/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made Now: States both outcomes: amendment 2 was replaced by removing the time limit altogether; amendment 3 was withdrawn after the ISSB made the change itself in Dec 2025 Authority: [403] [225] [400]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Was: Chip 03: 'later reconciled with the ISSB's Dec 2024 amendment' Now: December 2025, and WITHDRAWN rather than reconciled Authority: [225]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Was: D13 alt text mirrored the superseded framing Now: Mirrored to the corrected framing Authority: [403]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 (git show 3b35661 §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 (git show 3b35661 §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]
ERROR · components/diagrams/D22ReportAnatomy.tsx
Was: D22's 'Connectivity' labelling, rendered on this route Now: 'Connected information', per UK SRS S1 paragraphs 21-24 Authority: [306] [28]
/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]
COSMETIC · 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: [17] [290] [317] [307] [400] [263]
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]
COSMETIC · 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: [394] [397] [65] [50]
COSMETIC · app/esos-exemptions/page.tsx
Was: no Ext links on a page carrying only CiteRef superscripts (git show 3b35661 defect) Now: 4 visible inline anchors: reg 21 of SI 2014/1643, SI 2026/701 as made, Schedule 1, EA Phase 4 guidance
COSMETIC · app/esos-exemptions/page.tsx
Was: dateModified 2026-06-11; 'Last verified: 1 August 2026' Now: 2026-08-21 / 21 August 2026
/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]
COSMETIC · 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: [396] [172] [171]
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)
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
COSMETIC · app/esos-legislation/page.tsx
Was: dateModified 2026-08-19 Now: 2026-08-21
/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]
COSMETIC · 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: [247] [248] [199] [249] [173]
COSMETIC · app/esos-lead-assessor/page.tsx
Was: no Ext links (git show 3b35661 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
/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 git show 3b35661 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
/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]
/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]
/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]
/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]
/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 (git show 3b35661 §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 (git show 3b35661 §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 (git show 3b35661 §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 (git show 3b35661 §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]
/what-is-esg Reviewed 21 August 2026.
Last amended 21 August 2026.
IMPRECISE · app/what-is-esg/page.tsx
Was: The FCA proposes mandatory UK SRS S2 for ~515 listed companies from 1 January 2027. Broader ESG topics under UK SRS S1 follow on comply-or-explain from 2029. Now: The FCA proposes mandatory UK SRS S2 for 515 of the roughly 600 listed companies affected, from 1 January 2027. The FCA also proposes that broader ESG topics under UK SRS S1 follow on comply-or-explain from 2029. Authority: [317] [400] [263] [8]
ERROR · app/what-is-esg/page.tsx
Was: built on the ISSB's IFRS S1 and S2 with six UK-specific amendments. Now: built on the ISSB's IFRS S1 and S2, with UK-specific differences (the UK government consulted on six proposed amendments in June 2025, but the final Standards differ from that list, as mapped in Annex A of the government's consultation response, which carries no exact count). Authority: [403]
IMPRECISE · app/what-is-esg/page.tsx
Was: date: "UK SRS S2 for ~515 listed companies under FCA CP26/5" Now: date: "UK SRS S2 for 515 of ~600 listed companies under FCA CP26/5" Authority: [317]
IMPRECISE · app/what-is-esg/page.tsx
Was: note: "FCA CP26/5 — ~515 listed companies" Now: note: "FCA CP26/5 — 515 of ~600 listed companies" Authority: [317]
ERROR · app/what-is-esg/page.tsx
Was: built on IFRS S1/S2 with six UK amendments ... Voluntary today; proposed mandatory for ~515 listed companies from 1 January 2027 under FCA CP26/5. Now: built on IFRS S1/S2, with UK-specific differences ... (the UK consulted on six proposed amendments in June 2025; the final Standards differ from that list, per Annex A of the government's consultation response). Voluntary today; the FCA proposes mandatory UK SRS S2 for 515 of the ~600 listed companies affected, from 1 January 2027, under FCA CP26/5. Authority: [403] [317]
/sustainability-manager-jobs Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-manager-jobs/page.tsx
Was: UK Sustainability Manager roles average £63,741 in 2026 (+5.9% YoY) — the fastest-growing tier in the profession. [also repeated as fact in meta description, OG, twitter, facts array, StatCallout, ProseBlock, PullQuote, FAQ answer and JSON-LD] Now: £63,741/£123,816 removed from every stat-tile, meta, schema and FAQ-as-fact location per [377]'s operative rule; mentioned once only, in prose, labelled as a retracted second-hand figure Authority: [377] [87]
ERROR · app/sustainability-manager-jobs/page.tsx
Was: Typical 5-10 year UK progression: Sustainability Analyst (£28k–£42k) → Sustainability Manager (£48k–£75k) → Senior Sustainability Manager (£70k–£100k) → Head of Sustainability or Sustainability Director (£100k–£180k) → CSO (£130k–£280k+). Now: Typical UK progression, usually over 5-10 years: Sustainability Analyst → Sustainability Manager → Senior Sustainability Manager → Head of Sustainability or Sustainability Director → Chief Sustainability Officer. No official UK statistic tracks pay at each rung. Authority: [374] [378]
ERROR · app/sustainability-manager-jobs/page.tsx
Was: CompareTable of salary tiers (Junior £48k-55k ... Financial services £75k-95k+ ... Day rate £400-700/day) sourced to 'OneStop ESG 2026'/'Hays 2026'/'Principal People analyses'/'IEMA / Hays contracting data' Now: CompareTable removed entirely; replaced with StatCallout stating no verified UK-specific tiered salary data exists, citing the ONS SOC 2152 / Home Office £37,200 going-rate figure with its four caveats, plus an EditorialAlert pointing to the recruitment-agency guide instead Authority: [374] [377] [378]
ERROR · app/sustainability-manager-jobs/page.tsx
Was: typical day rate £400–£700 [for interim/contract Sustainability Manager work, attributed to 'IEMA / Hays contracting data'] Now: No UK-specific, disclosed-sample day-rate benchmark exists for sustainability contracting — general IT-contractor indices are sometimes quoted for this role, but they measure a different market. Authority: [197] [198] [202] [378]
IMPRECISE · app/sustainability-manager-jobs/page.tsx
Was: preparing SECR and (from 2027) UK SRS S2 disclosures ... the move to mandatory disclosure under UK SRS S2 in 2027 is creating sudden demand Now: preparing SECR disclosures and, from a proposed 1 January 2027 subject to a still-unpublished FCA Policy Statement, UK SRS S2 disclosures ... the FCA's proposed move to mandatory UK SRS S2 climate reporting ... subject to a Policy Statement not yet published as at 21 August 2026 (occurs 4x on page) Authority: [307] [6] [263]
UNCITED · app/sustainability-manager-jobs/page.tsx
Was: The day-to-day is split roughly 40% disclosure cycle, 30% data and supplier work, 20% strategy support, and 10% team management. Now: sentence removed — no source named anywhere in the page or the Bible
IMPRECISE · app/sustainability-manager-jobs/page.tsx
Was: OneStop ESG 2026 puts the UK Manager-level average at £63,741, up 5.9% year-on-year — the fastest growth of any sustainability tier [ProseBlock 'Why salaries are rising fast', citing onestopEsg + haysSalary as if salaries were verifiably rising] Now: ProseBlock retitled 'Why the role is in demand'; drops the retracted growth stat and instead notes Hays plc's own audited FY25 results (net fees -12.7%, placements -8.8%) as a counterweight to any 'demand is booming' framing Authority: [376] [377]
COSMETIC · app/sustainability-manager-jobs/page.tsx
Was: Last verified: 28 May 2026 / dateModified 2026-05-28 / meta description and OG/Twitter description carrying '£48k–£75k' Now: Last verified: 21 Aug 2026 / dateModified 2026-08-21 (page substantively amended); salary figure dropped from meta/OG/Twitter descriptions since no verified figure exists to replace it with Authority: [374] [377]
/scope-1-2-3-emissions Reviewed 21 August 2026.
Last amended 21 August 2026.
IMPRECISE · app/scope-1-2-3-emissions/page.tsx
Was: date: '2015 (revision underway 2025–2027)' [sources array] and "...the corporate-suite revision underway to 2027." [Recommended item] — implied the GHG Protocol revision concludes in 2027. Now: date: '2015 (GHG Protocol–ISO consolidation underway; consultation draft estimated Q2 2027)' and "...the GHG Protocol–ISO corporate-suite consolidation now underway (consultation draft estimated Q2 2027)." — Q2 2027 is only the consultation-draft milestone; the revised standard itself is not estimated until Q4 2028, and it is now a single co-branded GHGP/ISO standard, not the four-document suite the old text implied. Authority: [34]
IMPRECISE · app/scope-1-2-3-emissions/page.tsx
Was: "...the DESNZ post-implementation review published 26 May 2026 recommended retaining SECR broadly unchanged alongside UK SRS." Now: "...the DESNZ post-implementation review published 26 May 2026 recommended retaining SECR requirements, with amendments to be explored in a planned future consultation, rather than replacing them." Authority: [201] [267]
IMPRECISE · app/scope-1-2-3-emissions/page.tsx
Was: Section 06 discussed UK SRS S2's Scope 1/2/3 requirement generally ("calculated using the GHG Protocol Corporate Standard") immediately after a Scope 2 section stating the GHG Protocol Scope 2 Guidance requires dual (location- + market-based) reporting, with no statement of how UK SRS S2 itself treats Scope 2 — leaving the sharpest GHG-Protocol/UK-SRS divergence uncarried, as flagged by [325]. Now: Added two sentences: "One method point is easy to miss: UK SRS S2 requires only a location-based Scope 2 figure. A market-based figure is only required where contractual instruments exist and would inform users' understanding — narrower than the GHG Protocol Scope 2 Guidance's usual dual-reporting expectation described above." Authority: [325]
COSMETIC · app/scope-1-2-3-emissions/page.tsx
Was: Page carried 0 Ext (git show 3b35661 visible external anchor-text) links against 16 CiteRef superscripts — all external authority sourced only via numbered citation. Now: Added a local Ext component (rust underline, target=_blank, rel=noopener noreferrer, matching the convention in app/carbon-accounting-uk-srs/page.tsx) and converted the first substantive prose mention of 4 load-bearing sources to descriptive anchor text (GHG Protocol Corporate Standard; SI 2018/1155 SECR Regulations; DBT's UK SRS S2 publication; FCA CP26/5), each paired with its existing CiteRef. No factual change.
