m for qualification dates on or after IP completion day against EUR 50m/43m before it, static since 31 December 2020
Authority: [164]
IMPRECISE · app/esos-legislation/page.tsx
Was: 'There is no penalty for failing to submit an action plan or a progress update: the Environment Agency's Phase 4 guidance states that regulators will not take enforcement action ...' (rested on guidance alone)
Now: the statutory gap stated first and the guidance second - regs 34A/34B are named nowhere in Part 8 - plus the residual reg 46 route where an enforcement notice under reg 38 has been served
Authority: [172] [396]
IMPRECISE · app/esos-legislation/page.tsx
Was: reg 45 'Initial penalty up to £50,000' and reg 47 'Penalty up to £50,000'
Now: '£50,000, or such lesser amount as the compliance body may determine'; reg 47's absence of a daily penalty stated
Authority: [171] [396]
IMPRECISE · app/esos-legislation/page.tsx
Was: publication penalty 'non-compliance is searchable indefinitely' / 'creates a permanent reputational record'
Now: reg 41(2): the entry runs for a minimum of one year and names the responsible undertaking and, where different, the participant
Authority: [171]
IMPRECISE · app/esos-legislation/page.tsx
Was: FAQ 'What is the primary ESOS legislation?' named only SI 2014/1643 and SI 2023/1182
Now: adds SI 2026/701 and the warning that the consolidated 2014 text carries none of the 2026 amendments
Authority: [394] [381]
IMPRECISE · app/esos-legislation/page.tsx
Was: 2023 changes: 'lead assessor scope was clarified for low energy users'
Now: 'regulation 21(3) was inserted to disapply the duty to appoint a lead assessor where total energy consumption is less than 40,000 kWh of energy'
Authority: [167]
COSMETIC · app/esos-legislation/page.tsx
Was: no Ext links; CiteRef numbering out of step with the sources list (n=10, n=11 against a 9-item list)
Now: 3 visible Ext anchors (Energy Act 2023 Part 11, SI 2026/701, Part 8 of SI 2014/1643); all CiteRefs renumbered by href
Authority:
COSMETIC · app/esos-legislation/page.tsx
Was: dateModified 2026-08-19
Now: 2026-08-21
Authority:
/esos-lead-assessor Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-lead-assessor/page.tsx
Was: 'six approved professional bodies' / '6 bodies' / figure '6' / a six-name list omitting Quidos (hero, rail, StatCallout, facts array, body list, FAQ)
Now: SEVEN, with Quidos added: AEE, CIBSE, Elmhurst, Energy Institute, EMA, ISEP, Quidos - the GOV.UK list as last updated 16 February 2026. Added that IChemE was removed 16 Feb 2026 and Stroma 20 Feb 2025, that the list is versioned, and that membership of a body is not the same as being on its ESOS register (CIBSE's is the LCC register, ESOS lead assessor subset)
Authority: [247]
ERROR · app/esos-lead-assessor/page.tsx
Was: 'The registers ... professional bodies ... provide professional development, competency assessment' implied the bodies set the competence requirement; standard given only as 'PAS 51215'
Now: PAS 51215:2014 named in full and fixed by reg 12(1); the bodies apply a fixed standard and decide register membership. Added that PAS 51215-1/-2:2025 are voluntary and are NOT the ESOS standard, and that 'PAS' appears zero times in the Phase 4 guidance
Authority: [248] [199]
ERROR · app/esos-lead-assessor/page.tsx
Was: page carried no mention of the lead assessor's new personal duty
Now: added reg 21(2A) (SI 2026/701 reg 8): a SEVEN-day notification by the assessor personally to their approval body, with the completion date, the undertaking's registered name and address and at least two contacts, one of whom is the responsible officer; plus reg 21A(1)(b) 'the data used to make this estimate' and reg 28(1)(j). Terminology divergence noted (approval body / certifying body; seven days / within one week)
Authority: [199] [249]
ERROR · app/esos-lead-assessor/page.tsx
Was: 'Lead assessors ... formal sign-off on compliance submissions to the Environment Agency' (FAQ)
Now: the responsible officer confirms the notification, not the assessor; ONE responsible officer where the lead assessor is independent of the participant within reg 30(4), TWO in every other case. The 'external/internal' gloss is explicitly rejected (a shareholder or a former employee within 12 months is external but not independent)
Authority: [173]
IMPRECISE · app/esos-lead-assessor/page.tsx
Was: 'total annual energy consumption below 40,000 kWh across all activities are exempt from lead assessor requirements'
Now: reg 21(3), 'less than 40,000 kWh of energy', exclusive; reg 30(3A) then requires two responsible officers; the assessment itself still has to be carried out
Authority: [167]
UNCITED · app/esos-lead-assessor/page.tsx
Was: source 5 pointed at https://www.gov.uk/government/publications/esos-phase-4-guidance labelled 'ESOS Phase 4 Guidance'
Now: repointed to the real publication URL, comply-with-the-energy-savings-opportunity-scheme-esos-phase-4, published 30 July 2026 (CiteRef n=5 repointed with it)
Authority: [50] [163]
ERROR · app/esos-lead-assessor/page.tsx
Was: FAQPage JSON-LD hand-written, truncated at ~200 chars with a literal ellipsis, and one of the five answers stale
Now: generated from faqItems
Authority:
COSMETIC · app/esos-lead-assessor/page.tsx
Was: no Ext links (ADR-013 defect); source 4 titled 'PAS 51215 - Energy Audits: Specification with guidance for use'
Now: 2 Ext anchors (GOV.UK approved-register list, SI 2026/701); source 4 retitled 'PAS 51215:2014 - Energy efficiency assessment: Competence of a lead energy assessor. Specification' with the -1/-2:2025 warning
Authority: [248]
COSMETIC · app/esos-lead-assessor/page.tsx
Was: dateModified 2026-06-11; 'Last verified: 1 August 2026'
Now: 2026-08-21 / 21 August 2026
Authority:
/esos-deadlines Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_esos-deadlines_descent/v2/index.html + app/esos-deadlines-descent/markup.ts + faq.ts (PAIRED)
Was: The notification must carry board-level director sign-off. (x3 in markup, x2 in faq.ts)
Now: The notification must be signed off by a responsible officer - a director within section 250 of the Companies Act 2006, or a person exercising management control (regulation 30(2)) - one where the lead assessor is independent of the participant, two in every other case (regulation 30(3) and (4)).
Authority: [173] [65]
IMPRECISE · design_esos-deadlines_descent/v2/index.html + app/esos-deadlines-descent/markup.ts + faq.ts (PAIRED)
Was: FAQ: Maximum penalties are £50,000 initial plus £40,000 in daily penalties for failure to undertake an energy audit, and £5,000 plus £40,000 daily for failure to notify.
Now: FAQ: Maximum penalties are £50,000 initial plus £500 per working day, capped at 80 working days (£40,000), for failure to undertake an ESOS assessment, and £5,000 plus the same daily penalty for failure to notify.
Authority: [396]
COSMETIC · design_esos-deadlines_descent/build-descent-v2.mjs
Was: MANIFEST md5s for index.html and index_labels.html
Now: refreshed to the edited files, with a dated comment giving the reason
Authority: [173]
/esos-action-plan Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_esos-action-plan_skyscraper/v2/index.html + app/esos-action-plan-descent/markup.ts + faq.ts (PAIRED)
Was: 'board-level director' x7 in markup and x3 in faq.ts, plus 'board-signed' x2 and 'board-approved' x1, as the ESOS sign-off standard
Now: 'responsible officer' throughout, glossed at first use as a director within section 250 of the Companies Act 2006, or a person exercising management control (regulation 30(2)). No one/two number asserted for the action plan or progress updates - [173] records that as an open question the SI does not settle.
Authority: [173] [65]
ERROR · design_esos-action-plan_skyscraper/v2/index.html + app/esos-action-plan-descent/markup.ts + faq.ts (PAIRED)
Was: FAQ: a breakdown across organisational purposes (buildings, transport, industrial processes)
Now: FAQ: a breakdown across all four organisational purposes (buildings, transport, industrial processes, and any other purpose)
Authority: [382]
IMPRECISE · design_esos-action-plan_skyscraper/v2/index.html + app/esos-action-plan-descent/markup.ts + faq.ts (PAIRED)
Was: FAQ: Regulation 28 also exempts participants relying on the regulation 33A zero-consumption route from the progress update duty.
Now: FAQ: Regulation 33A, inserted by regulation 25 of SI 2026/701, deems participants whose energy consumption is zero kWh to have complied with Part 6A, so the progress update duty does not bite on them.
Authority: [394]
COSMETIC · design_esos-action-plan_skyscraper/build-descent-eap.mjs
Was: MANIFEST md5s for index.html, index_labels.html, SELFCONTAINED_HYBRID.html, SELFCONTAINED_B_labels.html
Now: refreshed to the edited files, with a dated comment giving the reason, as the build script's own instruction requires ('update it WITH A REASON, never delete the check')
Authority: [173]
/esos-compliance-guidance Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_esos-compliance-guidance_descent/v2/index.html + app/esos-compliance-guidance-descent/markup.ts (PAIRED)
Was: 4 - Board-level director sign-off / A board-level director must review the assessment and confirm compliance before the notification is submitted
Now: 4 - Responsible officer sign-off / A responsible officer - a director within section 250 of the Companies Act 2006, or a person exercising management control (regulation 30(2)) - must review the assessment and confirm compliance before the notification is submitted. One where the lead assessor is independent of the participant, two in every other case (regulation 30(3) and (4)).
Authority: [173] [65]
ERROR · design_esos-compliance-guidance_descent/v2/index.html + app/esos-compliance-guidance-descent/markup.ts (PAIRED)
Was: Calculate total energy use across buildings, transport and industrial processes
Now: Calculate total energy use across all four organisational purposes - buildings, transport, industrial processes and any other purpose
Authority: [382]
ERROR · design_esos-compliance-guidance_descent/v2/index.html + app/esos-compliance-guidance-descent/markup.ts (PAIRED)
Was: FAQ: (2) measure total energy consumption across buildings, transport and industrial processes; ... (4) have a registered lead assessor review the assessment and a board-level director sign it off;
Now: FAQ: (2) measure total energy consumption across all four organisational purposes - buildings, transport, industrial processes and any other purpose; ... (4) ... and a responsible officer - a director within section 250 of the Companies Act 2006, or a person exercising management control - sign it off;
Authority: [382] [173]
ERROR · design_esos-compliance-guidance_descent/v2/dio.js + app/esos-compliance-guidance-descent/runtime.js (PAIRED)
Was: A board-level director signs off, and the notification reaches the Environment Agency by 5 December 2027 either way.
Now: A responsible officer signs off - a director within section 250 of the Companies Act 2006, or a person exercising management control - and the notification reaches the Environment Agency by 5 December 2027 either way.
Authority: [173]
ERROR · design_esos-compliance-guidance_descent/v2/dio.js + app/esos-compliance-guidance-descent/runtime.js (PAIRED)
Was: scope your energy audit to cover at least 95% of total consumption across buildings, transport and industrial processes, obtain board director sign-off
Now: scope your energy audit to cover at least 95% of total consumption across all four organisational purposes - buildings, transport, industrial processes and any other purpose - obtain responsible officer sign-off
Authority: [382] [173]
/secr Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/secr-descent/markup.ts + faq.ts (NO BUNDLE COUNTERPART EXISTS - see note)
Was: nav item 'Under 40 MWh'; H2 'Under 40 MWh, you state it - you do not omit it'; 'An organisation consuming less than 40 MWh (40,000 kWh) in the reporting period may state that fact'; takeaway 'Under 40 MWh, you still say so'; key-facts rail 'Low energy exemption / <40 MWh'; diorama aria-label 'under 40 MWh'; 'if energy use is under 40 MWh, make the exemption statement explicitly'
Now: '40,000 kWh or less' throughout. The chapter now states the inclusive limb verbatim, names BOTH reliefs (para 15(5)(a), no UK qualifier, for quoted companies; para 20D(7)(a), 'in the United Kingdom', for unquoted companies and LLPs), says it is relief from DISCLOSURE not exemption from SECR, states the condition that the report must say so, and adds that para 20 / para 20K define 'energy' as all forms of energy products so the test runs wider than what para 20D makes you report. Key-facts rail now reads 'Low-energy disclosure relief / 40,000 kWh or less'.
Authority: [347]
ERROR · app/secr-descent/markup.ts + faq.ts (NO BUNDLE COUNTERPART EXISTS - see note)
Was: FAQ: Low-energy users consuming less than 40 MWh (40,000 kWh) in the reporting period may make a de minimis statement instead of full disclosures.
Now: FAQ: A company that consumed 40,000 kWh of energy or less in the reporting period may state that the information is not disclosed for that reason, instead of making the full disclosures. The limb is inclusive, and it is relief from disclosure rather than exemption from SECR.
Authority: [347]
ERROR · app/secr-descent/markup.ts + faq.ts (NO BUNDLE COUNTERPART EXISTS - see note)
Was: FAQ: 'Large' means meeting two of three tests - turnover of £36 million or more, balance sheet total of £18 million or more, or 250 or more employees.