/tcfd Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/tcfd-descent/markup.ts + design_tcfd_descent/v1/index.html
Was: The relief permitting climate-only reporting in the first period is extended from one year to two. Now: Non-climate relief — proposed, then dropped / The TAC's December 2024 recommendation, carried into the June 2025 exposure draft, extended the climate-only relief from one year to two; the final Standards published in February 2026 removed the fixed duration altogether instead (see 03). Authority: [400] [403] [404]
IMPRECISE · app/tcfd-descent/markup.ts + design_tcfd_descent/v1/index.html + app/tcfd-descent/faq.ts
Was: every issuer in UKLR categories 6, 16 and 22 and every company in scope of SI 2022/31 is a TCFD-aligned reporter by law Now: every issuer in UKLR categories 6, 14, 15, 16 and 22 and every company in scope of SI 2022/31 is a TCFD-aligned reporter by law Authority: [113]
ERROR · app/tcfd-descent/markup.ts + design_tcfd_descent/v1/index.html
Was: Under UK SRS S2 this stops being a narrative and becomes a quantified resilience assessment with inputs, assumptions and uncertainties disclosed, run every year. Now: Under UK SRS S2 this becomes a structured resilience assessment with its inputs, assumptions and uncertainties disclosed, run every year — but the Standard stops short of requiring it to be quantified: an approach “commensurate with the entity's circumstances” is expressly permitted, and qualitative scenario narratives can stand on their own as a reasonable basis. Authority: [37]
ERROR · app/tcfd-descent/markup.ts + design_tcfd_descent/v1/index.html
Was: Gap one / Quantify the scenario analysis / Narrative resilience becomes a quantified assessment with disclosed inputs, assumptions and uncertainties, refreshed every year. Now: Gap one / Structure the scenario analysis / Narrative resilience becomes a disclosed assessment with named inputs, assumptions and uncertainties, refreshed every year — quantification itself is not required, but showing the workings is. Authority: [37]
/tcfd-reporting-requirements Reviewed 21 August 2026.
Last amended 21 August 2026.
IMPRECISE · app/tcfd-reporting-requirements/page.tsx
Was: Both are scheduled to be replaced or reshaped by UK SRS S2 from 1 January 2027 under FCA CP26/5. Now: Both are proposed to be replaced or reshaped by UK SRS S2 from 1 January 2027 under FCA CP26/5. Authority: [22]
IMPRECISE · app/tcfd-reporting-requirements/page.tsx
Was: The UK TCFD regime took five years to build. It will be replaced by UK SRS S2 over a two-year window from autumn 2026 to 1 January 2027. Now: The UK TCFD regime took five years to build. FCA CP26/5 proposes to replace it with UK SRS S2, with a Policy Statement expected autumn 2026 and mandatory application proposed from 1 January 2027. Authority: [22] [193]
IMPRECISE · app/tcfd-reporting-requirements/page.tsx
Was: SI 2022/31 (the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022) imposes mandatory climate-related disclosures on five categories of large UK companies and LLPs with 500+ employees. Now: Companies Act 2006 sections 414CA and 414CB — inserted by SI 2022/31 (the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022) — impose mandatory climate-related disclosures on five categories of large UK companies and LLPs with 500+ employees. (Also mirrored in the truncated FAQPage JSON-LD text for this question.) Authority: [115]
IMPRECISE · app/tcfd-reporting-requirements/page.tsx
Was: VS comparison row Legal basis: ["FSMA 2000; UKLR 6.6.6R(8)", "Companies Act 2006; SI 2022/31 + LLP Regs"] Now: ["FSMA 2000; UKLR 6.6.6R(8)", "CA 2006 ss.414CA–414CB (inserted by SI 2022/31) + LLP Regs"] Authority: [115]
ERROR · app/tcfd-reporting-requirements/page.tsx
Was: For SI 2022/31, enforcement is through the Conduct Committee of the FRC under the Companies Act regime, with fines that can range from £2,500 to £50,000 for non-compliance with the strategic-report content requirements. Now: For SI 2022/31, enforcement runs through the Companies Act 2006's general strategic-report regime: the FRC (authorised for these purposes since 6 May 2021, replacing the former Conduct Committee) can apply to court under section 456 for an order to revise a non-compliant report, with costs potentially falling on the approving directors — though no such court application has ever been made, for any reporting matter. (Also mirrored in the truncated FAQPage JSON-LD text for this question; the £2,500–£50,000 fine figure had no support anywhere in the Bible and was removed, not paraphrased.) Authority: [350]
ERROR · app/tcfd-reporting-requirements/page.tsx
Was: mandatory Scope 3 (comply-or-explain in year one), industry-specific metrics, and explicit connectivity to financial statements. [FAQ answer 5] Now: Scope 3 on a permanent comply-or-explain basis, industry-specific metrics, and Connected Information disclosures linking to the financial statements. Authority: [6] [8] [346] [349] [28] [306]
ERROR · app/tcfd-reporting-requirements/page.tsx
Was: mandatory Scope 3 (comply-or-explain in year one), industry-specific metrics, explicit connectivity to financial statements, and same-time-same-period reporting [§06 EditorialAlert] Now: Scope 3 on a permanent comply-or-explain basis, industry-specific metrics, Connected Information disclosures linking to the financial statements, and same-time-same-period reporting Authority: [6] [8] [346] [349] [28] [306]
/sustainability-reporting Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-reporting/page.tsx
Was: UK adoption of ISSB IFRS S1 and S2 with six UK-specific amendments. Now: UK adoption of ISSB IFRS S1 and S2. 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's consultation response, which carries no fixed count. Authority: [403]
ERROR · app/sustainability-reporting/page.tsx
Was: a two-year grace period for S1 climate-first reporting (versus IFRS's one year) Now: a climate-first relief permitting non-disclosure of non-climate S1 information, with no fixed time limit in the final Standards (UK SRS S1 Appendix E3) Authority: [400] [263]
ERROR · app/sustainability-reporting/page.tsx
Was: enhanced connectivity requirements between sustainability and financial disclosures (x2 occurrences) Now: the Connected information requirements linking sustainability and financial disclosures (UK SRS S1 paragraphs 21-24) Authority: [28] [306]
ERROR · app/sustainability-reporting/page.tsx
Was: SECR applies to large companies (more than 250 employees or turnover exceeding £36 million) Now: SECR applies to companies and LLPs that exceed at least two of three thresholds - more than 250 employees, turnover of more than £36 million, or balance sheet total of more than £18 million - plus all quoted companies regardless of size Authority: [10] [11] [238]
IMPRECISE · app/sustainability-reporting/page.tsx
Was: ~11,900 large UK companies / ~11,000 large companies (5 occurrences: hero pill, section 00 body, JSON-LD FAQ x2, StatCallout figure) Now: ~19,900 large UK companies and LLPs Authority: [200]
IMPRECISE · app/sustainability-reporting/page.tsx
Was: ~515 listed companies / ~515 UK-listed companies (cited without the ~600 total or the 89 lighter-touch branch, 3 occurrences) Now: 515 of ~600 affected, citing CP26/5 Cost Benefit Analysis paragraph 43, with the 89-company lighter-touch branch stated in the new StatCallout Authority: [317]
ERROR · app/sustainability-reporting/page.tsx
Was: Together covering ~1,200 UK entities / approximately 1,200 UK entities across various sectors and company sizes / StatCallout figure=1,200+ (4 occurrences) - arithmetically impossible once SECR alone is ~19,900 Now: removed the false aggregate; replaced with the two real sourced populations (515 UK SRS, ~19,900 SECR) and repointed the StatCallout to the sourced 515-of-~600 UK SRS figure Authority: [317] [200]
ERROR · app/sustainability-reporting/page.tsx
Was: UK Sustainability Reporting Standards for listed companies effective January 2027 Now: UK Sustainability Reporting Standards for listed companies, proposed mandatory from January 2027 Authority: [316]
IMPRECISE · app/sustainability-reporting/page.tsx
Was: The FRC's interim sustainability assurance practitioner register (expected mid-2026) will support the assurance requirement. Now: CP26/5 proposes no mandatory assurance requirement; the FRC's interim sustainability assurance practitioner register (expected mid-2026) will support companies that choose to obtain voluntary assurance. Authority: [192]
IMPRECISE · app/sustainability-reporting/page.tsx
Was: timelineItems: title 'UK SRS Mandatory', detail 'Listed companies begin mandatory sustainability reporting under UK SRS S1 and S2' Now: title 'UK SRS Proposed Mandatory', detail 'Listed companies would begin mandatory sustainability reporting under UK SRS S1 and S2, subject to the FCA policy statement expected autumn 2026' Authority: [316] [400]
ERROR · app/sustainability-reporting/page.tsx
Was: timelineItems: title 'SECR Enhanced', detail 'Streamlined Energy and Carbon Reporting requirements enhanced for large companies' (Apr 2025) - no enhancement occurred; SECR's thresholds were unaffected by the 6 Apr 2025 Companies Act size uplift Now: title 'SECR Thresholds Unchanged', detail 'SECR's £36m/£18m/250 thresholds stayed fixed even as the Companies Act size test rose to £54m/£27m' Authority: [11] [238]
COSMETIC · app/sustainability-reporting/page.tsx
Was: CiteRef-only superscript citations for FCA CP26/5 (first mention), ISSB, and the FRC UK Corporate Governance Code Now: converted first substantive mentions to descriptive Ext-style anchor text per the practitioner-layer rule (git show 3b35661) (repeat CP26/5 reference at StatCallout kept as CiteRef); pre-existing DBT figcaption anchor-text link also present
/scope-3-emissions Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/scope-3-emissions/page.tsx
Was: UK SRS S2 does require Scope 3 disclosure for in-scope listed companies, but on a comply-or-explain basis with a one-year transitional relief, biting for financial years beginning on or after 1 January 2028. Now: Nobody is required to report under UK SRS S2 today; the FCA has proposed comply-or-explain Scope 3 treatment from accounting periods beginning on or after 1 January 2027 (not yet finalised); UK SRS S2 itself places no time limit on its Scope 3 relief. Applied to both the FAQ JSX answer and its matching FAQPage JSON-LD text (schema parity). Authority: [400] [336] [316] [8] [307] [6] [27]
ERROR · app/scope-3-emissions/page.tsx
Was: Hero status strip: 'Comply-or-explain basis / Biting for financial years beginning on or after 1 January 2028' (pill: 'FCA CP26/5') and 'One-year transitional relief expires / Runway to build a credible Scope 3 inventory before the comply-or-explain obligation bites'. Now: 'Comply-or-explain — proposed, not yet final / FCA CP26/5 proposes this from accounting periods beginning on or after 1 January 2027; a Policy Statement is expected autumn 2026' (pill: 'Proposed — FCA CP26/5') and 'UK SRS S2 sets no time limit on the relief / The Standard's own Scope 3 relief (¶C4) is untimed for voluntary use — no FCA rule has yet been finalised to close it'. Authority: [400] [336] [8] [27] [307]
ERROR · app/scope-3-emissions/page.tsx
Was: SectionOpener §04: title 'Comply-or-explain — the one-year Scope 3 relief', standfirst 'Scope 3 is not exempt from UK SRS S2, but it is the one part of the standard given a transitional runway before disclosure becomes fully binding.' Now: title 'Comply-or-explain — a relief with no expiry date', standfirst 'Scope 3 is not exempt from UK SRS S2, but its own relief (¶C4) carries no time limit — and under the FCA's proposals, Scope 3 disclosure stays comply-or-explain rather than becoming fully mandatory.' Authority: [400] [336] [8]
ERROR · app/scope-3-emissions/page.tsx
Was: EditorialAlert: 'The FCA's CP26/5 consultation confirmed that Scope 3 disclosure under UK SRS S2 operates on a comply-or-explain basis, with a one-year transitional relief before the obligation bites in full for financial years beginning on or after 1 January 2028. UK SRS itself sets no further time limit on that relief beyond the one year — companies that are not ready by then must explain why, not simply omit the disclosure. Building a credible inventory typically takes 12-18 months, so the relief period is shorter in practice than the headline date suggests.' Now: Rewrote to separate the Standard's own untimed relief (UK SRS S2 ¶C4, no time limit at all) from the FCA's separate, unfinalised proposal (comply-or-explain from accounting periods beginning 1 January 2027, Policy Statement expected autumn 2026). Removed the uncited '12-18 months to build an inventory' figure per the site's citation rule (no primary source). Converted first mentions of UK SRS S2 and the FCA CP26/5 consultation to visible Ext anchor-text links per the practitioner-layer rule (git show 3b35661). Authority: [400] [336] [8] [27] [307]
IMPRECISE · app/scope-3-emissions/page.tsx
Was: Sidebar Details row: { label: 'UK SRS S2 timing', value: 'Comply-or-explain from Jan 2028' } Now: { label: 'UK SRS S2 timing', value: 'Comply-or-explain proposed; relief untimed' } Authority: [400] [336] [307]
COSMETIC · app/scope-3-emissions/page.tsx
Was: First substantive mention of the GHG Protocol Scope 3 Standard in §02 used a CiteRef superscript only. Now: Added a local Ext component (git show 3b35661 pattern) and converted the first mention to visible anchor text, keeping CiteRef for repeat references elsewhere on the page.
/ifrs-s2 Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/ifrs-s2/page.tsx
Was: UK SRS S2 mandatory for UK-listed companies from 1 January 2027 (meta description, unqualified) Now: UK SRS S2, proposed mandatory for UK-listed companies from 1 January 2027 Authority: [307] [5]
ERROR · app/ifrs-s2/page.tsx
Was: FAQ 'What is the difference between IFRS S2 and UK SRS S2?' — 'UK SRS S2 is the UK Government's adoption of IFRS S2 with six UK-specific amendments. The amendments cover UK effective dates, transitional relief, SASB shall-to-may wording, removal of the mandatory GICS classification requirement, and connectivity to the UK Strategic Report framework.' Now: Reframed per [403]: 'The UK government consulted on six proposed amendments... Two did not survive to publication... The final Standards' actual differences... are set out in Annex A... which carries no summary count.' Lists the real final differences (SASB shall->may, effective dates removed entirely, open-ended reliefs, new ¶B59A) and drops the false 'connectivity to UK Strategic Report framework' claim. Authority: [403] [335] [336] [338] [225] [400]
ERROR · app/ifrs-s2/page.tsx
Was: SeeAlso summary: 'How the UK has adopted IFRS S2 into UK SRS S2 with six UK-specific amendments.' Now: 'How the UK has adopted IFRS S2 into UK SRS S2, differing from the ISSB standard as set out in Annex A of the government's consultation response.' Authority: [403]
ERROR · app/ifrs-s2/page.tsx
Was: 'For the UK adoption with its six UK-specific amendments and the 2027 mandatory timeline, see UK SRS S2.' Now: 'For the UK adoption and its Annex A differences from the ISSB standard, plus the proposed 2027 mandatory timeline, see UK SRS S2.' Authority: [403] [307]
IMPRECISE · app/ifrs-s2/page.tsx
Was: 'Both standards reuse the materiality, connectivity and value-chain concepts established in S1.' (asserting UK SRS S1 has a 'connectivity' concept) Now: 'Both standards reuse the materiality and value-chain concepts established in S1; UK SRS S1 frames the same idea as connected information rather than connectivity.' Authority: [28]
ERROR · app/ifrs-s2/page.tsx
Was: Section 06 standfirst: 'UK SRS S2 adopts IFRS S2 with six UK-specific amendments and proposed 2027 mandatory timeline.' Now: 'UK SRS S2 adopts IFRS S2 with Annex A differences from the ISSB standard, and a proposed 2027 mandatory timeline.' Authority: [403]
ERROR · app/ifrs-s2/page.tsx
Was: StatCallout body: 'UK SRS S2 adopts IFRS S2 with six UK-specific amendments... The amendments adjust effective dates, transitional relief, references to SASB, GICS, and connectivity to the UK Strategic Report framework.' Now: Reframed to attribute the six-amendment count to the June 2025 consultation, cite Annex A as the authoritative (uncounted) mapping, and list the real final differences (SASB shall->may, effective dates removed entirely, open-ended reliefs, new ¶B59A). Drops the fabricated 'connectivity to UK Strategic Report framework' clause. Authority: [403] [335] [336] [338]
ERROR · app/ifrs-s2/page.tsx
Was: CompareTable row 'Scope 3 in year one': UK SRS S2 column 'Excluded in year one for in-scope listed companies; comply-or-explain from 1 Jan 2028' (presented as a Standard property with no time-limit distinction) Now: 'UK SRS S2 ¶C4: open-ended relief, no time limit in the Standard itself; FCA CP26/5 proposes comply-or-explain from 1 Jan 2028 for in-scope listed companies' — separates the untimed Standard relief from the FCA's proposed application date Authority: [336] [8] [400]
IMPRECISE · app/ifrs-s2/page.tsx
Was: CompareTable row 'GICS classification': 'Mandatory reference' (IFRS S2) / 'Removed' (UK SRS S2) — implied a UK-specific amendment Now: Both columns corrected to 'Not required' — the ISSB removed the GICS reference itself in its December 2025 amendment; the UK's own proposed GICS amendment was withdrawn once the ISSB acted, so this is not a genuine UK-specific difference Authority: [225] [403]
ERROR · app/ifrs-s2/page.tsx
Was: CompareTable row 'Connectivity': UK SRS S2 column 'Same, clarified for the UK Strategic Report framework' — not in Annex A at all Now: Row relabelled 'Connected information / timing'; UK SRS S2 column now 'Same requirement, carried through as UK SRS S1's connected information and same-period timing rules (¶21, ¶64); Annex A records no change here' Authority: [28] [403] [335]
ERROR · app/ifrs-s2/page.tsx
Was: CompareTable row 'Materiality basis': 'Single (financial / enterprise-value)' for both IFRS S2 and UK SRS S2 — 'enterprise value' is not the test on either side Now: 'Single (financial) — cash flows, access to finance or cost of capital' (IFRS S2) / 'Single (financial) — same basis, UK SRS S1 ¶3/¶18' (UK SRS S2) Authority: [3] [9] [29] [406]