Now: FAQ: SECR states this as an exemption rather than a size test: Schedule 7 para 20B(2) exempts an unquoted company that satisfies two or more of turnover not more than £36 million, balance sheet total not more than £18 million, and not more than 250 employees. Miss the exemption on two of the three limbs and you are in scope. ... so a company can be medium-sized for its accounts and still in scope for SECR on the same numbers.
Authority: [238]
ERROR · design_secr_skyscraper/dio-page.js + formations.js + app/secr-descent/runtime.js (PAIRED)
Was: diorama options '40 MWh or more' / 'Under 40 MWh'; verdict 'A low energy user - under 40 MWh (40,000 kWh) across the reporting period - may state that fact'; 'The exemption is a statement you make, not a section you omit'
Now: 'More than 40,000 kWh' / '40,000 kWh or less'; 'A low-energy user - 40,000 kWh of energy or less across the reporting period, inclusive - may state that the information is not disclosed for that reason'; 'This is relief from disclosure, not exemption from SECR, and it is conditional on the report stating that reason.'
Authority: [347]
/secr-requirements Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_secr-requirements_sustain/index.html + app/secr-requirements-sustain/markup.ts + faq.ts (PAIRED)
Was: H2 'The SECR reporting threshold for energy, and the 40 MWh exemption'; 'Organisations consuming less than 40 MWh (40,000 kWh) of energy during the reporting period qualify for the SECR de minimis exemption'; key-facts 'Low-energy exemption / < 40 MWh/year'; D03 diagram 'unless the <40 MWh de-minimis exemption applies'
Now: '40,000 kWh or less' throughout; 'A company that consumed 40,000 kWh of energy or less during the reporting period may state that the information is not disclosed for that reason. The limb is inclusive - 40,000 kWh exactly still qualifies - and it is relief from disclosure, not exemption from SECR'; key-facts 'Low-energy disclosure relief / 40,000 kWh or less'.
Authority: [347]
ERROR · design_secr-requirements_sustain/index.html + app/secr-requirements-sustain/markup.ts + faq.ts (PAIRED)
Was: The 40 MWh figure covers electricity, gas and transport fuel combined. (and the same sentence in FAQ 3)
Now: The test runs wider than what you must report. Paragraph 20 defines 'energy' as all forms of energy products - combustible fuels, heat, renewable energy, electricity, or any other form of energy - and paragraph 20K carries that definition into Part 7A. So the 40,000 kWh test counts every form of energy consumed, not only the electricity, gas and transport fuel that paragraph 20D makes you disclose. The March 2019 GOV.UK guidance states it the narrow way; the instrument governs.
Authority: [347]
ERROR · design_secr-requirements_sustain/index.html + app/secr-requirements-sustain/markup.ts + faq.ts (PAIRED)
Was: FAQ 3: Organisations that consume less than 40 MWh of energy across the UK during the reporting period qualify for the de minimis exemption from detailed SECR reporting.
Now: FAQ retitled 'What is the 40,000 kWh low-energy user relief under SECR?' and rewritten: inclusive limb, relief from disclosure not exemption, conditional on the statement, and the territorial limb distinguished - para 20D(7)(a) counts UK consumption for unquoted companies and LLPs while para 15(5)(a) for quoted companies carries no UK qualifier.
Authority: [347]
ERROR · design_secr-requirements_sustain/index.html + app/secr-requirements-sustain/markup.ts + faq.ts (PAIRED)
Was: FAQ 1: A company qualifies as 'large' for SECR if it meets at least two of three criteria: annual turnover of £36 million or more, balance sheet total of £18 million or more, or 250 or more employees.
Now: FAQ 1: SECR's threshold is drafted as an exemption, not a size test. Schedule 7 paragraph 20B(2) exempts an unquoted company that satisfies two or more of: turnover not more than £36 million, balance sheet total not more than £18 million, and not more than 250 employees. A company is in scope when it exceeds at least two of those limbs.
Authority: [238]
ERROR · design_secr-requirements_sustain/index.html + app/secr-requirements-sustain/markup.ts + faq.ts (PAIRED)
Was: key-point tiles, sourced to 'SI 2008/410 Schedule 7 Part 7A paras 20B(2) and 20C(2)': '£36 million or more in the reporting year' / '£18 million or more in gross assets' / '250 or more employees'
Now: 'More than £36 million' / 'More than £18 million' / 'More than 250 employees', each noting that para 20B(2) writes the limb as 'not more than', so the boundary value counts towards the exemption rather than against it.
Authority: [238]
ERROR · design_secr-requirements_sustain/app.js + app/secr-requirements-sustain/runtime.js (PAIRED)
Was: SECR scope checker (#sc-box) employee question options '250 or more' / 'Fewer than 250', and the verdict line '250 or more employees'
Now: 'More than 250' / '250 or fewer', and 'more than 250 employees'. The turnover and balance-sheet options were already 'More than £36 million' / '£36 million or less' - the employee limb was the only one inverted.
Authority: [238]
/tcfd-uk-requirements Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/tcfd-uk-requirements/page.tsx
Was: Under SI 2022/31, the FRC Conduct Committee monitors compliance through its corporate-reporting review work
Now: Under SI 2022/31, the FRC monitors compliance through its corporate reporting review function - not the “Conduct Committee”, which ceased to be the authorised person on 6 May 2021 when SI 2021/465 art. 4 authorised the FRC itself for the purposes of section 456 of the Companies Act 2006
Authority: [350]
ERROR · app/tcfd-uk-requirements/page.tsx
Was: The FRC Conduct Committee can require restatement or refer to the courts.
Now: The FRC - authorised for the purposes of section 456 by SI 2021/465 art. 4 since 6 May 2021, in place of the former Conduct Committee - seeks voluntary correction and, failing that, may apply to court for a declaration and an order to revise.
Authority: [350]
ERROR · app/tcfd-uk-requirements/page.tsx
Was: (2) introduce mandatory UK SRS S2 climate disclosure for ~515 listed companies;
Now: (2) introduce mandatory UK SRS S2 climate disclosure for 515 of the around 600 listed companies affected - those in the commercial companies, non-equity shares and non-voting equity shares, and transition categories - while the remaining 89, listed only in the secondary listing or depositary receipts categories, would instead state the requirements that apply in their primary listing location;
Authority: [317]
ERROR · app/tcfd-uk-requirements/page.tsx
Was: explicit connectivity to the financial statements
Now: explicitly connected information tying the disclosures to the financial statements (UK SRS S1 ¶¶21-24)
Authority: [28] [306]
ERROR · app/tcfd-uk-requirements/page.tsx
Was: Both will be reshaped from 1 January 2027 by UK SRS S2 under FCA CP26/5. (hero lede)
Now: Both are *proposed* to be reshaped from 1 January 2027 by UK SRS S2 under FCA CP26/5 - a consultation that closed on 20 March 2026, with the Policy Statement expected in autumn 2026. Nothing in it is in force.
Authority: [316] [22] [5]
ERROR · app/tcfd-uk-requirements/page.tsx
Was: and how UK SRS S2 replaces the TCFD-aligned regime from January 2027. (metadata.description and Article.description)
Now: and how the FCA proposes to replace the TCFD-aligned regime with UK SRS S2 from January 2027.
Authority: [316] [22]
ERROR · app/tcfd-uk-requirements/page.tsx
Was: The journey ends with mandatory UK SRS S2 from 1 January 2027. (§05 timeline standfirst)
Now: The proposed endpoint is mandatory UK SRS S2 from 1 January 2027 - proposed, not made.
Authority: [316] [22]
IMPRECISE · app/tcfd-uk-requirements/page.tsx
Was: Five categories of large UK entities with 500+ employees ... (15 occurrences of ‘500+ employees’ across FAQ, StatsStrip, VS table, Glossary contexts and the §04 alert)
Now: ‘more than 500 employees’ throughout - the statutory test at CA 2006 s.414CA(4) via (1B) is *more than* 500, so ‘500+’ pulls a company at exactly 500 into scope
Authority: [115]
IMPRECISE · app/tcfd-uk-requirements/page.tsx
Was: The FCA introduced TCFD-aligned disclosure into the UK Listing Rules in December 2020 (PS20/17) ... The rule sits inside UKLR 6.6.6R(8) following the listing-rules consolidation.
Now: ...into the Listing Rules sourcebook in December 2020 (PS20/17) ... Those categories were abolished on 29 July 2024 when the UK Listing Rules replaced the sourcebook, and the rule now sits at UKLR 6.6.6R(8); LR 9.8.6R(8) carries Handbook status Deleted.
Authority: [177]
IMPRECISE · app/tcfd-uk-requirements/page.tsx
Was: SI 2022/31 / LLP Regs continue to apply but are under review through the Government's Modernisation of Corporate Reporting programme - possible scope expansion to include the same large companies caught by SI 2022/31. (FAQ 6; and the circular twin of it in §06)
Now: Both rewritten: the CA 2006 ss.414CA/414CB duty is unrepealed and continues; the Government has confirmed UK SRS S2 is a national reporting framework for the purposes of s.414CB(6), so UK SRS S2 reporters need not duplicate the s.414CB(2A) disclosures; DBT will consider the future of those obligations; SI 2022/31 reg 5(2) requires the first statutory review report before 6 April 2027.
Authority: [115]
IMPRECISE · app/tcfd-uk-requirements/page.tsx
Was: (§06) CP26/5's transitional relief periods presented with no note that they are superseded
Now: New paragraph: CP26/5 ¶¶8.6-8.8 describe the reliefs in their EXPOSURE-DRAFT form (two years for S1 non-climate, one year for Scope 3); the final Standards removed those periods - UK SRS S1 ¶E3 and UK SRS S2 ¶C4 carry no time limit at all - and CP26/5 ¶1.11 makes its own timetable ‘subject to the final UK SRS’. CP26/5 is quoted accurately and dated, per [400]'s rule.
Authority: [400] [263]
IMPRECISE · app/tcfd-uk-requirements/page.tsx
Was: The Task Force disbanded in October 2023 / milestone ‘OCT 2023’ / ‘established by the Financial Stability Board in 2015’
Now: disbanded on 12 October 2023 / ‘12 OCT 2023’ / ‘established by the Financial Stability Board in December 2015’
Authority: [12]
COSMETIC · app/tcfd-uk-requirements/page.tsx
Was: Zero <Ext> links against 14 <CiteRef> superscripts - the exact ADR-013 defect the brief §3 measures
Now: Local Ext component added and four descriptive anchors placed on first substantive mentions: the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 (hero lede), UKLR 6.6 in the FCA Handbook (§03 glossary - source [16] had been listed but never cited), CA 2006 s.414CA and s.414CB(2A)(a)-(h) (§04, with the [115] point that SI 2022/31 is a pure amending instrument), and the FCA's CP26/5 consultation (§06). Repeat references keep their superscripts.
Authority: [115] [177]
COSMETIC · app/tcfd-uk-requirements/page.tsx
Was: Authority Sources list printed [13], [15], [16], [14] - [14] out of sequence, [16] carrying no CiteRef
Now: Reordered by href to [13], [14], [15], [16]; CiteRef n=13 (CP26/5) re-attached to the new ¶ as a repeat reference, and [16] is now cited by the new UKLR 6.6 Ext link
Authority: [317]
COSMETIC · app/tcfd-uk-requirements/page.tsx
Was: Article dateModified 2026-06-11
Now: 2026-08-21 - moved because there is a real content edit behind it
Authority:
/carbon-reporting Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_carbon-reporting_sustain/index.html + app/carbon-reporting-sustain/markup.ts (PAIRED)
Was: four-regime table, Boundary row, UK SRS column: 'Enterprise value, aligned to the financial statements'
Now: 'The same reporting entity as the related financial statements (S1 para 20)'
Authority: [3] [28] [306]
ERROR · design_carbon-reporting_sustain/index.html + app/carbon-reporting-sustain/markup.ts (PAIRED)
Was: four-regime table, Boundary row, ESOS Phase 4 column: 'UK energy across buildings, transport and industrial processes'
Now: 'UK energy across all four organisational purposes: buildings, transport, industrial processes and any other purpose'
Authority: [382]
/best-sustainability-consulting-firms-top-sustainability-consulting-companies-sustainability-consultancies Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/consultancy-sustain/markup.ts + design_sustainability-consultancy_sustain/index.html
Was: Four departures worth knowing before you brief — UK SRS is not word-for-word IFRS S1 and S2. The first-year timing relief was removed; the climate-first relief was extended to two years; the GICS requirement was removed from UK SRS S2; and the effective-date clauses were removed.
Now: Departures worth knowing before you brief — … the climate-first relief was kept but its time limit was removed entirely, its availability to be set later in legislation or regulation; and the effective-date clauses were removed. Annex A of the government response maps the final differences and carries no count of them.
Authority: [263] [400] [403]
ERROR · app/consultancy-sustain/markup.ts + design bundle
Was: Where an EU regime applies the difference becomes formal, since the double-materiality test under ESRS asks a question that UK SRS's enterprise-value test does not.
Now: … ESRS adds an impact perspective that UK SRS's single, financial materiality test — influence on the decisions of primary users, by reference to cash flows, access to finance or cost of capital — does not.
Authority: [3] [9] [29]
ERROR · app/consultancy-sustain/markup.ts + design bundle
Was: Quoted companies at any size; unquoted on the Companies Act two-of-three large test
Now: Quoted companies at any size; unquoted on SECR's own two-of-three test in SI 2008/410 Sch 7 ¶20B — £36m, £18m, 250 — which the Companies Act's 2025 uplift did not reach
Authority: [238] [10]
ERROR · app/consultancy-sustain/markup.ts + design bundle
Was: whether the 40,000 kWh low-energy-user exemption applies to you
Now: whether the 40,000 kWh-or-less low-energy relief applies — which relieves you of the disclosure rather than of SECR, and only if the report says that is why
Authority: [347] [10]
ERROR · app/consultancy-sustain/markup.ts + design bundle
Was: ~3× — The gap the same published commentary puts between a freelance rate and the same experience bought through a named firm (key-figure chip)
Now: chip removed — the £500-vs-£1,500 contrast is the Leafr author's hypothetical, hedged twice, and is retracted as data
Authority: [197] [378]
ERROR · app/consultancy-sustain/markup.ts + design bundle
Was: WSP UK — Top-3 global E&S · Verdantix 2026 Leader / Ramboll UK — Verdantix 2026 Leader · built environment + energy
Now: … Verdantix 2026 evaluated set … — WSP and Ramboll are two of the fifteen providers evaluated; Leaders' Quadrant membership beyond the five named firms is behind the paywall
Authority: [195]
IMPRECISE · app/consultancy-sustain/markup.ts + faq.ts + design bundle
Was: One of five Verdantix 2026 Green Quadrant Leaders, recognised as having the most comprehensive sustainability consulting capabilities globally / Five named Leaders … / FAQ: Five: Deloitte, ERM, EY, KPMG and PwC
Now: reframed throughout to Verdantix's own words — five firms INSIDE the Leaders' Quadrant that Verdantix says DEMONSTRATED the most comprehensive capabilities among the fifteen evaluated; the Quadrant holds more firms and which is paywalled
Authority: [195]
IMPRECISE · app/consultancy-sustain/markup.ts + design bundle
Was: The world's largest pure-play sustainability advisory, at joint highest capabilities alongside the Big Four.
Now: ERM describes itself as the largest pure-play sustainability advisory in the market, and it is one of the five firms Verdantix places inside its 2026 Leaders' Quadrant alongside the Big Four.
Authority: [196] [195]
ERROR · app/consultancy-sustain/markup.ts + design bundle
Was: What this page will not tell you — The transposition deadline … this page states the transposition timing as unresolved
Now: The transposition deadline, and the two dates inside one directive — 19 March 2027 for Arts 1–3 (Dir (EU) 2026/470 Art 5(1) first subpara); 26 July 2028 for Art 4, the due-diligence limb
Authority: [265] [218]
ERROR · app/consultancy-sustain/markup.ts + design bundle
Was: Two things this page declines to tell you … and the deadline by which member states must transpose Directive (EU) 2026/470. Neither could be established
Now: One thing this page declines to tell you … the ISO 14001:2015 transition date only
Authority: [265] [218]
IMPRECISE · app/consultancy-sustain/markup.ts + design bundle
Was: SocEnv states that over 8,000 professionals hold CEnv, and separately that more than 9,000 hold one of its registrations. Those count different things, neither carries an "as at" date
Now: … over 8,000 hold CEnv — a milestone it dated 14 November 2024 — and more than 9,000 hold one of its registrations, a figure it puts at the last week of November 2025 and which spans CEnv, REnvP and REnvTech together
Authority: [245]
ERROR · app/consultancy-sustain/markup.ts + design bundle
Was: ISEP's membership levels page is explicit that only Associate and above involve assessment
Now: ISEP's membership page is explicit that affiliate membership is instant online sign-up requiring "no extra steps", against professional grades that "are assessed to ensure standards and credibility" — the flat "only Associate and above" claim removed, and the URL repointed to the page the quotes are actually on
Authority: [243]
IMPRECISE · app/consultancy-sustain/markup.ts + design bundle
Was: Government response … and the four substantive departures from IFRS S1 and S2
Now: … and Annex A, which maps the final differences from IFRS S1 and S2 and deliberately carries no count of them
Authority: [403] [263]
COSMETIC · app/consultancy-sustain/markup.ts + design bundle
Was: https://verdantix.com/insights/report/green-quadrant--sustainability-consulting-2026 (302 redirect)
Now: https://www.verdantix.com/venture/report/green-quadrant--sustainability-consulting-2026 (canonical)
Authority: [195]
/esg-questionnaire Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-questionnaire-descent/markup.ts + design_esg-questionnaire_skyscraper/v1/*.html
Was: EcoVadis rates more than 150,000 companies, across 185+ countries and 250+ spend categories, and more than 1,400 enterprise customers use it to review trading partners
Now: EcoVadis's own Our Impact counter puts its network at 175,000 rated companies and 1,400+ requesters and buyers — EcoVadis's own noun, not "customers". Its older About us page still says 150,000, and that is the stale one. (185+ countries / 250+ spend categories dropped — declared gap)
Authority: [221]
ERROR · markup.ts + faq.ts + bundle
Was: EcoVadis does not publish score thresholds for its medals. / FAQ: EcoVadis publishes percentiles, not score thresholds. / card: EcoVadis publishes percentiles, not thresholds
Now: EcoVadis publishes no OVERALL score threshold for a medal — rank is percentile-based — but a medal requires a minimum score of 30 in each of the four themes, and badges carry published thresholds (Committed 45; Fast Mover 34–44)
Authority: [221] [344]
IMPRECISE · markup.ts + faq.ts + bundle
Was: across all industries worldwide, not within a specific industry (FAQ)
Now: …not within a specific sector — the owner's own word, and the whole function of the sentence
Authority: [221] [344]
UNCITED · markup.ts + bundle (source [12])
Was: [12] EcoVadis — About us: more than 150,000 rated companies, 250+ spend categories, 185+ countries → https://ecovadis.com/about-us/
Now: [12] EcoVadis — Our Impact: 175,000 rated companies, 1,400+ requesters and buyers → https://ecovadis.com/our-impact/
Authority: [221]
ERROR · markup.ts + bundle
Was: UK SRS Scope 3 reporting covers what the UK standards ask for, the one-year relief, and the SECR slice
Now: …the ¶C4 relief — which carries no time limit at all in the final Standard — and the SECR slice
Authority: [263] [400]
/esrs Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_esrs_descent/v1/*.html (BUNDLE DRIFT — bundle only)
Was: BUNDLE DRIFT: app/esrs-descent/markup.ts had already been corrected off "enterprise value" (2 places) and the kicker date bumped to 30 July 2026, but the design bundle it is GENERATED FROM still carried "what affects your enterprise value" and "Updated 23 July 2026". A rebuild would have re-introduced a prohibited term onto the live page.
Now: bundle reconciled to the generated file — cash flows, access to finance and cost of capital; and a duplicated word ("your your cash flows") left by the earlier sweep fixed in markup.ts so the two are now byte-identical in the body
Authority: [3] [9] [29]
ERROR · app/esrs-descent/markup.ts + design_esrs_descent/v1/*.html + app/esrs/page.tsx
Was: cut mandatory datapoints by 61% (roughly 1,144 to about 500) / ~500 Mandatory datapoints after the 2026 revision (was ~1,144) / mini-bar: ~1,144 before, about 500 after
Now: the absolute figures removed as a category error — 1,144 is EFRAG's Nov 2022 TOTAL for a draft, not a mandatory baseline, and the arithmetic does not work; 61% attributed to EFRAG and "over 60%" to the Commission
Authority: [180]
ERROR · markup.ts + bundle + page.tsx (FAQ + FAQPage JSON-LD)
Was: ESRS span 12 topical standards
Now: ESRS span 12 standards — ESRS 1 and ESRS 2 cross-cutting, plus ten topical (E1–E5, S1–S4, G1)
Authority: [327]
ERROR · markup.ts + bundle + page.tsx (FAQ + FAQPage JSON-LD)
Was: Under the revised ESRS, several anticipated-financial-effects requirements from the topical standards were consolidated under ESRS 2 / …moved into ESRS 2
Now: the AFE disclosures were DELETED from E2–E5 outright; what survives is the general requirement in ESRS 2 and ESRS E1-11 for climate — so E4-6 / E5-6 name paragraphs that no longer exist
Authority: [184]
ERROR · markup.ts + bundle
Was: Scope thresholds per … Directive (EU) 2022/2464 → CELEX:32022L2464 (twice, incl. the source list)
Now: repointed to the consolidated Accounting Directive 02013L0034-20260318 Arts 19a/29a, with a note that the 2022 text as adopted still shows the old 500-employee wave dates
Authority: [74]
UNCITED · markup.ts + bundle (4 links)
Was: https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/european-sustainability-reporting-standards_en — dead, 404 on three independent checks
Now: https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en, relabelled
Authority: [73]
IMPRECISE · markup.ts + bundle
Was: Delegated Regulation (EU) 2023/2772 — now amended by the revised standards adopted on 3 July 2026
Now: …to be amended by the revised standards adopted on 3 July 2026, which are adopted and still in Parliament and Council scrutiny rather than in force
Authority: [182]
IMPRECISE · markup.ts + bundle + page.tsx
Was: It applies from financial years beginning 1 January 2027, with early application allowed for FY2026.
Now: …for a financial year starting in 2026 an undertaking may instead apply ESRS (2023) as last amended by DR (EU) 2025/1416, the revised set in full, or ESRS (2023) plus eight named reliefs — and must state which version it applied
Authority: [181]
COSMETIC · app/esrs/page.tsx metadata
Was: the July 2026 revision cutting datapoints 61%
Now: the July 2026 revision cutting mandatory datapoints by over 60%
Authority: [180]
/sustainability-consultant-salary-uk Reviewed 21 August 2026.
Last amended 21 August 2026.
IMPRECISE · app/sustainability-consultant-salary-uk-sustain/markup.ts + design_salary_mega/index.html
Was: Director / board £123,816 avg — Shirley Parsons 2025, n > 1,000 (hero card); and the ladder / 20-year SOURCES lines
Now: the [377] qualification now travels with every appearance — a gated recruiter survey of 1,000+ self-selected respondents fielded Jan–Mar 2025, method otherwise undisclosed, population HSEQ AND sustainability combined, so not a sustainability-only figure. ⚠ SEE CONFLICT: [87] says never publish £123,816 or £63,741 at all; [377] permits them in an honest form. Figure NOT removed from the charts — reviewer decision needed.
Authority: [87] [89] [377] [378]
ERROR · markup.ts + design_salary_mega/index.html
Was: £37,200 Going rate, environment professionals … ASHE-derived; the page does not state which year or percentile.
Now: the table's own heading says the rates are "based on median ASHE data", so it is a median, on a 37.5-hour week, for the whole occupation — derived from ASHE 2024 applied from 22 July 2025, so it lags
Authority: [374]
IMPRECISE · markup.ts + design bundle + page.tsx (FAQ + FAQPage JSON-LD)
Was: IEMA/ISEP practitioner membership (PIEMA) is the other benchmark
Now: ISEP Practitioner membership — PISEP since the 17 July 2025 rebrand, PIEMA before it
Authority: [242]
IMPRECISE · markup.ts + design bundle
Was: Demand … concentrates ahead of first mandatory UK SRS S1 and S2 reporting, which the FCA has proposed
Now: …ahead of any first mandatory UK SRS S2 reporting, which the FCA has proposed — with Scope 3 and the non-climate parts of S1 on comply-or-explain
Authority: [307] [316]
IMPRECISE · markup.ts + design bundle + page.tsx (FAQ + FAQPage JSON-LD)
Was: Hays reported sustainability salaries rising 2.6% … with 94% of sustainability employers increasing pay.
Now: …though Hays plc's own audited FY25 accounts run the other way — net fee income £972.4m against £1,113.6m and roles filled 257,900 against 282,700, a 12.7% and 8.8% fall
Authority: [376]
/carbon-accounting Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-accounting/page.tsx
Was: IFRS S2 (and UK SRS S2) require connectivity between climate disclosures and the financial statements (FAQ textAnswer + JSX, feeding FAQPage JSON-LD)
Now: IFRS S2 uses the language of connectivity; UK SRS S1 does not — its heading is "Connected information" at ¶¶21–24, and "connectivity" appears nowhere in it. Requirement restated as same entity, same period, consistent data and assumptions.
Authority: [28] [306] [61]
ERROR · app/carbon-accounting/page.tsx
Was: The FRC's Interim Sustainability Assurance Register is the live oversight mechanism (mid-2026) / …opens mid-2026 / UK practitioners use ISSA (UK) 5000 as the relevant assurance standard [under CP26/5]
Now: CP26/5 is standard-agnostic — ISSA and 5000 appear nowhere in it, ¶7.7 asks only which standards were used. ISSA (UK) 5000 is the FRC's, issued 12 Nov 2025, effective 15 Dec 2026, mandatory for nobody. The interim register was targeted for mid-2026 and had not opened as at 21 Aug 2026.