ERROR · app/ifrs-s2/page.tsx
Was: CompareTable row 'Assurance': UK SRS S2 column 'Disclose-or-explain under FCA CP26/5; mandatory assurance under separate UK Government consultation' — the separate DBT consultation created a VOLUNTARY practitioner-oversight regime, not mandatory assurance Now: 'Not mandated — CP26/5 proposes only a disclosure of whether assurance was obtained (¶7.5–7.7); a separate DBT consultation created a voluntary oversight regime for assurance providers, not mandatory assurance for reporters' Authority: [192] [121] [262]
IMPRECISE · app/ifrs-s2/page.tsx
Was: '...these architectural concepts come from IFRS S1... and carried into the UK regime by UK SRS S1.' (implicitly extends 'connectivity' to UK SRS S1) Now: '...and carried into the UK regime by UK SRS S1 as its own connected-information requirement (¶21, ¶64).' Authority: [28]
IMPRECISE · app/ifrs-s2/page.tsx
Was: '(UK SRS S2 mandatory 2027)... UK SRS S1's own comply-or-explain date is 2029.' (unqualified 'mandatory'/date claims) Now: '(UK SRS S2 proposed mandatory 2027)... UK SRS S1's own proposed comply-or-explain date is 2029.' Authority: [307] [8]
IMPRECISE · app/ifrs-s2/page.tsx
Was: SeeAlso summary for '/uk-srs-s1': 'S1 provides the architectural concepts (materiality, connectivity, value chain)...' (asserting UK SRS S1 uses 'connectivity') Now: 'S1 provides the architectural concepts (materiality, connected information, value chain)...' Authority: [28]
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]
/uk-srs-vs-esrs Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-vs-esrs/page.tsx
Was: Both frameworks share roots in the TCFD four-pillar architecture, but UK SRS follows the ISSB's enterprise-value baseline ... while ESRS adds impact materiality via EFRAG's double-materiality lens ... Now: UK SRS follows the ISSB's single (financial) materiality baseline — judged by influence on the decisions of primary users of general purpose financial reports, by reference to cash flows, access to finance or cost of capital — while ESRS adds impact materiality... Authority: [406] [9] [3]
ERROR · app/uk-srs-vs-esrs/page.tsx
Was: On assurance, UK SRS is building toward ISSA (UK) 5000 [CiteRef to CP26/5] while ESRS requires limited assurance... Now: On assurance, CP26/5 proposes no mandatory assurance in any year: companies would state whether third-party assurance was obtained and which standards were used, without the FCA naming a required standard — while ESRS requires limited assurance... Authority: [192] [388] [21]
ERROR · app/uk-srs-vs-esrs/page.tsx
Was: ['Assurance', 'Building (ISSA (UK) 5000)', 'Limited assurance, moving to reasonable'] Now: ['Assurance', 'Disclosure of assurance obtained; standard not mandated (CP26/5)', 'Limited assurance, moving to reasonable'] Authority: [192] [388] [21]
IMPRECISE · app/uk-srs-vs-esrs/page.tsx
Was: The FCA's CP26/5 consultation, which closed in 2026, proposes mandatory application from 1 January 2027 Now: The FCA's CP26/5 consultation, which closed on 20 March 2026, proposes mandatory application for the roughly 515 UK-listed companies in scope from 1 January 2027 — not yet finalised Authority: [5] [193] [264]
IMPRECISE · app/uk-srs-vs-esrs/page.tsx
Was: ['Who applies', 'UK listed; proposed mandatory from 2027', ...] Now: ['Who applies', '~515 of ~600 UK-listed (UKLR 6/16/22); proposed from 2027', ...] Authority: [317] [384]
IMPRECISE · app/uk-srs-vs-esrs/page.tsx
Was: The FCA's CP26/5 proposes making UK SRS S2 mandatory for UK listed companies from 1 January 2027, superseding the TCFD-aligned listing rules. Now: ...mandatory for around 515 of the roughly 600 UK-listed companies it affects — those with a commercial companies, non-equity/non-voting-equity-shares or transition-category listing — from 1 January 2027... The remaining 89, listed only via the secondary-listing or depositary-receipts categories, face no UK SRS obligation under the proposal. Authority: [317] [384]
IMPRECISE · app/uk-srs-vs-esrs/page.tsx
Was: cutting mandatory data points by 61% Now: cutting mandatory data points by more than 60% Authority: [180] [179]
COSMETIC · app/uk-srs-vs-esrs/page.tsx
Was: 4 sources cited only as numbered CiteRef superscripts on first substantive mention (CSRD, EFRAG double materiality, gov.uk UK SRS S1/S2, FCA CP26/5) Now: added local Ext component (git show 3b35661 pattern, matching precedent in app/carbon-accounting-uk-srs/page.tsx) and descriptive anchor text at first mention of each of the 4 sources, keeping the numbered CiteRef alongside per site precedent; repeat CiteRef references (n=4, n=5 second use, n=7) left as numbered superscripts
/tnfd Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/tnfd/page.tsx
Was: the ISSB is developing nature standards based on TNFD that could enter UK SRS through endorsement from 2027 onwards Now: The ISSB is developing a non-mandatory IFRS Practice Statement based on TNFD, not a new Standard, and no UK endorsement date has been set Authority: [14] [236]
ERROR · app/tnfd/page.tsx
Was: standfirst: ISSB nature exposure draft targeted for October 2026, with final standard likely in 2027 Now: ISSB nature exposure draft targeted for October 2026; the output is a non-mandatory Practice Statement, not a Standard, unlikely before mid-2027 Authority: [14]
ERROR · app/tnfd/page.tsx
Was: Following typical ISSB processes, a final nature standard would likely emerge in 2027, subject to due process and stakeholder consultation outcomes Now: The ISSB confirmed in April 2026 that its nature-related output will take the form of a non-mandatory IFRS Practice Statement rather than a new Standard, and in July 2026 set a 120-day comment period for the exposure draft — meaning a final Practice Statement is unlikely before around mid-2027 Authority: [14]
ERROR · app/tnfd/page.tsx
Was: The ISSB confirmed multiple pathway options: a standalone nature standard, incremental additions to existing IFRS S1 and S2 standards, or a hybrid approach with core requirements and sector-specific guidance (stale: superseded by the April 2026 form decision) Now: Being non-mandatory does not mean nature-related disclosure itself is optional: UK SRS S1 already requires disclosure of material sustainability matters, and the ISSB has said applying the Practice Statement in full would have the same effect as an ISSB Standard for companies that choose to Authority: [14]
ERROR · app/tnfd/page.tsx
Was: The timeline implications are significant: assuming an ISSB nature standard emerges in 2027, UK endorsement would likely occur in 2027-2028, making mandatory nature reporting feasible from reporting periods beginning 2028 onwards Now: There is no UK endorsement date for nature reporting. The ISSB's own output — a non-mandatory IFRS Practice Statement, not a Standard — is unlikely to be finalised before around mid-2027, and the FRC's UK Sustainability Disclosure TAC is only at research stage on nature; any UK endorsement, and any mandatory application, would follow only after that Authority: [14] [236]
ERROR · app/tnfd/page.tsx
Was: For UK companies, this means nature reporting requirements will follow established UK SRS implementation patterns: ISSB development (2025-2027), UK government endorsement process (2027-2028), then mandatory application for qualifying companies Now: For UK companies, any nature reporting requirement would have to follow the same route as UK SRS S1 and S2: ISSB development, then the UK's own formal endorsement process. No UK endorsement date exists yet — the FRC's UK Sustainability Disclosure TAC is only at research stage on nature Authority: [236]
ERROR · app/tnfd/page.tsx
Was: FAQ 'When will nature reporting be required in the UK?': ...with a final standard likely in 2027. Any ISSB nature standard would then require UK government endorsement before entering UK SRS, making mandatory nature reporting feasible from 2027-2028 onwards, subject to the UK endorsement timeline. Now: There is no date for mandatory nature reporting in the UK. ...its output will be a non-mandatory IFRS Practice Statement rather than a Standard...a final Practice Statement is unlikely before around mid-2027...the FRC's UK Sustainability Disclosure TAC is only at research stage on nature — no UK endorsement date exists (also updated matching FAQPage JSON-LD text) Authority: [14] [236]
IMPRECISE · app/tnfd/page.tsx
Was: FAQ 'Is TNFD mandatory in the UK?' and 'Is TNFD part of UK SRS?' answers described the ISSB's future output as 'nature standards' / 'ISSB nature standard' Now: Rewritten to describe the ISSB's output as a non-mandatory IFRS Practice Statement, not a new Standard, and to state that no UK endorsement date has been set (also updated matching FAQPage JSON-LD text for both) Authority: [14] [236]
IMPRECISE · app/tnfd/page.tsx