Authority: [21] [388] [389] [192]
ERROR · app/carbon-accounting/page.tsx
Was: UK SRS S2 is proposed mandatory for ~515 UK-listed companies / "~515 UK-listed issuers (UKLR 6/16/22)"
Now: ~600 affected; 515 in UKLR 6/16/22 required to comply; 89 in UKLR 14/15 state their own standards instead
Authority: [317]
UNCITED · app/carbon-accounting/page.tsx
Was: Verdantix 2026 Green Quadrant Leaders (Cority, Sphera, Sweep, Watershed, Persefoni)
Now: vendors that report a Leaders placement in Verdantix Green Quadrant: Enterprise Carbon Management Software 2026 — 21 vendors evaluated, 8 Leaders, of whom Cority publishes its own placement
Authority: [100] [101]
COSMETIC · app/carbon-accounting/page.tsx
Was: CiteRef superscripts out of step with the Primary sources list: 1=wri, 2=greenly, 3=ghgScope3, 4=fcaCp265, 5=govUkFactors and TWO different sources both numbered 6 (desnzSecrEval and ifrsS2Page); wri and greenly absent from the list entirely
Now: renumbered by href against the list (1 ghgProtocol, 2 ghgScope3, 3 govUkFactors, 4 ifrsS2Page, 5 fcaCp265, 6 desnzSecrEval) and wri/greenly added as 7 and 8, greenly labelled a vendor and never a master
Authority: [380]
COSMETIC · app/carbon-accounting/page.tsx
Was: …the connectivity to financials… (regime-comparison prose and topic list)
Now: …the connection to the financial statements…
Authority: [28] [306]
/carbon-reporting-software/greenly Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software/greenly/page.tsx
Was: CiteRef → https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2024 for "UK Government DESNZ conversion factors"
Now: …conversion-factors-2026 — the current set, published 11 June 2026 and last updated 31 July 2026
Authority: [326] [398]
ERROR · app/carbon-reporting-software/greenly/page.tsx
Was: Companies requiring full UK SRS compliance may need to … transition to UK-native platforms as regulatory requirements become mandatory.
Now: No UK entity is required to report against UK SRS today — voluntary use, and CP26/5 is a proposal with no Policy Statement — … if and when reporting requirements are introduced
Authority: [316] [263] [307]
UNCITED · app/carbon-reporting-software/greenly/page.tsx
Was: CiteRef href https://ghgprotocol.org/standards/scope-3-standard
Now: https://ghgprotocol.org/corporate-value-chain-scope-3-standard — the owner master URL
Authority: [67] [399]
/carbon-reporting-software/sinai Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software/sinai/page.tsx
Was: SINAI has been recognised by Verdantix for net-zero strategy development, with high scores noted for… (cited to sinai.com)
Now: SINAI's own announcement says it was recognised… That is the vendor reporting its own placement in a paid analyst study, not an independent ranking, and the study is behind a paywall.
Authority: [380] [195]
ERROR · app/carbon-reporting-software/sinai/page.tsx
Was: The platform aligns reporting to standards such as CDP, CSRD and SBTi. (cited to sinai.com)
Now: SINAI says the platform aligns… — a vendor description of its own product, not a certification or an assessment by any of those bodies
Authority: [380] [341] [289]
UNCITED · app/carbon-reporting-software/sinai/page.tsx
Was: CiteRef href https://ghgprotocol.org/scope-3-standard
Now: https://ghgprotocol.org/corporate-value-chain-scope-3-standard
Authority: [67] [399]
/esg-data-management Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-data-management/page.tsx
Was: SECR … for ~11,900 large companies
Now: for the 19,900 entities DESNZ's own 2026 post-implementation review found in scope, against the 11,300 it had predicted — ~11,900 appears in no government document
Authority: [200] [10] [267]
ERROR · app/esg-data-management/page.tsx
Was: ISSA (UK) 5000 — FRC framework under development for 2026, pill kind "mandatory" / …will codify the third-party layer from 2026 / …under development for 2026, will be the UK-specific standard
Now: issued by the FRC 12 November 2025, effective for periods beginning on or after 15 December 2026, earlier application permitted — and mandatory for nobody; pill changed from "mandatory" to "next"
Authority: [388] [121] [233]
ERROR · app/esg-data-management/page.tsx
Was: ISAE 3410 — GHG emissions assurance — is the GHG-specific standard.
Now: …was the GHG-specific standard: the IAASB approved its withdrawal in March 2025, taking effect at ISSA 5000's effective date of 15 December 2026
Authority: [258] [310]
ERROR · app/esg-data-management/page.tsx
Was: increasingly mandatory disclosure under UK SRS S2 and SI 2022/31 / The infrastructure UK SRS S2 demands from 2027 / UK SRS S2 disclosures from 2027 will increasingly attract third-party assurance
Now: reframed — SI 2022/31 climate disclosure is mandatory; UK SRS S1 and S2 are voluntary and no UK entity is required to apply them; CP26/5 is a proposal
Authority: [316] [263] [307]
ERROR · app/esg-data-management/page.tsx
Was: First UK SRS S2 reporting year for ~515 listed companies
Now: If CP26/5 is made: first UK SRS S2 year for the 515 issuers required to comply, of ~600 affected
Authority: [317]
IMPRECISE · app/esg-data-management/page.tsx
Was: SI 2022/31 (since 2022): TCFD-aligned climate metrics for ~2,500 companies with 500+ employees.
Now: the eight disclosures in CA 2006 s.414CB(2A), for companies caught by s.414CA — traded, banking and insurance companies, and companies and LLPs above either a £500m turnover test or a 500-employee test; SI 2022/31 is the amending instrument, the duty is in the Act
Authority: [115]
/esg-vs-csr Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-vs-csr/page.tsx
Was: ESG was coined in the 2004 UN Global Compact "Who Cares Wins" report / coined by the UN Global Compact in 2004 (×3 places incl. the hero status card)
Now: set out in "Who Cares Wins" (December 2004) — a report by twenty financial institutions, convened by the UN Global Compact at Kofi Annan's invitation and funded by the Swiss Government; 55 invited, 20 took part, and the recommendations are the industry's, not the UN's
Authority: [109]
ERROR · app/esg-vs-csr/page.tsx
Was: integrated with financial statements under UK SRS connectivity requirements / Wave 3 … connectivity to financial statements
Now: connected to the financial statements under UK SRS S1's "Connected information" requirements at ¶¶21–24 — the Standard's own heading; "connectivity" appears nowhere in it
Authority: [28] [306] [61]
ERROR · app/esg-vs-csr/page.tsx
Was: Wave 3 (2027 onwards): UK SRS-led. Mandatory standards-based disclosure … third-party assurance. / emerging UK SRS S2 from 2027
Now: made conditional on CP26/5 being made, with the note that UK SRS is voluntary today, CP26/5 has no Policy Statement, and no UK law requires sustainability assurance
Authority: [316] [307] [388]
/esos-qualification Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-cluster-sustain/markup-qualification.ts + design_esos-cluster_sustain/qualification/index.html
Was: "One day decides it, and it has already passed for Phase 4"; phase table status "Already passed — settled"; hero dial counting down to 31 December 2030 (data-days-big/data-clock=2030-12-31, ring data-from=2026-12-31 data-target=2030-12-31); "You qualified on 31 December 2026"
Now: Phase 4 qualification date is 31 December 2026 and had NOT passed as at 21 August 2026 — heading, table status, hero countdown (now 2026-12-31, ring 2023-12-06 → 2026-12-31) and the CTA all corrected to future tense
Authority: [163] [164] [44] [50]
IMPRECISE · markup-qualification.ts + faq-qualification.ts + design bundle
Was: Qualification is a snapshot, not an average. … growing after it does not bring you into the phase, and shrinking after it does not take you out.
Now: …with Schedule 1 ¶11 added: an undertaking that has been large retains that status until it has been small or medium for two consecutive accounting periods, so the determination made on the qualification date can itself look back
Authority: [164]
IMPRECISE · app/esos-cluster-sustain/faq-qualification.ts (feeds FAQPage JSON-LD)
Was: For Phase 4 it was 31 December 2026
Now: For Phase 4 it is 31 December 2026
Authority: [163] [164]
/ghg-protocol Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/ghg-protocol/page.tsx
Was: The Scope 2 consultation received over 400 responses … final revised standards planned for end of 2027 (FAQ, body, fact card "New Standards Due: End 2027", and "updated standards arriving in 2027-2028")
Now: the 29 July 2026 announcement replaced the four-document plan with a single co-branded GHGP+ISO corporate standard; TWO consultations ran 20 Oct 2025 – 31 Jan 2026 drawing nearly 1,100 responses from 56 countries; consolidated draft est. Q2 2027 (a CONSULTATION date), published standard est. Q4 2028, both quarter-precision and subject to change; the 2004/2011/2015 documents stay in effect
Authority: [34] [269] [289]
ERROR · app/ghg-protocol/page.tsx
Was: Using current-year factors is essential / always use the latest edition published each year
Now: match the factor year to the ACTIVITY-DATA year — 2026 Methodology Paper ¶1.10 — plus the ¶1.13 methodology break in the electricity factor and the missing 2024 data year
Authority: [326] [398]
ERROR · app/ghg-protocol/page.tsx
Was: UK SRS S2 mandates disclosure … calculated using the GHG Protocol Corporate Standard, across all three scopes (FAQ) / UK SRS S2 mandates the GHG Protocol Corporate Standard as the required methodology (body, cited to Mishcon — a law firm)
Now: ¶29(a)(ii) requires the 2004 edition, a frozen reference, UNLESS a jurisdictional authority or exchange requires a different method; ¶C4 permits non-disclosure of Scope 3 with no time limit; only ¶C3 is first-year limited. Citation repointed from Mishcon to the UK SRS S2 PDF.
Authority: [4] [399] [263]
UNCITED · app/ghg-protocol/page.tsx
Was: ISO partnership cited to https://ghgprotocol.org/standards-guidance, a page that does not contain the claim; "ensuring alignment between the revised GHG Protocol standards and future ISO frameworks"
Now: repointed to the ISO–GHG Protocol Partnership FAQ, with the Q1 2026 WG4/ISB facts and the prohibition — both bodies remain fully independent and ISO has not taken over the GHG Protocol
Authority: [35] [34]
/sustainability-recruitment Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/page.tsx
Was: £123k — OneStop ESG Sustainability Salary Survey 2026 reports UK Director/Board-level sustainability roles average £123,816
Now: stat replaced — no UK official statistic exists for sustainability salary by seniority; £123,816 is NOT OneStop ESG data but Shirley Parsons' gated HSEQ-and-sustainability survey relayed second-hand; the nearest official proxy named (SOC 2152 going rate £37,200)
Authority: [87] [377] [89] [374]
ERROR · app/sustainability-recruitment/page.tsx
Was: 93% of UK employers report difficulty finding qualified SUSTAINABILITY professionals (Hays Salary Guide 2026)
Now: 93% of EMPLOYERS faced skills shortages, cross-sector not sustainability-specific — set beside Hays plc's audited FY25 net fees £972.4m vs £1,113.6m and roles filled 257,900 vs 282,700
Authority: [88] [376]
UNCITED · app/sustainability-recruitment/page.tsx
Was: 60% of sustainability professionals not actively searching (Hays research) — no sample, no publication, unverifiable
Now: replaced with ONS green jobs: 652,100 FTE in 2024, +27.8% on 2015 but DOWN 10,800 on 2023, official statistics in development; and the note that 690,900/+34.6% is superseded and points the opposite way
Authority: [375] [88]
ERROR · app/sustainability-recruitment/page.tsx
Was: Listed company corporate — regulatory load: "UK SRS mandatory, SECR, premium listing requirements"
Now: SECR and s.414CB in force; UK SRS voluntary, and proposed for UKLR 6, 16 and 22 issuers under CP26/5 — the premium listing regime no longer exists
Authority: [120] [316] [317]
ERROR · app/sustainability-recruitment/page.tsx
Was: The UK sustainability recruitment market has fundamentally shifted with mandatory UK SRS S1 and UK SRS S2 reporting standards / roles where these disclosures are mandatory
Now: published 25 February 2026 for voluntary use; neither is mandatory for any UK entity today and the FCA has published no Policy Statement
Authority: [316] [263] [307]
ERROR · app/sustainability-recruitment/page.tsx
Was: ESOS Phase 4, running under the Energy Savings Opportunity Scheme (Amendment) Regulations 2023 (SI 2023/1182) … deadlines in December 2027
Now: running under the ESOS Regulations 2014 as amended, most recently by SI 2026/701 in force 22 July 2026; qualification date 31 December 2026, compliance date 5 December 2027
Authority: [50] [163] [164] [174]
IMPRECISE · app/sustainability-recruitment/page.tsx
Was: salary data based on OneStop ESG…, Hays… and Shirley Parsons… (presented as a sourced basis)
Now: each labelled as a commercial source with an interest in the answer, with OneStop ESG's UK figures identified as Shirley Parsons' relayed, Hays as cross-sector and gated, Shirley Parsons as HSEQ-and-sustainability combined, and the statement that no official UK statistic exists
Authority: [377] [88] [89] [374] [378]
COSMETIC · app/sustainability-recruitment/page.tsx
Was: iema.net/membership (×3) and iema.net/sustainability-skills-map
Now: isepglobal.org — the institute changed its legal name at Companies House on 8 January 2025 and rebranded publicly on 17 July 2025
Authority: [242]
/sustainability-recruitment/sustainability-manager Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/sustainability-manager/page.tsx
Was: UK SRS S2 becomes mandatory for in-scope listed companies from January 2027 under FCA rules
Now: the FCA has PROPOSED it; CP26/5 closed 20 March 2026 and no Policy Statement had been published as at 21 August 2026
Authority: [307] [316] [263]
ERROR · app/sustainability-recruitment/sustainability-manager/page.tsx
Was: The London premium of approximately 15% reflects Financial Conduct Authority mandatory disclosure obligations concentrating demand (cited to CP26/5)
Now: ~14.5% on Indeed's 888 postings against ~27% economy-wide ONS — neither is an FCA figure, and no FCA obligation is in force
Authority: [307] [316]
ERROR · app/sustainability-recruitment/sustainability-manager/page.tsx
Was: Hays Salary Guide 2026 shows … 5.9% year-on-year growth. OneStop ESG 2026 survey data corroborates mid-market salary bands
Now: +5.9% is Shirley Parsons' figure from a gated HSEQ-and-sustainability survey, not Hays'; and OneStop ESG does not corroborate it because its own page says its UK numbers come from Shirley Parsons and Hays — quoting both is quoting one source twice
Authority: [377] [87] [88] [89]
IMPRECISE · app/sustainability-recruitment/sustainability-manager/page.tsx
Was: IEMA's Sustainability Management competency framework (iema.net/professional-development/competency-framework)
Now: ISEP's Sustainability Skills Map, the thirteen-competency framework spanning its grades, on isepglobal.org
Authority: [242] [244]
/tcfd-to-uk-srs-migration Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/tcfd-to-uk-srs-migration/page.tsx
Was: UK SRS S2 requires quantitative scenario analysis with financial impact (FAQ ×3, body, uplift list)
Now: ¶22 requires an approach commensurate with the entity's circumstances, and ¶B15 says qualitative information including scenario narratives can alone provide a reasonable and supportable basis — quantification is never mandatory
Authority: [37]
ERROR · app/tcfd-to-uk-srs-migration/page.tsx
Was: mandatory Scope 3 (comply-or-explain Y1) / requires all material Scope 3 categories with comply-or-explain in year one / Scope 3 mandatory across material categories (comply-or-explain Y1)
Now: ¶B32 requires all fifteen categories to be CONSIDERED and the included ones disclosed; ¶C4 permits non-disclosure of Scope 3 with no time limit at all; the comply-or-explain framing belongs to the FCA's proposal, not to the Standard, and per ¶4.8 it survives even after the reliefs end
Authority: [399] [37] [263] [8]
ERROR · app/tcfd-to-uk-srs-migration/page.tsx
Was: explicit connectivity to financial statements (×4 incl. a section heading and a workstream label); "Connectivity is the single biggest practical change"
Now: UK SRS S1 ¶¶21–24 under the heading "Connected information", elaborated at ¶¶B39–B44 — the word "connectivity" appears nowhere in the Standard
Authority: [28] [306] [61]
ERROR · app/tcfd-to-uk-srs-migration/page.tsx
Was: UK SRS S2 mirrors IFRS S2 (six UK-specific amendments do not affect the disclosure mapping) / optional under one of the six UK amendments to IFRS S2
Now: six describes the June 2025 PROPOSALS — two did not survive and four provisions were added; Annex A maps the final differences and carries no count. SASB: ¶¶55(a)/58(a) soften "shall" to "may" but ¶59 is a shall — never write "SASB is optional under UK SRS" flat.