Was: the ISSB's announcement to build nature standards (hero lede); ISSB Nature Standards Development (status-strip title); Any future ISSB nature standard would therefore need UK endorsement...; including any future nature standard (EditorialAlert); the ISSB standard (coordination sentence) Now: the ISSB's decision to develop a non-mandatory IFRS Practice Statement on nature; ISSB Nature Standard-Setting; Any future ISSB nature Practice Statement...though no UK endorsement date has been set; including any future ISSB nature-related output; the ISSB's Practice Statement Authority: [14] [236]
UNCITED · app/tnfd/page.tsx
Was: Three claims about the ISSB's November 2025 decision, the April 2026 Practice Statement form decision, the October 2026 exposure draft/COP17 timing, and the TNFD Q3 2026 wind-down were all cited to a Slaughter and May horizon-scanning article (CiteRef n=19, slaughterandmay.com), which Bible entry [19] explicitly flags: 'reader: Slaughter and May horizon scanning — never a master' Now: Citations swapped to primary sources: the IFRS Foundation ISSB work plan / April 2026 Update / AP3D staff paper for the standard-setting and Practice Statement claims, and TNFD's own 7 November 2025 news release for the wind-down claim Authority: [14] [13]
/fca-sustainability-disclosure-requirements Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/fca-sustainability-disclosure-requirements-descent/markup.ts
Was: CP26/5 names five exclusions [...] closed-ended investment funds (UKLR 11), shell companies, debt and debt-like securities, securitised derivatives, and warrants, options and other miscellaneous securities. Now: CP26/5 names six exclusions [...] closed-ended investment funds (UKLR 11), open-ended investment companies (UKLR 12), shell companies (UKLR 13), debt and debt-like securities (UKLR 17), securitised derivatives (UKLR 18), and warrants, options and other miscellaneous securities (UKLR 19). Fixed in 7 places on the page: the excluded-section heading/lede/exgrid, the FAQ answer, the finale takeaway chip, the scope-test chapter lede, and the consolidated-record obgrid card. Authority: [190]
ERROR · app/fca-sustainability-disclosure-requirements-descent/runtime.js, design_fca-sustainability-disclosure-requirements_skyscraper/v1/dio.js
Was: CP26/5 names five exclusions: closed-ended investment funds (UKLR 11), shell companies, debt and debt-like securities, securitised derivatives, and warrants, options and other miscellaneous securities. (diorama verdict text, client-side) Now: CP26/5 names six exclusions: closed-ended investment funds (UKLR 11), open-ended investment companies (UKLR 12), shell companies, debt and debt-like securities, securitised derivatives, and warrants, options and other miscellaneous securities. Authority: [190]
IMPRECISE · app/fca-sustainability-disclosure-requirements-descent/markup.ts
Was: and it is in force, unamended, this morning. / tk chip: "It is in force and unamended" Now: and it is in force this morning, current text last updated 28 March 2025. / tk chip: "It is in force, currency 28 March 2025" with body noting the 28 Mar 2025 rule-text update alongside the 29 Jul 2024 commencement. Authority: [177]
IMPRECISE · app/fca-sustainability-disclosure-requirements-descent/runtime.js, design_fca-sustainability-disclosure-requirements_skyscraper/v1/app.js, design_fca-sustainability-disclosure-requirements_skyscraper/v1/labels.js
Was: Swarm particle-label text: 'Unamended today' (paired with 'In force since 29 July 2024') Now: 'Current 28 Mar 2025' — matches the [177] correction applied to the hero lede/takeaway chip so the swarm label does not contradict the prose. Authority: [177]
ERROR · app/fca-sustainability-disclosure-requirements-descent/markup.ts
Was: Every row of the phase-in, together. The reliefs are defined relative to the first period in scope, not to fixed calendar years. Now: The relief dates. CP26/5's draft rule ties the reliefs to accounting periods beginning on or after 1 January 2027 but before 1 January 2028 — a slipped Policy Statement means the FCA would need to redraft those calendar dates, not that the reliefs float forward on their own. Authority: [194]
IMPRECISE · app/fca-sustainability-disclosure-requirements-descent/markup.ts
Was: How S1 and S2 interlock, and the six UK-specific amendments made on endorsement, are on the UK SRS amendments. Now: How S1 and S2 interlock, and the UK-specific amendments made on endorsement, are on the UK SRS amendments. (dropped the settled-count framing per [403]: six counts the June 2025 proposals, not the final endorsed set) Authority: [403]
COSMETIC · app/fca-sustainability-disclosure-requirements-descent/markup.ts
Was: src-6 cited to KPMG, src-7 to Crowell & Moring, src-11 to Travers Smith, src-15 to Slaughter and May/Lexology — all law-firm/consultancy commentary standing in as the primary citation for facts CP26/5 states in terms. Now: All four re-pointed to the FCA CP26/5 primary text at the specific paragraphs the Bible names as master (src-6: §§3.4–9.8; src-7: §3.5; src-11: §§8.4–8.8, 8.11–8.12; src-15: Annex 2 CBA §§77, 144). Fixes ~13 inline citation instances at once since all point to one source-list definition per id. Authority: [194] [27] [384] [190]
/esrs-vs-uk-srs Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: StandardHero status pill: UK SRS regime pill kind="mandatory", date="Single materiality (financial impact only)" Now: pill kind="voluntary"; date="Single materiality — voluntary today; FCA has proposed mandating S2" Authority: [316]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: "...adopting IFRS S1 and IFRS S2 as the UK baseline with six targeted amendments." Now: "...as the UK baseline. The government proposed six minor amendments in its June 2025 consultation, but the final set differs — some proposals were withdrawn or replaced and new provisions were added, and the government's own Annex A difference mapping carries no headline count." Authority: [403]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: VS table row "Foundation framework": UK value "IFRS S1/S2 with 6 UK amendments" Now: "IFRS S1/S2, adapted for the UK context" Authority: [403]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: VS table row "Implementation timeline": EU "Phased 2024-2028 by company size"; UK "S2 from 2027, S1 from 2029 (proposed)" (only S1 marked proposed) Now: EU "From FY2027 for undertakings exceeding both 1,000 employees and €450m turnover, after Omnibus I narrowed scope"; UK "S2 proposed from 2027, S1 non-climate proposed from 2029 — FCA consultation, not yet finalised" Authority: [185] [265] [264] [400] [8]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: VS table row "Assurance requirements": UK value "Disclose-or-explain initially, mandatory later" Now: "No assurance mandate; FCA proposes a statement of whether third-party assurance was obtained, and ISSA (UK) 5000 is for voluntary use" Authority: [121] [384]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: VS table row "Data points": "~500 mandatory data points after the July 2026 revision (61% cut from 2023's 1,100+)" vs UK "~200 data points focused on climate + governance" Now: "Mandatory data points cut by over 60% under the revised ESRS adopted 3 July 2026" vs UK "No published data-point count; disclosures follow UK SRS S1's general requirements and S2's climate-specific requirements" Authority: [180]
IMPRECISE · app/esrs-vs-uk-srs/page.tsx
Was: "...proposed mandatory application of UK SRS S2 from 1 January 2027 for approximately 515 listed companies..." (515 stated bare, no ~600/89 context) Now: "...for the 515 listed companies with a full listing in UKLR categories 6, 16 or 22 — out of around 600 listed companies affected overall, the remaining 89 (secondary listing or depositary receipts only) instead facing a lighter-touch disclosure statement..."; also added Ext anchor-text link to CP26/5 on first mention Authority: [317]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: Driver 2 glossary: "UK SRS includes six targeted amendments to IFRS S1/S2, demonstrating ability to set distinct standards." Now: "UK SRS departs from IFRS S1/S2 in a handful of places — including softening a SASB reference from 'shall' to 'may' and removing the fixed effective-date provisions — demonstrating ability to set distinct standards." Authority: [403] [335]
IMPRECISE · app/esrs-vs-uk-srs/page.tsx
Was: Driver 3 glossary: "Climate-first phased approach (S2 from 2027, S1 from 2029)" (stated as settled) Now: "Climate-first phased approach — the FCA has proposed S2 from 2027 and S1 non-climate from 2029, neither yet finalised" Authority: [264] [8]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: "CSRD scope test for UK companies" glossary: "UK parent companies with EU subsidiaries meeting CSRD thresholds (>500 employees, >€50m revenue, >€25m assets)... Phased implementation 2024-2028 based on subsidiary size and listing status." Now: Updated to the post-Omnibus I test: "CSRD applies to undertakings exceeding both €450m net turnover and 1,000 employees, from financial years beginning on or after 1 January 2027"; added Ext anchor-text link to the consolidated Omnibus I directive text Authority: [265] [185]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: "Data collection burden" glossary: "ESRS ~500 mandatory data points... (61% below the 2023 standards' 1,100+) versus UK SRS ~200 data points focusing on climate and governance." Now: "Mandatory ESRS data points fell by over 60%... against UK SRS, which sets no equivalent published data-point count and instead follows S1's general disclosure requirements and S2's climate-specific requirements." Authority: [180]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: "Assurance readiness timeline" glossary: "UK assurance timeline later with disclose-or-explain initially." Now: "the UK has no assurance mandate — the FCA has proposed only a statement of whether third-party assurance was obtained, and ISSA (UK) 5000 remains for voluntary use" Authority: [121] [384]