Authority: [403] [41] [324]
ERROR · app/tcfd-to-uk-srs-migration/page.tsx
Was: ~515 listed companies in scope; first reporting in 2028 / "mandatory UK SRS S2 from 1 January 2027" in the lede / status pill kind "mandatory"
Now: ~600 affected: 515 required to comply (UKLR 6/16/22) and 89 stating their own standards (UKLR 14/15); the FCA has PROPOSED it and published no Policy Statement; pill changed to "FCA proposal"
Authority: [317] [307] [316]
ERROR · app/tcfd-to-uk-srs-migration/page.tsx
Was: the assurance-ready evidence file ISSA (UK) 5000 will expect from 2026
Now: ISSA (UK) 5000 was issued by the FRC on 12 November 2025 for voluntary use, effective for periods beginning on or after 15 December 2026, and is mandatory for nobody
Authority: [388] [121]
/uk-srs-timeline-uk-srs-s1-and-s2 Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-timeline-sustain/markup.ts + faq.ts + design_uk-srs-timeline_sustain/index.html
Was: The two also differ fundamentally on materiality: UK SRS uses enterprise-value materiality only, the ESRS use double materiality. (FAQ, and therefore the FAQPage JSON-LD)
Now: UK SRS applies single, financial materiality — influence on the decisions of primary users (S1 ¶18), by reference to cash flows, access to finance or cost of capital (S1 ¶3) — while the ESRS add an impact perspective on top of a financial limb worded almost identically (ESRS 1 ¶47). Neither test is "enterprise value".
Authority: [3] [9] [29]
IMPRECISE · app/uk-srs-timeline-sustain/markup.ts + design bundle
Was: The delta — quantified scenario analysis, connectivity with the financial statements, the full Scope 3 architecture — is where the work is.
Now: scenario analysis "commensurate with the entity's circumstances" (S2 ¶22, and ¶B15 lets a scenario narrative alone support the resilience assessment — quantification is never mandatory), the connected information requirements at S1 ¶¶21–24, and the full Scope 3 architecture — which ¶C4 lets you leave undisclosed with no time limit
Authority: [37] [28] [306] [399]
/esg-reporting-requirements-uk Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-reporting-requirements-uk-sustain/markup.ts + design_esg-reporting-requirements-uk_sustain/{index.html,_parts/p04.html}
Was: The 2026 policy-statement series had reached PS26/16 in August with no sustainability-disclosure statement in it.
Now: The 2026 policy-statement series had reached PS26/17 in August — Enhancing fund liquidity risk management — with no sustainability-disclosure statement in it.
Authority: [241] [307]
ERROR · app/esg-reporting-requirements-uk-sustain/markup.ts + design_esg-reporting-requirements-uk_sustain/{index.html,_parts/p04.html}
Was: The reliefs run from initial application — Non-climate S1 disclosures get a two-year deferral and Scope 3 gets one year, both measured from initial application rather than from a fixed date. Paragraph 8.16's 2029 applies to companies starting at the earliest possible point, and it is not a universal expiry.
Now: The reliefs run from a fixed window, not a floating one — CP26/5 ¶8.6 describes a two-year deferral for non-climate UK SRS S1 disclosures and a one-year deferral for Scope 3. ¶8.8 then fixes the date of initial application at the start of an annual reporting period beginning on or after 1 January 2027 but before 1 January 2028 — a twelve-month window, not a floating start — and ¶8.11 proposes that a company complying early forfeits the reliefs altogether. The periods CP26/5 states are the exposure drafts': the final Standards published on 25 February 2026 removed the time limits from UK SRS S1 ¶E3 and UK SRS S2 ¶C4.
Authority: [194] [400] [263]
ERROR · app/esg-reporting-requirements-uk-sustain/markup.ts + design_esg-reporting-requirements-uk_sustain/{index.html,_parts/p05.html}
Was: The Scope 3 and UK SRS S1 reliefs run from initial application, not from a fixed date.
Now: CP26/5 ¶8.8 would fix the date of initial application at the start of an annual reporting period beginning on or after 1 January 2027 but before 1 January 2028, so the Scope 3 and UK SRS S1 reliefs run from a twelve-month window rather than a floating date.
Authority: [194]
/esrs-40a Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esrs-40a-sustain/markup.ts + faq.ts + design_esrs-40a_sustain/index.html
Was: UK SRS S1 and S2 are built on the ISSB baseline and use enterprise-value materiality — the financial axis [15]. (and 6 further occurrences: chapter 06 note, the UK-SRS-vs-ESRS-40a comparison table row 'Materiality basis: Enterprise value — financial', the FAQ answer, the image alt text, source [15]'s description and the see-also card)
Now: UK SRS S1 and S2 are built on the ISSB baseline and use single, financial materiality — the test in UK SRS S1 ¶18 is whether information could reasonably be expected to influence the decisions of primary users of general purpose financial reports, and ¶3 frames the effect as the entity's cash flows, access to finance or cost of capital. The phrase 'enterprise value' appears nowhere in either Standard.
Authority: [3] [9] [29]
IMPRECISE · app/esrs-40a-sustain/markup.ts + design_esrs-40a_sustain/index.html
Was: The €200m figure was raised from €40 million by Omnibus I. / Before Omnibus I, Article 40a reached a non-EU parent with €150 million of EU net turnover and an EU subsidiary or branch above €40 million. / raised the foothold limb from €40m to €200m
Now: Omnibus I set the €200m foothold figure in place of two different older tests: a €40 million threshold for branches, and a qualitative 'large subsidiary' test for subsidiaries.
Authority: [265]
/sustainability-recruitment/chief-sustainability-officer Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/chief-sustainability-officer/page.tsx
Was: A four-column CSO salary table (Senior Director/VP £130k-£180k; C-Suite smaller entities £180k-£250k; C-Suite FTSE 100 £250k-£400k+; London Premium +15%; total compensation to £600k+) presented as compensation data, with no source of any kind.
Now: Table removed. Replaced with an EditorialAlert explaining why no CSO salary table is published: no such figure discloses a sample, a method or a checkable dataset, and stacking recruiter pages manufactures the appearance of corroboration.
Authority: [374] [378]
ERROR · app/sustainability-recruitment/chief-sustainability-officer/page.tsx
Was: Principal People research indicates UK CSO ranges £85k-£200k+ but this understates FTSE reality. EnableGreen market analysis shows £130k-£280k+ … Gillespie Manners Salary Guide indicates UK Director of Sustainability averaging £120k … FTSE 100 CSOs typically receive £250k-£400k+ base salary … total compensation to £500k-£800k+.
Now: Each of the three recruiter figures is now given with its provenance and its defect (a single unattributed sentence; an undated page giving £80,000–£200,000; a gated lead-capture teaser), and the section closes on the only official UK anchor — ONS SOC 2020 group 2152 and the Home Office's £37,200 Skilled Worker going rate, with its four limits. The unsourced £500k–£800k total-compensation sentence is deleted.
Authority: [378] [374] [90] [91] [92]
ERROR · app/sustainability-recruitment/chief-sustainability-officer/page.tsx
Was: FAQ answer: 'Principal People research indicates UK CSO ranges £85k-£200k+, but this understates FTSE 100 reality. EnableGreen analysis shows £130k-£280k+ …' — given as fact, and reproduced verbatim inside FAQPage JSON-LD.
Now: Rewritten to state that no official UK statistic reports sustainability pay by seniority, name each recruiter figure's defect, and give the ONS SOC 2152 going rate as the only official anchor. The schema now reads the same words from a textAnswer field.
Authority: [374] [378]
ERROR · app/sustainability-recruitment/chief-sustainability-officer/page.tsx
Was: Four FAQ answers were plain template strings containing literal <InternalLink href="…">…</InternalLink> tags, which React escapes — the raw markup rendered to the reader inside the accordion.
Now: Those four answers converted to JSX, and every FAQ item given a plain textAnswer string that the FAQPage JSON-LD now uses (replacing a regex tag-strip over the answer).
Authority: [374]
ERROR · app/sustainability-recruitment/chief-sustainability-officer/page.tsx
Was: Sector table, FTSE 100/250 listed row, Strategic Imperative: 'Mandatory UK SRS compliance, competitive differentiation'
Now: 'UK SRS is voluntary today; the FCA has proposed mandatory UK SRS S2 for UKLR 6, 16 and 22 issuers'
Authority: [316] [384]
IMPRECISE · app/sustainability-recruitment/chief-sustainability-officer/page.tsx
Was: meta/OG/Twitter description: 'Complete guide to recruiting Chief Sustainability Officers in the UK. Salary ranges £130k-£280k+, …'
Now: 'Recruiting a UK Chief Sustainability Officer: board governance, the search process, and why published CSO salary bands are market claims, not measured pay.' — and the hero fact tile no longer states a salary range as fact.
Authority: [378] [374]
COSMETIC · app/sustainability-recruitment/chief-sustainability-officer/page.tsx
Was: Page carried CiteRef superscripts and no visible external authority link (ADR-013 §3).
Now: Two Ext links added on the load-bearing sources: Appendix Skilled Occupations to the Immigration Rules, and ONS ASHE.
Authority: [374]
/carbon-accounting-uk-srs Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-accounting-uk-srs/page.tsx
Was: FAQ: 'SECR is Scope 1 and 2 only (with optional Scope 3 disclosure) … SECR has no Scope 3 requirement. (3) Connectivity: UK SRS S2 requires explicit connectivity between emissions and financial statements.'
Now: SECR's one Scope 3 limb (transport fuel, SI 2008/410 Sch 7 ¶20D(1)(b)) named, and scoped to large unquoted companies and LLPs only; UK SRS S2 ¶C4 relief with no time limit stated; comply-or-explain attributed to the FCA's CP26/5 proposal, with ¶4.8's point that it survives the reliefs; 'connectivity' replaced by UK SRS S1 ¶¶21–24 'Connected information', noting the word appears nowhere in the Standard.
Authority: [10] [349] [336] [37] [28] [306] [6] [228]
ERROR · app/carbon-accounting-uk-srs/page.tsx
Was: FAQ: 'UK SRS S2 disclosures from FY 2027 will be subject to the FRC's ISSA (UK) 5000 sustainability assurance standard under development — limited assurance initially, with expectation of progression to reasonable assurance over time. ISAE 3410 … applies in the interim.'
Now: No UK entity is under any legal duty to obtain sustainability assurance; SECR, s.414CB and UK SRS carry none, and CP26/5 ¶7.5 expressly declines to make assurance mandatory. ISSA (UK) 5000 was published 12 November 2025 for voluntary use, effective for periods beginning on or after 15 December 2026 or as at a date on or after it, earlier application permitted. ISAE 3410 is being withdrawn.
Authority: [387] [121] [192] [310]
ERROR · app/carbon-accounting-uk-srs/page.tsx
Was: SECR vs UK SRS S2 comparison rows: 'Scope 3 coverage: Optional / Required across material categories (comply-or-explain Y1)'; 'Connectivity to financials: Explicit connectivity required'; 'Assurance: ISSA (UK) 5000 limited then reasonable'; column head 'UK SRS S2 (from 2027)'.
Now: Rows restated: SECR's transport-fuel limb and its population; UK SRS S2 ¶C4's untimed relief with the FCA's comply-or-explain named as a proposal; 'Link to the financial statements — UK SRS S1 ¶¶21–24, Connected information'; 'Assurance — no statutory requirement / no duty either, the FCA proposes a statement of whether assurance was obtained'. Column head now 'published 25 Feb 2026; voluntary today'.
Authority: [10] [349] [336] [28] [306] [387] [192] [316]
ERROR · app/carbon-accounting-uk-srs/page.tsx
Was: Hero status pill 'ISSA (UK) 5000 — FRC standard under development; limited then reasonable'; audit-readiness section 'What ISSA (UK) 5000 will demand' / 'the FRC's sustainability assurance standard under development'.
Now: ISSA (UK) 5000 described as published 12 November 2025 for voluntary use, effective for periods beginning on or after 15 December 2026 with earlier application permitted.
Authority: [121] [387]
IMPRECISE · app/carbon-accounting-uk-srs/page.tsx
Was: 'seven Kyoto Protocol GHGs' / glossary term 'Seven Kyoto Protocol GHGs' with 'UK SRS S2 follows GHG Protocol on coverage.'
Now: Six gases in the 2004 Corporate Standard, NF3 added by the February 2013 'Required gases and GWP values' amendment; UK SRS S2 ¶29(a)(ii) points at the 2004 edition and whether that frozen reference picks up the amendment is not settled, so both are named.
Authority: [66] [4]
ERROR · app/carbon-accounting-uk-srs/page.tsx
Was: Hand-written FAQPage JSON-LD: five answers truncated with literal ellipses and cut mid-word at every apostrophe ('…associated with a company', '…will be subject to the FRC', 'with comply-…').
Now: FAQPage mainEntity now built by mapping over the page's own faqItems array, so the schema and the visible accordion are the same words by construction.
Authority: [387]
IMPRECISE · app/carbon-accounting-uk-srs/page.tsx
Was: 'Companies that start in 2025 are well-placed for FY 2027 reporting; companies starting in 2026 face significant catch-up.' and 'The UK standards that require carbon accounting from 2027.'
Now: Reframed on CP26/5's own terms: rules would bite for accounting periods beginning on or after 1 January 2027, first reports during 2028, and the Standards are voluntary today.
Authority: [27] [8] [316]
COSMETIC · app/carbon-accounting-uk-srs/page.tsx
Was: External sources appeared only as CiteRef superscripts in the body (ADR-013 §3).
Now: Two visible descriptive Ext links added inline on the load-bearing sources — the DBT UK SRS publication page and FCA CP26/5.
Authority: [1] [5]
/carbon-reporting-software/ibm-envizi Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software/ibm-envizi/page.tsx
Was: 'IBM Envizi calculates emissions across Scopes 1, 2 and 3 in accordance with the GHG Protocol Corporate Standard.' / 'Scope 3 value-chain emissions cover all 15 categories…' / FAQ answers asserting Envizi 'covers all 15 GHG Protocol Scope 3 categories', 'Excellent integration capabilities', 'Yes, IBM Envizi provides…' — vendor self-description presented as verified fact, including a statement that the tool meets a standard.
Now: Each capability claim now attributed to IBM as the vendor's own description and marked as not independently verified, with the point that no software is compliant with the Corporate Standard or UK SRS S2 in its own right — the duty binds the reporting entity.
Authority: [380]
ERROR · app/carbon-reporting-software/ibm-envizi/page.tsx
Was: A PullQuote reading 'IBM Envizi's enterprise architecture provides unmatched scalability and AI-powered analytics…' attributed to 'Enterprise Carbon Platform Analysis' — a quotation with no author and no document behind it.
Now: Removed.
Authority: [380]
ERROR · app/carbon-reporting-software/ibm-envizi/page.tsx
Was: 'Assurance procedures for sustainability data are governed by FRC guidance on sustainability assurance.'
Now: No UK entity is under a legal duty to obtain sustainability assurance; CP26/5 ¶7.5 declines to make it mandatory; ISSA (UK) 5000 was published 12 November 2025 for voluntary use, effective for periods beginning on or after 15 December 2026, earlier application permitted.
Authority: [387] [192] [121]
IMPRECISE · app/carbon-reporting-software/ibm-envizi/page.tsx
Was: 'UK-listed companies should note the FCA CP26/5 proposed mandatory climate disclosures under UK SRS from January 2027.' and '2027 readiness timeline achievable…'
Now: Nothing requires UK SRS reporting today; the FCA has proposed mandatory UK SRS S2 for UKLR 6, 16 and 22 issuers for accounting periods beginning on or after 1 January 2027, first reports during 2028, consultation closed 20 March 2026 with no Policy Statement.
Authority: [316] [384] [27] [307]
COSMETIC · app/carbon-reporting-software/ibm-envizi/page.tsx
Was: Five StatCallout blocks sourced to non-existent documents ('IBM Envizi Enterprise Analysis • May 2026', 'Enterprise SECR Compliance Analysis', 'Watson AI Sustainability Capabilities', 'Enterprise Implementation Analysis', 'Enterprise UK SRS Readiness Analysis').
Now: All five relabelled as IBM's own product description — vendor claim, not an independent finding.
Authority: [380]
COSMETIC · app/carbon-reporting-software/ibm-envizi/page.tsx
Was: Hand-written FAQPage JSON-LD with three answers truncated by literal ellipses and one cut mid-word at an apostrophe ('…and IBM').
Now: FAQPage mainEntity built by mapping the page's own faqItems array.
Authority: [380]
COSMETIC · app/carbon-reporting-software/ibm-envizi/page.tsx
Was: Four StatCallout figures carried emoji (robot, classical building, brain, UK flag), against the no-emoji house rule in CLAUDE.md.
Now: Emoji removed; plain labels.
Authority: [380]
COSMETIC · app/carbon-reporting-software/ibm-envizi/page.tsx
Was: External sources appeared only as CiteRef superscripts (ADR-013 §3).
Now: Visible descriptive Ext links added to the DESNZ conversion-factor collection and FCA CP26/5.
Authority: [380]
/carbon-reporting-software/sphera Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software/sphera/page.tsx
Was: EditorialAlert headed 'Independent recognition': 'Sphera has been named a Leader in the Verdantix Green Quadrant for Enterprise Carbon Management, with top scores noted for product decarbonisation and Scope 3 data aggregation' — cited to Sphera's own site, and the hero fact 'Recognition: Verdantix Green Quadrant Leader'.
Now: Relabelled 'A vendor claim about a paywalled report': Sphera says it has been named a Leader; the Green Quadrant is a paid report and which vendors sit inside the Leaders' Quadrant is not published outside it, so this is the vendor's account of a document a reader cannot open. Hero fact carries the same qualifier.
Authority: [380] [195]
ERROR · app/carbon-reporting-software/sphera/page.tsx
Was: 'Corporate emissions follow the GHG Protocol Corporate Standard.' / 'Value-chain Scope 3 covers all 15 categories per the GHG Protocol Scope 3 Standard.' — vendor capability asserted as fact, and as a statement that the tool meets a standard.
Now: Both attributed to Sphera as the vendor's own description, with the point that the Standard binds the reporting entity rather than the software.
Authority: [380]
ERROR · app/carbon-reporting-software/sphera/page.tsx
Was: 'Companies must meet SECR mandatory reporting.'
Now: SECR's actual population stated: quoted companies with no size test, and large unquoted companies and LLPs exceeding two of £36m turnover, £18m balance sheet and 250 employees on Schedule 7's own figures rather than the Companies Act size limits.
Authority: [10] [238]
ERROR · app/carbon-reporting-software/sphera/page.tsx
Was: 'UK-listed companies should note FCA CP26/5 proposed mandatory UK SRS disclosures from January 2027 and align with UK SRS S2 standards.'
Now: Nothing requires UK SRS reporting today; CP26/5 proposes mandatory UK SRS S2 for UKLR 6, 16 and 22 issuers for accounting periods beginning on or after 1 January 2027, first reports during 2028; consultation closed 20 March 2026 with no Policy Statement; the Standards were published 25 February 2026 for voluntary use.
Authority: [316] [384] [27] [307] [1]
IMPRECISE · app/carbon-reporting-software/sphera/page.tsx
Was: FAQ: 'Yes. Sphera offers a portfolio-management capability for financed emissions aligned to PCAF and the GHG Protocol…'
Now: Framed as Sphera's own description, with the correction that PCAF is nowhere mandated in the FCA Handbook and UK SRS S2 ¶B61 is methodology-agnostic, plus ¶B59A's explain-why duty on period alignment.
Authority: [288] [338] [78]
COSMETIC · app/carbon-reporting-software/sphera/page.tsx
Was: Hand-written FAQPage JSON-LD: answer 1 truncated to the single word 'Sphera'; answer 2 cut with a literal ellipsis.
Now: FAQPage mainEntity built by mapping the page's own faqItems array.
Authority: [380]
COSMETIC · app/carbon-reporting-software/sphera/page.tsx
Was: Three StatCallouts sourced to non-existent documents ('Sphera platform analysis • June 2026', 'SECR capability assessment', 'Sphera fit analysis'); a PullQuote attributed to 'Enterprise LCA + carbon analysis'; three emoji figures.
Now: Sources relabelled as Sphera's own material or as this site's editorial view; the PullQuote attributed to 'uksrs.org.uk editorial view'; emoji removed.
Authority: [380]
COSMETIC · app/carbon-reporting-software/sphera/page.tsx
Was: External sources appeared only as CiteRef superscripts (ADR-013 §3).
Now: Visible descriptive Ext links added to the DESNZ conversion factors, FCA CP26/5 and the DBT UK SRS publication page.
Authority: [380]
/esg-frameworks-uk Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-frameworks-uk/page.tsx
Was: 'six UK amendments' / 'six UK-specific amendments' / 'the UK adoption of IFRS S1/S2 with six amendments' — in the hero status pill, the §01 prose, the UK SRS glossary entry and two FAQ answers.
Now: Reframed, not renumbered: the government consulted on six proposed amendments in June 2025; two did not survive, four further provisions were added afterwards, and Annex A of the consultation response maps the final differences and carries no total.
Authority: [403] [2] [225] [335] [336]
ERROR · app/esg-frameworks-uk/page.tsx
Was: 'IFRS S2 … fully incorporates the TCFD's four pillars and 11 recommendations' and glossary 'four pillars and 11 recommendations … recommendations fully absorbed into IFRS S2'.
Now: Four recommendations with eleven recommended disclosures beneath them; IFRS S2 is 'consistent with' all four and all eleven and then asks for more — industry-based metrics, planned use of carbon credits and financed emissions.
Authority: [36] [332]
ERROR · app/esg-frameworks-uk/page.tsx
Was: 'from 2027 will be mandatory under FCA Listing Rules for ~515 listed companies' / 'FCA CP26/5 makes UK SRS S2 mandatory from 2027 for ~515 listed companies' / 'Mandatory baseline for ~515 listed companies from 1 January 2027' / 'UK SRS S1+S2 (mandatory from 2027)'.
Now: Voluntary today; the FCA proposes mandatory UK SRS S2 for the 515 in UKLR 6, 16 and 22 with 89 more in UKLR 14 and 15 on a statement branch, for accounting periods beginning on or after 1 January 2027; consultation closed 20 March 2026 with no Policy Statement.
Authority: [316] [317] [384] [307] [27]
ERROR · app/esg-frameworks-uk/page.tsx
Was: 'The FRC is developing ISSA (UK) 5000, a UK-specific assurance standard for sustainability disclosures aligned with UK SRS.'
Now: Published 12 November 2025 for voluntary use; effective for periods beginning on or after 15 December 2026 or as at a date on or after it; earlier application permitted; no UK entity is under a legal duty to obtain assurance and CP26/5 ¶7.5 declines to make one.