ERROR · app/esrs-vs-uk-srs/page.tsx
Was: "Pure UK entities" glossary: "Subject to UK SRS S2 (climate) from 2027 if listed... UK SRS S1 (broader sustainability) from 2029 subject to MCR programme outcomes." (S2 stated as settled; S1 2029 date wrongly attributed to the MCR programme rather than to FCA CP26/5) Now: "If listed under UKLR categories 6, 16 or 22, the FCA has proposed mandatory UK SRS S2 (climate) from 2027 and comply-or-explain UK SRS S1 non-climate disclosure from 2029 — neither yet finalised." Authority: [264] [8]
UNCITED · app/esrs-vs-uk-srs/page.tsx
Was: section standfirst: "Approximately 100-150 UK groups have EU subsidiaries above CSRD thresholds..." — no primary source anywhere in the Bible or on the page for this figure Now: "UK groups with EU subsidiaries above CSRD thresholds face dual compliance with both ESRS and UK SRS frameworks." (number removed, not paraphrased, per the site's general citation rule — no specific Bible entry addresses this figure either way)
/esos-phase-4-compliance-guide Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-phase-4-compliance-guide-descent/markup.ts (+_body.html source, dio.js/runtime.js diorama data)
Was: Approved lead-assessor registers stated as SIX throughout (prose x4, mono badge, and the reg-box diorama's REG array of 6 bodies, missing Quidos; 'ISEP' full name given as 'Institute for Sustainability and Energy Professionals'). Now: Corrected to SEVEN registers throughout; added the missing Quidos entry to the diorama array (URL not independently verified, no network access - flagged for reviewer); corrected ISEP's full name to 'Institute of Sustainability and Environmental Professionals'. Authority: [247]
ERROR · app/esos-phase-4-compliance-guide-descent/markup.ts (+_body.html, faq.ts)
Was: Six occurrences framing ESOS/SECR threshold alignment as 'deferred to Phase 5' (phase-history card, geography section, esos-vs-secr section x2, phase-5 section, and an FAQ answer), paired with net-zero reporting as though both were equally scheduled for Phase 5. Now: Corrected to state the threshold-alignment change will not go ahead for Phase 4 and that no Phase 5 commitment to it has been published, while leaving the net-zero-to-Phase-5 deferral (which is correctly sourced) unchanged. Authority: [176] [397]
ERROR · app/esos-phase-4-compliance-guide-descent/markup.ts (+_body.html, faq.ts)
Was: 'Buildings, transport and industrial processes' (the three-way formulation) used six times as if it were the complete list of ESOS organisational purposes / energy headings. Now: Added the fourth, catch-all organisational purpose ('any other purpose') in all six locations (asks list, energy-scope intro, duty-2 card, intro paragraph, tk card, glossary term). Authority: [382]
ERROR · app/esos-phase-4-compliance-guide-descent/markup.ts (+_body.html, faq.ts)
Was: 'Get board-level sign-off' / 'One or more directors approve the assessment' / 'a board director' / 'one or more directors or equivalent' used in 5 places to describe the ESOS sign-off duty. Now: Replaced 'board-level' and 'board director' with 'responsible officer' (the SI's own term), and replaced the loose 'one or more directors' gloss with the precise reg 30(3)/(4) rule: one responsible officer where the lead assessor is independent of the participant, two in any other case. Authority: [173]
ERROR · app/esos-phase-4-compliance-guide-descent/markup.ts (+_body.html)
Was: Finale 'dates behind this page' panel listed the First (5 Dec 2029) and 'Third and final' (5 Dec 2031) progress updates but omitted the Second (5 Dec 2030) entirely, despite the page correctly stating three updates everywhere else. Now: Added the missing '5 Dec 2030 - Second progress update' row. Authority: [163] [170] [394]
ERROR · app/esos-phase-4-compliance-guide-descent/markup.ts (+_body.html)
Was: 'Action plans and updates carry no penalty ... Audits and notification do carry penalties, to £50,000 plus £500 a day' - conflates the reg 45 audit maximum (£50,000) with the reg 43 notification maximum, which is £5,000, not £50,000. Now: Corrected to state the two maxima separately: audit up to £50,000, notification up to £5,000, both plus £500 a working day. Authority: [396]
IMPRECISE · app/esos-phase-4-compliance-guide-descent/markup.ts (+_body.html, faq.ts)
Was: FAQ answer said the reg 43/45 daily-penalty caps were '80 days' (dropping 'working'). Now: Corrected to '80 working days' for both caps, matching the instrument. Authority: [396]
/cp26-5-tracker Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/cp26-5-tracker/page.tsx
Was: One-year transitional relief for Scope 3 emissions — effectively mandatory from accounting periods beginning on or after 1 January 2028 Now: CP26/5 ¶8.6 proposed a one-year transitional relief for Scope 3 emissions, based on the Government's exposure drafts. The final UK SRS S2, published 25 February 2026, removed that time limit from ¶C4 entirely — so there is no fixed date on which Scope 3 becomes comply-or-explain only. Authority: [400] [263]
ERROR · app/cp26-5-tracker/page.tsx
Was: S1 Two-Year Relief — UK SRS S1 (non-climate) disclosures on a comply or explain basis with two-year transitional relief — effectively from accounting periods beginning on or after 1 January 2029 Now: S1 Comply or Explain — CP26/5 ¶8.6 proposed a two-year transitional relief, based on the Government's exposure drafts. The final UK SRS S1, published 25 February 2026, removed that time limit from ¶E3 entirely — so there is no fixed date on which S1 non-climate disclosures become comply-or-explain only. Authority: [400] [263]
ERROR · app/cp26-5-tracker/page.tsx
Was: Mid-2026: FRC launches the interim sustainability assurance practitioner register, which will materially affect how listed companies disclose assurance arrangements under the new rules. Now: The government's mid-2026 target for the FRC's interim register has passed unmet — as at the latest available record (14 July 2026) the register was not yet open. Registration will be voluntary once it opens. Authority: [234] [21]
UNCITED · app/cp26-5-tracker/page.tsx
Was: CiteRef n=14 and Authority Source #14 pointed to the FRC Sustainability Reporting Developments FAQ, which per store verification contains no mention of ISSA, the assurance register or an interim oversight regime Now: Repointed to the DBT government response (gov.uk), the actual master source for the register's status Authority: [234]
IMPRECISE · app/cp26-5-tracker/page.tsx
Was: categories 14 and 15 are expressly excluded from UK SRS and would make a transparency statement instead Now: UKLR 14 and 15 are within CP26/5's scope but would not report against UK SRS — instead they would state which overseas climate and sustainability standards they follow, or that they follow none Authority: [384]
COSMETIC · app/cp26-5-tracker/page.tsx
Was: Last updated: 17 May 2026 (visible text) vs dateModified 2026-06-11 (JSON-LD) — internally inconsistent and stale relative to today given the substantive changes above Now: Last updated: 21 August 2026; dateModified 2026-08-21
/uk-srs-who-is-in-scope Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-who-is-in-scope/page.tsx
Was: hero lede: 'with broader UK SRS S1 comply-or-explain possible from 2029'; FAQ 'DBT has signalled it may extend UK SRS S1 to a broader population from 1 January 2029 on a comply-or-explain basis'; FAQ 'The DBT consultation through 20 March 2026 explicitly tested appetite for extending scope to large private companies'; SectionOpener standfirst 'The DBT consultation tested broader S1 scope for large private companies from January 2029'; Glossary 'DBT consulted on extending UK SRS S1 to a broader set of large private companies from 1 January 2029 on a comply-or-explain basis'; body para 'has signalled that broader UK SRS S1 comply-or-explain scope from 1 January 2029 remains under consideration'; plus matching StandardHero status row, TOC label, eyebrow and Recommended summary all keyed to the same fabricated 2029/comply-or-explain/20-March-2026 DBT private-company claim Now: Corrected throughout to: DBT has signalled a broader 'Modernisation of Corporate Reporting' consultation that may cover private-company application of UK SRS S1, but as of August 2026 that consultation had not launched, and no date, threshold or comply-or-explain mechanism has been proposed. Removed the fabricated 'DBT consultation through 20 March 2026' (that date belongs to FCA CP26/5 only, an unrelated listed-company consultation) and the borrowed '1 January 2029' date (that is the FCA's proposed end-date for the S1 non-climate transitional relief for companies ALREADY in the mandatory UKLR 6/16/22 population, not a private-company scope-extension date). Also corrected FCA-Policy-Statement framing: the autumn 2026 PS covers only the CP26/5 UKLR regime, not private-company scope, which is a separate DBT strand. Authority: [237] [24] [76] [8]