Authority: [121] [387] [192]
ERROR · app/esg-frameworks-uk/page.tsx
Was: 'TCFD is being absorbed' (hero lede), 'TCFD is absorbed' (five-drivers callout), 'recommendations fully absorbed into IFRS S2'.
Now: The TCFD was disbanded on 12 October 2023; what transferred from 2024 was a monitoring duty, and IFRS S2 is consistent with the recommendations rather than having absorbed the body.
Authority: [12] [36]
ERROR · app/esg-frameworks-uk/page.tsx
Was: FAQ: 'UK SRS uses financial materiality (how ESG affects company value)' and 'GRI uses impact materiality'.
Now: UK SRS S1 ¶18/¶3 stated in the Standard's own words (primary users; cash flows, access to finance or cost of capital), with the note that 'enterprise value' appears nowhere in either Standard; GRI's test given in GRI's own words — most significant impacts on the economy, environment and people — with the point that GRI does not use the term 'impact materiality'.
Authority: [3] [9] [32]
ERROR · app/esg-frameworks-uk/page.tsx
Was: 'FCA CP26/5 … proposed making UK SRS S2 mandatory for listed companies from 1 January 2027 and simultaneously deleting the existing TCFD-aligned Listing Rule UKLR 6.6.6R(8).'
Now: Scoped to UKLR 6, 16 and 22 (not all five categories named), and corrected on the drafting: 6.6.6R(8) is repurposed rather than deleted — limbs (a) and (b) go, (c) survives amended, (d) and (e) become assurance and transition-plan statements, with UK SRS carried by new (7A)–(7C).
Authority: [384] [230] [264]
IMPRECISE · app/esg-frameworks-uk/page.tsx
Was: CDP glossary: '~25,000 companies disclose annually. Scoring A-D'.
Now: CDP's own 2025 figures: over 23,100 organisations, of which 22,100 companies plus over 1,000 cities, states and regions; scoring runs A to D- across four levels.
Authority: [222] [341]
IMPRECISE · app/esg-frameworks-uk/page.tsx
Was: FAQ 4: 'UK SRS keeps the SASB reference but makes its application optional'.
Now: UK SRS S1 ¶¶55(a)/58(a) and S2 ¶¶12/23/32 read 'may' where IFRS reads 'shall', but ¶59 still says an entity 'shall' identify the SASB disclosure topics it applied — so it is not flatly optional.
Authority: [41] [324] [335]
COSMETIC · app/esg-frameworks-uk/page.tsx
Was: Hand-written FAQPage JSON-LD, answers truncated with literal ellipses and cut mid-word at apostrophes.
Now: FAQPage mainEntity built by mapping the page's own faqItems array.
Authority: [403]
/esos-assessment Reviewed 21 August 2026.
Last amended 21 August 2026.
IMPRECISE · app/esos-assessment/page.tsx
Was: 'Failure to carry out a compliant ESOS assessment carries civil penalties of up to £50,000, plus £500 per day for ongoing non-compliance'
Now: Named to reg 45, with downward discretion, and £500 for each WORKING day up to 80 working days — a £40,000 maximum on top of the initial penalty. The guidance drops 'working' from the cap; the instrument does not.
Authority: [396]
ERROR · app/esos-assessment/page.tsx
Was: 'calculate energy intensity ratios for buildings, transport and processes' (step 5) and 'the site-level technical review of how energy is used in buildings, industrial processes and transport'
Now: An energy intensity ratio for each organisational purpose, and reg 2(1) defines four not three — transport, industrial process, buildings, and any other purpose not falling within those.
Authority: [382]
IMPRECISE · app/esos-assessment/page.tsx
Was: 'Determine the areas of significant energy use covering at least 95% of total consumption; the remaining de minimis cannot exceed 5% under the 2023 Amendment Regulations' and a StatCallout body 'increased from 90% by the 2023 Amendment Regulations' sourced to SI 2023/1182
Now: Restated on reg 25(2): identification is elective under reg 25(1), and where elected the areas must account for 'not less than 95%' of total consumption measured in energy units OR by energy spend — a floor, not a target — with a participant that does not elect having to audit total consumption. The unverifiable 90%-to-95% history has been dropped (see STORE-GAP).
Authority: [395]
IMPRECISE · app/esos-assessment/page.tsx
Was: '250+ employees, or £44m+ turnover and £38m+ balance sheet'
Now: 'at least 250 employees, or turnover in excess of £44m and a balance sheet total in excess of £38m', with the drafting asymmetry stated: exactly 250 employees qualifies, exactly £44m of turnover does not.
Authority: [383]
COSMETIC · app/esos-assessment/page.tsx
Was: Article schema headline truncated at the apostrophe: 'ESOS Assessment: What It Is and What'
Now: 'ESOS Assessment: What It Is and What's Required (2026)' — matching the visible H1.
Authority: [383]
COSMETIC · app/esos-assessment/page.tsx
Was: Hand-written FAQPage JSON-LD with answers truncated by literal ellipses.
Now: FAQPage mainEntity built by mapping the page's own faqItems array.
Authority: [383]
COSMETIC · app/esos-assessment/page.tsx
Was: 'The 2023 Amendment Regulations strengthened the audit coverage threshold and introduced mandatory action plans'
Now: Action plans retained; the coverage-threshold claim replaced by the SI 2026/701 change set in force 22 July 2026 — third progress update, DECs and Green Deal Assessments removed, ISO 50001 route widened.
Authority: [394] [301]
/green-finance Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/green-finance/page.tsx
Was: 'The FCA is currently consulting via CP25/34 (feedback by 31 March 2026, Policy Statement expected Q4 2026)' and 'the FCA's ESG ratings CP25/34 consultation concludes 31 March 2026' — future/present tense for a consultation that closed nearly five months ago.
Now: CP25/34 closed on 31 March 2026; a Policy Statement with final rules is planned for Q4 2026 and none had been published as at August 2026; MSCI, Sustainalytics and their peers remain unregulated private opinions in the UK.
Authority: [343] [47]
ERROR · app/green-finance/page.tsx
Was: 'In-scope ESG ratings providers must obtain FCA authorisation by 29 June 2028' / hero fact 'FSMA 2025 Order — FCA authorisation by 29 June 2028'.
Now: Providing an ESG rating becomes a regulated activity on 29 June 2028 under SI 2025/1349 art 2(3); until then the provisions are in force for FCA rule-making and application purposes only, and needing authorisation is the consequence rather than the rule's words.
Authority: [343] [47] [135]
ERROR · app/green-finance/page.tsx
Was: 'The EU's equivalent ESG Ratings Regulation (Regulation (EU) 2024/3005) applies from 2 July 2026' — future tense, and 'equivalent'.
Now: It has applied since 2 July 2026, with existing providers required to notify ESMA by 2 August 2026 and apply within four months; and the two regimes are expressly not parallel — the EU's is a standalone Regulation supervised by ESMA directly, the UK's works through the FCA's FSMA perimeter and is nearly two years away.
Authority: [49] [343]
ERROR · app/green-finance/page.tsx
Was: Anti-greenwashing rule: 'in force since 31 May 2024', 'applies to all FCA-regulated firms (~50,000 firms)', 'sustainability-related claims … must be clear, fair and not misleading'.
Now: ESG 4.3.1R made 28 November 2023, applying from 31 May 2024 under ESG TP 1.8R — two dates, not one; the obligation restated in the rule's own words (consistent with the characteristics AND fair, clear and not misleading); and the four limits named, including that it does not reach claims a firm makes about itself. The unsourced ~50,000 figure is dropped.
Authority: [391] [320] [48]
ERROR · app/green-finance/page.tsx
Was: SDR summary: labels 'available since July 2024'; naming rules 'only labelled funds may use "sustainable", "sustainability" or "impact" terms'; 'product-level and entity-level disclosures phasing in from 2 December 2025 onward'.
Now: Labels permitted from 31 July 2024, with ESG 4.1.1R(1) drafted as a prohibition; thirteen restricted terms, of which unlabelled products may use ten on the ESG 4.3.5R conditions and only three are label-gated in a product name; and the disclosure dates separated — 2 December 2025 is the ENTITY-level date for enhanced-SMCR managers (2 December 2026 for others with £5bn+), while the product-level report runs 16 months from first use.
Authority: [393] [392] [321] [48] [319] [318]
ERROR · app/green-finance/page.tsx
Was: 'PCAF is methodologically aligned with the GHG Protocol and integrates with IFRS S2 / UK SRS S2's financial-services disclosure requirements' and 'UK PCAF adoption is increasingly tracked by the regulator as a proxy for transition credibility.'
Now: GHG Protocol conformance attaches to PCAF's first edition of November 2020 only, and PCAF says the later additions have not been reviewed; PCAF is named in no UK instrument and appears nowhere in the FCA Handbook; UK SRS S2 ¶B61 is methodology-agnostic; the December 2025 amendments are the ISSB's, absorbed rather than authored by the UK; and PCAF's data-quality scale runs 1 best to 5 worst, the opposite of CDP's.
Authority: [287] [288] [78] [2]
IMPRECISE · app/green-finance/page.tsx
Was: Regulatory-stack table row 'UK SRS S2 (FCA CP26/5) — ~515 UK-listed issuers (UKLR 6/16/22) — Proposed mandatory 1 Jan 2027'.
Now: 515 issuers in UKLR 6/16/22 plus 89 in UKLR 14/15 owing only a statement; proposed for accounting periods beginning on or after 1 January 2027; consultation closed 20 March 2026 with no Policy Statement.
Authority: [317] [384] [307]
IMPRECISE · app/green-finance/page.tsx
Was: 2024-2028 timeline callout written wholly in the future tense ('CP25/34 consultation closes (March)', '2027: UK SRS S2 mandatory for listed companies').
Now: Split into what has already happened in 2026 and what is still ahead, with the UK SRS row conditional on the rules being made.
Authority: [307] [316] [49]
/resources/sustainability-recruitment-assessment-consultancies-uk Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/resources/sustainability-recruitment-assessment-consultancies-uk/page.tsx
Was: Hand-written FAQPage JSON-LD carrying ONE question — 'Which sustainability recruitment agencies operate in the UK in 2026?' — which appears nowhere on the page, and none of the five questions the visible accordion actually answers.
Now: FAQPage mainEntity built by mapping the page's own faqItems array; a plain textAnswer added to each of the five items so the schema and the visible accordion carry the same words.
Authority: [374]
IMPRECISE · app/resources/sustainability-recruitment-assessment-consultancies-uk/page.tsx
Was: 'SECR (Streamlined Energy & Carbon Reporting) — mandatory for 19,900 UK companies'
Now: DESNZ's independent 2026 evaluation measured 19,900 companies and LLPs in scope, 76% more than the 11,300 the 2018 impact assessment forecast.
Authority: [200]
ERROR · app/resources/sustainability-recruitment-assessment-consultancies-uk/page.tsx
Was: 'UK SRS (UK Sustainability Reporting Standards) — emerging mandatory climate disclosure framework' and hero standfirst 'as mandatory disclosure expands with SECR, ESOS Phase 4, and emerging UK SRS'.
Now: Published 25 February 2026 and voluntary today; mandatory UK SRS S2 proposed for UKLR 6, 16 and 22 issuers from accounting periods beginning on or after 1 January 2027, with no Policy Statement made.
Authority: [316] [307] [384]
/sustainability-recruitment/carbon-manager Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/carbon-manager/page.tsx
Was: FAQ: 'Carbon Manager salaries range £50k-£70k (standard level) to £70k-£90k (senior/lead level). Contract rates command £350-£600 daily depending on seniority and technical depth. Shirley Parsons data shows 10-15% premium for technical carbon expertise over general sustainability roles.'
Now: No band is published. The answer now explains that no official UK statistic reports sustainability pay by seniority; that the Shirley Parsons survey is self-selected with no published sampling frame and mixes HSEQ with sustainability; that the only UK day-rate series with a disclosed sample (ITJobsWatch) is an IT contract index and must never be published as a sustainability rate; and gives the ONS SOC 2152 / Home Office £37,200 going rate as the only official anchor, with its limits.
Authority: [374] [378] [89] [377] [202]
ERROR · app/sustainability-recruitment/carbon-manager/page.tsx
Was: meta/OG/Twitter description 'Salary ranges £50k-£90k…' and hero fact 'Typical salary range: £50k-£90k (manager to senior manager level)'
Now: Description rewritten without a salary band; the hero fact now reads 'Salary bands in circulation — recruiter surveys only; no official UK statistic reports sustainability pay by seniority'.
Authority: [374] [378]
ERROR · app/sustainability-recruitment/carbon-manager/page.tsx
Was: 'UK SRS S2 requires disclosure of Scope 1, 2 and material Scope 3 emissions from January 2027' (FAQ), 'UK SRS S2, mandatory for in-scope listed companies from January 2027' (prose), 'mandatory UK SRS S2 climate disclosure requirements taking effect from 2027' (FAQ).
Now: Published 25 February 2026, voluntary today; UK SRS S2 ¶C4 disapplies Scope 3 with no time limit; the FCA has only proposed mandatory UK SRS S2 for UKLR 6, 16 and 22 issuers for accounting periods beginning on or after 1 January 2027, with no Policy Statement made.