ERROR · app/uk-srs-who-is-in-scope/page.tsx
Was: EditorialAlert: 'Closed-ended investment funds sit in UKLR 11, which CP26/5 excludes by name — along with shell companies, debt and debt-like securities, securitised derivatives, and warrants and options.' (five items, omitting UKLR 12) Now: '...along with open-ended investment companies (UKLR 12), shell companies, debt and debt-like securities, securitised derivatives, and warrants and options.' — CP26/5 ¶3.5 excludes SIX categories (UKLR 11, 12, 13, 17, 18, 19); UKLR 11/12 share one CP26/5 bullet, which is exactly how the list gets mis-copied as five — this page had made that mis-copy. Authority: [190]
COSMETIC · app/uk-srs-who-is-in-scope/page.tsx
Was: sidebar 'Last updated: June 2026'; JSON-LD dateModified 2026-06-06 (unchanged since publish, despite the substantive corrections above) Now: sidebar 'Last updated: 21 August 2026'; JSON-LD dateModified 2026-08-21 (datePublished left at 2026-06-06)
/carbon-reporting-requirements-uk Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-requirements-uk/page.tsx
Was: ["SECR (quoted companies)", "UK quoted; meeting two of three: £36m turnover / £18m balance sheet / 250 employees", ...] Now: ["SECR (quoted companies)", "All UK quoted companies — no size threshold (Sch 7 ¶15(1))", ...] Authority: [346]
IMPRECISE · app/carbon-reporting-requirements-uk/page.tsx
Was: ["SECR (large unquoted / LLP)", "UK; same thresholds", ...] (dangling reference to the now-corrected quoted-company row) Now: ["SECR (large unquoted / LLP)", "UK large unquoted companies & LLPs exceeding two or more of £36m turnover / £18m balance sheet / 250 employees", ...] Authority: [10] [238] [346]
ERROR · app/carbon-reporting-requirements-uk/page.tsx
Was: The FRC Interim Sustainability Assurance Register opens mid-2026; UK practitioners use ISSA (UK) 5000. Now: The FRC's interim sustainability assurance register was targeted for mid-2026 but had not opened as at the latest published record; UK practitioners may voluntarily use ISSA (UK) 5000, which is mandatory for nobody. Authority: [234] [388]
IMPRECISE · app/carbon-reporting-requirements-uk/page.tsx
Was: The UK Government has said it will consider the interaction between UK SRS and SECR to reduce duplication, but no replacement is confirmed. Now: DESNZ (the Department for Energy Security and Net Zero) has said it will consider the interaction between UK SRS and SECR to reduce duplication, but no replacement is confirmed. Authority: [23]
ERROR · app/carbon-reporting-requirements-uk/page.tsx
Was: A 40 MWh de minimis exemption applies for very low energy users. Now: A 40,000 kWh de minimis relief lets very low energy users omit that disclosure, provided the report states the reason. Authority: [10] [347]
IMPRECISE · app/carbon-reporting-requirements-uk/page.tsx
Was: SECR applies to UK quoted companies, large unquoted companies and large LLPs. The test is SECR's own, at Schedule 7 paragraph 20B, not the Companies Act size test: an unquoted company is exempt only if... Now: SECR applies to UK quoted companies, large unquoted companies and large LLPs. For unquoted companies, the test is SECR's own, at Schedule 7 paragraph 20B... LLPs are tested on the same three figures, but under a separate, modified Companies Act route (SI 2008/1911 regulation 12B) rather than Schedule 7 paragraph 20B. Authority: [346]
COSMETIC · app/carbon-reporting-requirements-uk/page.tsx
Was: Last verified: 20 July 2026; regulatory-strip 'last reviewed 1 August 2026'; JSON-LD dateModified 2026-07-20 Now: Last verified: 21 August 2026; regulatory-strip 'last reviewed 21 August 2026'; JSON-LD dateModified 2026-08-21 (substantive facts changed this session, per the six rows above)
ERROR · components/design-system/visualizations.tsx
Was: ScopeDecisionTree mandatory_scope result asserted mandatory 'limited assurance' and Scope 3 becoming mandatory in 2028 Now: Rewritten per CP26/5 paras 1.5, 4.8, 7.5, 7.7 - no mandatory assurance proposed, Scope 3 stays comply-or-explain, 1 Jan 2027 is a proposal Authority: [192] [8] [6] [307] [384]
/tcfd-framework Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/tcfd-framework/page.tsx
Was: Scope 3 remains subject to an 'if appropriate' / materiality test under TCFD, though UK SRS S2 and IFRS S2 make Scope 3 mandatory (with comply-or-explain in year one). Now: Scope 3 remains subject to an 'if appropriate' / materiality test under TCFD; IFRS S2 requires Scope 3 disclosure with a relief limited to the first annual reporting period, and UK SRS S2 carries the same relief with no time limit at all -- usable indefinitely by a voluntary applier. Authority: [336] [400]
ERROR · app/tcfd-framework/page.tsx
Was: UK SRS S2, published by DBT in February 2026, makes Scope 3 mandatory across all material categories, with comply-or-explain in year one. Now: UK SRS S2 itself contains no mandate -- it is available for voluntary use, and its Scope 3 relief (Appendix C, paragraph C4) carries no time limit at all. The FCA's proposed rules under CP26/5 would require mandatory reporting against UK SRS S2 for in-scope listed companies, except Scope 3 emissions, which the FCA proposes should stay on a 'comply or explain' basis -- a basis CP26/5 says continues even once the transitional reliefs end, not only in the first year. Authority: [6] [228] [316] [400]
ERROR · app/tcfd-framework/page.tsx
Was: VS row 'Scope 3 emissions': ["Material / 'if appropriate'", "Mandatory; comply-or-explain Y1", "Same as IFRS S2"] Now: ["Material / 'if appropriate'", "Required; Y1 relief only (paragraph C4)", "Required; relief untimed (paragraph C4)"] Authority: [336] [400]
IMPRECISE · app/tcfd-framework/page.tsx
Was: IFRS S2 retains the same structure; UK SRS S2 mirrors IFRS S2 with six UK-specific amendments. Now: IFRS S2 retains the same structure; the UK government consulted on six proposed amendments to align UK SRS S2 with IFRS S2 in June 2025, and the final Standards differ from IFRS S2 as set out in Annex A of the government's consultation response, which carries no overall count. Authority: [403]
IMPRECISE · app/tcfd-framework/page.tsx
Was: standfirst: UK SRS S2 then layers six UK-specific amendments on top. Now: standfirst: UK SRS S2 then differs from IFRS S2 as set out in Annex A of the government's consultation response -- the UK consulted on six proposed amendments in June 2025, though the final differences carry no official count. Authority: [403]
IMPRECISE · app/tcfd-framework/page.tsx
Was: VS row 'Mandatory?' TCFD cell: Voluntary (FCA/SI 2022/31 reference it) Now: Voluntary (FCA Listing Rules / CA 2006 s.414CB reference it) Authority: [115]
IMPRECISE · app/tcfd-framework/page.tsx
Was: VS row aspect label 'Connectivity to financials' Now: 'Connected information to financials' (UK SRS uses the term 'Connected information'; 'connectivity' appears 0 times in the Standard) Authority: [28] [306] [403]
IMPRECISE · app/tcfd-framework/page.tsx
Was: VS row 'Effective date in UK' TCFD cell: FYs from 2021/2022 (FCA); 2022 (SI 2022/31) Now: FYs from 2021/2022 (FCA); FYs from 6 Apr 2022 (CA 2006 s.414CA/414CB, inserted by SI 2022/31) Authority: [115]
IMPRECISE · app/tcfd-framework/page.tsx
Was: Recommended card summary: Who must report under FCA Listing Rules and SI 2022/31, what to disclose, and when. Now: Who must report under FCA Listing Rules and CA 2006 s.414CB (as amended by SI 2022/31), what to disclose, and when. Authority: [115]
IMPRECISE · app/tcfd-framework/page.tsx
Was: Recommended card summary: FCA Listing Rules, SI 2022/31, threshold tests, and the UK SRS S2 transition. Now: FCA Listing Rules, CA 2006 s.414CB (inserted by SI 2022/31), threshold tests, and the UK SRS S2 transition. Authority: [115]
IMPRECISE · app/tcfd-framework/page.tsx
Was: MatchHeader description: Mandatory standard. Same 4 pillars, same 11 disclosures -- tightened on every dimension. Now: Mandatory where adopted (IFRS S2) or proposed (UK SRS S2, FCA CP26/5). Same 4 pillars, same 11 disclosures -- tightened on every dimension. Authority: [316]
COSMETIC · app/tcfd-framework/page.tsx
Was: CiteRef superscript n=3,4,5,7 (GHG Protocol, IFRS Foundation comparison, DBT gov.uk UK SRS S1/S2, FCA CP26/5) each cited only once, as bare numbered links Now: Converted to git show 3b35661 anchor-text Ext links on first (and only) substantive mention; added a local Ext component (matches app/ifrs-s2/page.tsx pattern) and a new numbered source [7] (FCA CP26/5) in the Sources panel to back the new citation. Repeat citations (n=1, n=2, used 4 and 6 times respectively) left as CiteRef per brief guidance against link-stuffing.