Authority: [316] [336] [307] [384]
ERROR · app/sustainability-recruitment/carbon-manager/page.tsx
Was: Two FAQ answers were plain template strings containing literal <InternalLink href="…">…</InternalLink> tags, which React escapes — the raw markup rendered to the reader.
Now: Those answers converted to JSX, and every FAQ item given a plain textAnswer that the FAQPage JSON-LD now uses in place of a regex tag-strip over the answer.
Authority: [374]
ERROR · app/sustainability-recruitment/carbon-manager/page.tsx
Was: 'IEMA's Environment and Sustainability competency framework identifies carbon accounting as a specialist technical competency requiring formal qualification at management level', cited to iema.net.
Now: Named as ISEP, the same legal entity as IEMA (company 03690916) renamed at Companies House on 8 January 2025 and rebranded 17 July 2025, with the thirteen-competency Sustainability Skills Map and the point that ISEP publishes no minimum years-of-experience threshold for any grade. The unevidenced 'requiring formal qualification' claim is dropped.
Authority: [242] [244] [243]
UNCITED · app/sustainability-recruitment/carbon-manager/page.tsx
Was: 'Last verified 27 May 2026 against Shirley Parsons sustainability salary data'
Now: Retained as a source link but explicitly fenced: 1,000-plus self-selected respondents, no published sampling frame, weighting or fieldwork method, and an HSEQ-and-sustainability population — not treated as evidence for any figure on the page.
Authority: [89] [377] [378]
/sustainability-recruitment/uk-hiring-trends Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/uk-hiring-trends/page.tsx
Was: FAQ answer given as fact: 'OneStop ESG 2026 data shows Manager-level roles growing 5.9% YoY to £63,741 average, Director-level 2.1% to £123,816.' and prose 'OneStop ESG Sustainability Salary Survey 2026 shows Manager-level roles averaging £63,741 (+5.9% YoY) and Director-level £123,816 (+2.1% YoY).' Hero fact tile 'Salary growth: 5.9% YoY (Manager) / 2.1% YoY (Director)'.
Now: Both figures now appear only inside a sentence about what the market claims, with the full provenance chain: they are not OneStop ESG's data but Shirley Parsons' and Hays', the UK sub-sample is never stated, Europe is ~601 respondents, and below n=30 the ranges are backfilled from PayScale, Glassdoor, Salary.com, Comparably and ZipRecruiter. The stat tile is gone; the ONS SOC 2152 / Home Office £37,200 going rate is given as the only official anchor with its four limits.
Authority: [377] [87] [89] [374] [378]
ERROR · app/sustainability-recruitment/uk-hiring-trends/page.tsx
Was: Dead-but-live-in-source arrays: a trendsData stat tile reading '£123k — Average UK Director-level sustainability salary — OneStop ESG 2026', and a regulatoryMilestones list asserting '2026: UK SRS S2 mandatory (equity shares, commercial companies)', '2027: UK SRS S1 mandatory (all listed)' and '2028: UK SRS scope expansion anticipated'.
Now: Both arrays deleted, with a comment recording why. (They were never rendered — the page calls <ByTheNumbers /> and <RegulatoryTimeline /> with no props — but they carried a prohibited stat tile and three false statements about UK SRS being mandatory.)
Authority: [377] [316] [307] [384]
ERROR · app/sustainability-recruitment/uk-hiring-trends/page.tsx
Was: '93% of UK employers face sustainability talent gaps' (hero fact, callout and prose) — a cross-sector figure attributed to sustainability, published without its counter-fact.
Now: Restated as '93% of employers', with the two qualifiers Hays' own guide carries — of employers, and cross-sector rather than sustainability-specific — plus the self-selection and gating caveats, and set beside Hays plc's audited FY25 figures: net fees £972.4m (−12.7%) and 257,900 roles filled (−8.8%).
Authority: [88] [376]
ERROR · app/sustainability-recruitment/uk-hiring-trends/page.tsx
Was: 'Mandatory UK SRS S1 and UK SRS S2 implementation compounds shortages' and FAQ 'Mandatory UK SRS has shifted hiring from nice-to-have sustainability roles to compliance-critical positions.'
Now: UK SRS S1 and S2 are published and voluntary; the FCA has proposed mandatory UK SRS S2 for UKLR 6, 16 and 22 issuers for accounting periods beginning on or after 1 January 2027, CP26/5 closed 20 March 2026 and no Policy Statement has been published. What is mandatory today is SECR (19,900 companies and LLPs) and ESOS Phase 4 (5 December 2027).
Authority: [316] [307] [384] [200] [383]
ERROR · app/sustainability-recruitment/uk-hiring-trends/page.tsx
Was: 'EnableGreen's 2026 analysis confirms green skills demand growing 2x faster than talent pool expansion' (prose, hero fact and FAQ) — sourced to a retracted recruiter page and stated as a confirmed measurement.
Now: Removed. Replaced by the measured position: ONS reports 652,100 green-job FTEs in 2024, up 27.8% on 2015 but DOWN 10,800 on 2023, with LCREE employment down 4.1% to 304,000 — both official statistics in development, both provisional for 2024.
Authority: [91] [378] [375]
IMPRECISE · app/sustainability-recruitment/uk-hiring-trends/page.tsx
Was: 'Shirley Parsons research indicates energy and carbon reporting specialists averaging 10-15% higher than general sustainability roles' and 'technical specialists … drive 15-30% salary uplifts'.
Now: Both removed as unsourced premium claims; Shirley Parsons' survey is described as 1,000-plus self-selected respondents with no published method and an HSEQ-and-sustainability population, so not a sustainability salary survey at all.
Authority: [89] [377] [378]
ERROR · app/sustainability-recruitment/uk-hiring-trends/page.tsx
Was: Five of six FAQ answers were plain template strings containing literal <InternalLink href="…">…</InternalLink> tags, which React escapes — the raw markup rendered to the reader.
Now: Converted to JSX, with a plain textAnswer on every item that the FAQPage JSON-LD now uses in place of a regex tag-strip.
Authority: [377]
IMPRECISE · app/sustainability-recruitment/uk-hiring-trends/page.tsx
Was: '34% of employees use AI regularly in sustainability work' (hero fact, callout, prose, FAQ) and '60% of professionals not actively searching'.
Now: The 34% restated as Hays' cross-sector, self-selected survey figure about work generally, not sustainability teams; the unsourced 60% removed.
Authority: [88] [376]
IMPRECISE · app/sustainability-recruitment/uk-hiring-trends/page.tsx
Was: meta/OG/Twitter description promising 'salary inflation and green-skills market dynamics'.
Now: Rewritten to describe what the page now does — follow each figure to its origin, including the audited placement data that runs the other way.
Authority: [376] [377]
/tcfd-uk-srs Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/tcfd-uk-srs/page.tsx
Was: 'IFRS S2 … fully incorporates TCFD's four-pillar structure but with enhanced requirements including financially quantified scenario analysis and full Scope 3 emissions' (FAQ, twice) and the prose 'The ISSB's IFRS S2 fully incorporates the TCFD's four-pillar structure, so the framework lives on' — said and stopped.
Now: IFRS S2 carries the four pillars and eleven recommended disclosures — the IFRS Foundation's own word is 'consistent with' — and then asks for more: industry-based metrics, planned use of carbon credits, and financed emissions; with the warning that 'fully incorporates' must never be read as 'and therefore S2 asks nothing further'.
Authority: [36] [332]
ERROR · app/tcfd-uk-srs/page.tsx
Was: 'financially quantified scenario analysis rather than narrative description' and 'full Scope 3 value-chain emissions, not just Scopes 1 and 2' — in the FAQ twice and in the EditorialAlert.
Now: UK SRS S2 ¶22 requires an approach 'commensurate with the entity's circumstances' and ¶B15 permits qualitative scenario narratives alone, so quantification is never mandatory; and ¶C4 disapplies Scope 3 with no time limit, so it is not unconditionally required.
Authority: [37] [336] [4]
ERROR · app/tcfd-uk-srs/page.tsx
Was: 'TCFD was formally disbanded in 2023 and its work transferred to the ISSB' (FAQ and StatCallout); 'its monitoring responsibilities passed to the ISSB' cited to a vendor blog.
Now: Disbanded 12 October 2023; what transferred from 2024 was a monitoring duty over climate-related disclosure adoption, with the FSB naming the ISSB and the IFRS Foundation's own release using both nouns — neither asserted against the other. The vendor-blog citation replaced with the FSB's own announcement.
Authority: [12] [36]
ERROR · app/tcfd-uk-srs/page.tsx
Was: Hero status pill: 'DBT final standards; incorporates all 11 TCFD recommendations'.
Now: 'Issued by the Secretary of State for Business and Trade; consistent with the TCFD's four recommendations and eleven recommended disclosures' — four recommendations, eleven recommended disclosures beneath them, not eleven recommendations.
Authority: [332] [1]
IMPRECISE · app/tcfd-uk-srs/page.tsx
Was: FAQ 'Is TCFD still required?' implied the TCFD-aligned rules were already replaced.
Now: Adds that CP26/5 closed on 20 March 2026 with no Policy Statement, so UKLR 6.6.6R(8) is still the rule in force today.
Authority: [307] [177] [230]
COSMETIC · app/tcfd-uk-srs/page.tsx
Was: Hand-written FAQPage JSON-LD duplicating the five answers, and an Article schema description truncated mid-word at an apostrophe ('what the FCA\\').
Now: FAQPage built by mapping the page's own faqItems array; the Article description completed.
Authority: [36]
/uk-srs-transition-plans Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-transition-plans/page.tsx
Was: The TPT Disclosure Framework described as 'four pillars' / 'four comprehensive pillars' / 'Four-Pillar Implementation Approach' / hero and side-panel fact 'TPT Framework: 4 pillars'.
Now: Three guiding principles — Ambition, Action and Accountability — across five Elements. The four-pillar structure belongs to the TCFD, not the TPT.
Authority: [19]
ERROR · app/uk-srs-transition-plans/page.tsx
Was: 'The Transition Plan Taskforce (TPT) framework aligns directly with UK SRS S2 disclosure requirements' and 'Best practice approach integrates TPT recommendations into UK SRS S2 implementation' — the TPT written as a live standard-setter whose framework tells you what UK SRS S2 requires.
Now: The TPT completed its work and disbanded in 2024; its thirteen disclosure resources are archived on the IFRS Sustainability Knowledge Hub under the notice 'The IFRS Foundation is not responsible for its accuracy'; its transition-planning-process guidance went to the ITPN instead; 'TPT-aligned' is a voluntary self-description; and UK SRS S2 is silent on the TPT — the strings 'TPT', 'Taskforce' and 'encourag' return zero hits in the Standard.
Authority: [304] [308] [54] [19] [20]
ERROR · app/uk-srs-transition-plans/page.tsx
Was: Hero and side-panel fact 'Strategy: 1.5°C aligned', presented as a requirement, with nothing on the page recording that no UK duty exists.
Now: Replaced by 'Legal duty to have a plan: None — the DESNZ consultation closed 17 Sept 2025 and is unanswered', and two new paragraphs: no UK entity is under any duty to have, implement or publish a transition plan, GOV.UK still reads 'We are analysing your feedback' with no outcome document; and CP26/5 ¶1.7 ('mandating that companies have transition plans is a matter for Government'), ¶6.9 (a location-or-explain statement instead), ¶6.11 (no standalone Handbook rule) and ¶9.6 (UKLR 14 and 15 out) — all proposed, no Policy Statement.
Authority: [305] [235] [63] [45] [307] [384]
IMPRECISE · app/uk-srs-transition-plans/page.tsx
Was: UK SRS S2 ¶14(a)(iv) paraphrased without its conditional wording.
Now: Quotes the provision's own words — 'any climate-related transition plan the entity has' — and the government's reading that UK SRS S2 will not require an entity to have a plan or to set targets to a particular climate goal, noting UK SRS is voluntary today.
Authority: [305] [316]
UNCITED · app/uk-srs-transition-plans/page.tsx
Was: Authority source 5: 'TPT materials … Disclosure Framework, Gold Standard, Implementation, Governance, Strategy and Best Practice guides' — an inventory that does not match what the Knowledge Hub holds.
Now: The actual inventory: Disclosure Framework, Explore the Disclosure Recommendations, a Sector Summary covering 30 sectors, seven sector guidances and three mappings (TPT↔TCFD, IFRS S2↔TPT, TPT↔ESRS), under the accuracy disclaimer; plus a new source 10 for the ITPN and a new source 9 for the DESNZ consultation.
Authority: [54] [304]
COSMETIC · app/uk-srs-transition-plans/page.tsx
Was: Authority source 6 'TCFD Scenario Analysis Guidance' pointed at tcfd.org/recommendations/.
Now: Repointed to fsb-tcfd.org/recommendations/, the frozen but authoritative TCFD recommendations page.
Authority: [136]
COSMETIC · app/uk-srs-transition-plans/page.tsx
Was: Three emoji used as section icons, against the no-emoji house rule in CLAUDE.md.
Now: Replaced with numbered markers.
Authority: [19]