/tcfd-disclosures Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/tcfd-disclosures/page.tsx
Was: For companies in scope of SI 2022/31, in the Non-Financial and Sustainability Information Statement (NFSIS) within the strategic report. Now: For companies in scope of the CA 2006 climate-related financial disclosure duty (inserted by SI 2022/31), in the Non-Financial and Sustainability Information Statement within the strategic report. Authority: [115]
ERROR · app/tcfd-disclosures/page.tsx
Was: Under SI 2022/31 the regime is mandatory, but with the same materiality nuances as TCFD itself. Now: Under CA 2006 s.414CB(2A) (inserted by SI 2022/31), the eight disclosures are mandatory for in-scope companies, but comply-or-explain relief under s.414CB(4A)-(4B) applies only to limbs (e)-(h) - the governance and risk-management limbs (a)-(d) have no materiality out. Authority: [115]
IMPRECISE · app/tcfd-disclosures/page.tsx
Was: Show how it considers existing and emerging regulatory requirements [CiteRef n=7, href=legislation.gov.uk/uksi/2022/31/contents/made]. (footnote [7]: 'SI 2022/31 - Climate-related Financial Disclosure Regulations 2022') Now: CiteRef n=7 and footnote [7] repointed to CA 2006 s.414CB (the operative duty-creating provision, as inserted by SI 2022/31), not the amending SI itself. Authority: [115]
IMPRECISE · app/tcfd-disclosures/page.tsx
Was: UK SRS S2 will require quantitative scenario analysis with financial impact assessment from 2027. Now: Under the FCA's CP26/5 proposals, UK SRS S2 would require quantitative scenario analysis with financial impact assessment from 1 January 2027 - proposed, not yet in force; a Policy Statement is expected autumn 2026. Authority: [5] [8]
ERROR · app/tcfd-disclosures/page.tsx
Was: Under UK SRS S2 from 2027, Scope 3 becomes mandatory with comply-or-explain transitional relief in year one. Now: Under the FCA's CP26/5 proposals, UK SRS S2 climate reporting would become mandatory from 2027, but Scope 3 is not proposed to become mandatory - it would remain on a comply-or-explain basis, with a one-year deferral available in the first year. Authority: [6] [8]
IMPRECISE · app/tcfd-disclosures/page.tsx
Was: how to position your TCFD content for the UK SRS S2 transition from 1 January 2027 (hero lede, stated as settled) Now: how to position your TCFD content for the UK SRS S2 transition the FCA has proposed from 1 January 2027 Authority: [5]
IMPRECISE · app/tcfd-disclosures/page.tsx
Was: The FCA's CP26/5 makes quantitative financial impact mandatory under UK SRS S2 from 2027. Now: The FCA's CP26/5 proposes making quantitative financial impact mandatory under UK SRS S2 from 2027 - not yet in force. Authority: [5]
IMPRECISE · app/tcfd-disclosures/page.tsx
Was: Under UK SRS S2, base year, validation method, and progress against target will be mandatory from 2027. Now: Under the FCA's proposed UK SRS S2 rules, base year, validation method, and progress against target would be mandatory from 2027 - proposed, not yet in force. Authority: [5] [8]
IMPRECISE · app/tcfd-disclosures/page.tsx
Was: Under TCFD this can pass; under UK SRS S2 it will not. Now: Under TCFD this can pass; under the FCA's proposed UK SRS S2 rules it would not. Authority: [5] [8]
IMPRECISE · app/tcfd-disclosures/page.tsx
Was: The FRC's data-quality bar is rising and will rise further under UK SRS S2 assurance expectations under ISSA (UK) 5000. Now: The FRC's data-quality bar is rising and will rise further as assurance practice matures under the voluntary ISSA (UK) 5000 standard - effective for periods beginning on or after 15 December 2026, with earlier application permitted. Authority: [121]
COSMETIC · app/tcfd-disclosures/page.tsx
Was: the TCFD's seven principles for effective disclosure [CiteRef n=1] (superscript only) Now: descriptive anchor text added via an Ext component (git show 3b35661 pattern, first substantive mention) pointing to the TCFD Recommendations, CiteRef retained
COSMETIC · app/tcfd-disclosures/page.tsx
Was: The FRC's thematic reviews [CiteRef n=5] (superscript only, first mention) Now: descriptive anchor text added via an Ext component (git show 3b35661 pattern, first substantive mention) pointing to the FRC Sustainability Reporting Developments FAQ, CiteRef retained
/carbon-reporting-software Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software-sustain/runtime.js + design_carbon-reporting-software_sustain/app.js (PAIRED)
Was: var twoOfThree=(obl.turnover>=36?1:0)+(obl.balance>=18?1:0)+(obl.employees>=250?1:0)>=2; -- the SECR obligation-checker diorama treated a company sitting exactly AT £36m/£18m/250 on a limb as exceeding it Now: var twoOfThree=(obl.turnover>36?1:0)+(obl.balance>18?1:0)+(obl.employees>250?1:0)>=2; -- matches SI 2008/410 Sch 7 para 20B(2)'s 'not more than' exemption limbs: a company must EXCEED (not merely meet) a limb for it to count toward being in scope Authority: [238]
ERROR · app/carbon-reporting-software-sustain/runtime.js + design_carbon-reporting-software_sustain/app.js (PAIRED)
Was: var esosIn=obl.employees>=250||(obl.turnover>=44&&obl.balance>=38); Now: var esosIn=obl.employees>=250||(obl.turnover>44&&obl.balance>38); -- ESOS large-undertaking turnover/balance-sheet limbs are 'over £44m'/'over £38m' (strict), not >= Authority: [44]
ERROR · app/carbon-reporting-software-sustain/runtime.js + design_carbon-reporting-software_sustain/app.js + app/carbon-reporting-software-sustain/markup.ts + design_carbon-reporting-software_sustain/index.html (PAIRED)
Was: 'SECR — large unquoted companies meeting two of turnover ≥ £36m, balance sheet ≥ £18m, 250+ employees; ... ESOS — 250+ employees, or turnover ≥ £44m and balance sheet ≥ £38m.' Now: 'SECR — large unquoted companies exceeding two of turnover £36m, balance sheet £18m, 250 employees; ... ESOS — 250+ employees, or turnover over £44m and balance sheet over £38m.' -- text now matches the corrected computation and the SI's 'not more than'/'over' shape rather than the DESNZ PIR's inverted 'or more' gloss Authority: [238] [44]
ERROR · app/carbon-reporting-software-sustain/markup.ts + design_carbon-reporting-software_sustain/index.html (PAIRED), x2 occurrences (deadline timeline item + FAQ 7)
Was: 'unless ISO 50001 covers all energy supplies' / 'unless ISO 50001 covers all your energy supplies' Now: 'unless ISO 50001 covers total or significant energy supplies' -- ISO 50001 deemed-compliance route requires certification of TOTAL OR SIGNIFICANT consumption, not 100%/all; 'ISO 50001 must cover 100%' is a named stale phrasing Authority: [166]
ERROR · app/carbon-reporting-software-sustain/runtime.js + design_carbon-reporting-software_sustain/app.js (PAIRED)
Was: add('climatise','UK-native — one dataset covers SECR and mandatory UK SRS S2 from 2027.') -- platform-matcher shortlist copy stated UK SRS S2 as flatly mandatory from 2027 with no proposed/qualifier, inconsistent with the rest of the page Now: add('climatise','UK-native — one dataset covers SECR and proposed mandatory UK SRS S2 from 2027.') Authority: [316] [400]
UNCITED · app/carbon-reporting-software-sustain/markup.ts + design_carbon-reporting-software_sustain/index.html + app/carbon-reporting-software-sustain/runtime.js + design_carbon-reporting-software_sustain/app.js (PAIRED)
Was: Uncited vendor capability/award/customer-count claims presented as fact with no source: 'TÜV SÜD-verified engine' / 'validated by TÜV SÜD' (Normative, x5 incl. matcher JS), 'Named GHGP-certified advisor' (Normative), '90+ Fortune 500 customers' (Watershed), '500,000+ emission factors' (Watershed, x2), 'A Leader in the 2026 Verdantix Green Quadrant and CDP gold accredited' (Watershed), '3,500 clients' + 'CDP accredited' + 'rated #1 on G2 for sustainability management' (Greenly), 'recognised as a Forrester Wave leader for financed and insurance-associated emissions' (Persefoni, x2), 'TÜV Rheinland-certified method/methodology' (Plan A), 'GaBi LCA datasets — 20,000+' (Sphera, x2) + 'Verdantix Green Quadrant leadership' (Sphera), '40+ frameworks incl. ISSB' + 'Verdantix GQ Leader 2025' + 'is a Verdantix leader' (Cority) Now: Removed or generalised to non-specific, already-substantiated descriptors (e.g. 'deep Scope 3 modelling', 'SMB to enterprise', 'broad multi-framework factor library'); no new claims invented. Assignment-authorised per this page's specific brief given the sibling-page fabricated-PullQuote/invented-source precedent. Standard security/certification badges with lower fabrication risk (SOC 2, ISO 27001, B Corp, ISO 14064) were deliberately left untouched -- see agent return notes.
UNCITED · app/carbon-reporting-software/platforms.ts
Was: Eight unsourced third-party endorsements across seven vendors: 'validated by TUV SUD' and 'TUV-validated emissions data' (Normative), 'rated #1 on G2 for sustainability management' (Greenly), 'A Leader in the 2026 Verdantix Green Quadrant and CDP gold accredited' (Watershed), 'assurance-grade' + 'recognised as a Forrester Wave leader' (Persefoni), 'TUV Rheinland-certified methodology' (Plan A), 'Verdantix Green Quadrant leadership' (Sphera), 'is a Verdantix leader' (Cority) - every one a bare adjective with no report named, no date and no source Now: All eight removed and the surrounding sentence rewritten to describe the capability without the endorsement; a header comment records what went and why, and contrasts the file's own ownershipNote field, which IS dated and sourced
/ Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/homepage-sustain/markup.ts + design_homepage_sustain/index.html (PAIRED)
Was: 14 instances asserting or naming "enterprise-value materiality" as UK SRS's materiality basis (hero test paragraph, two fact tables, two comparison tables, two 'ak' action-step cards, one 'tk' takeaway card, FAQ 21, two glossary dt/dd entries, two source-list annotations for src-3 and src-9) Now: reworded throughout to "single (financial) materiality", with the operative test restated as UK SRS S1 ¶3/¶18's actual words — "cash flows, access to finance or cost of capital" — per [406]'s verbatim rewrite; PCAF/EVIC not present on this page so no carve-out needed Authority: [406] [9] [29]
ERROR · app/homepage-sustain/markup.ts + design_homepage_sustain/index.html (PAIRED)
Was: a 15th, separately-located instance in a UK SRS S1-vs-S2 comparison table: "Deciding what is material to enterprise value" in design_homepage_sustain/index.html Now: NOTE — markup.ts (the served file) already carried corrected text here ("Deciding what is financially material — what could affect cash flows, access to finance or cost of capital") that index.html did not: a pre-existing PAIRED-EDIT drift from a prior undocumented fix. Reconciled index.html to match markup.ts's already-correct wording rather than introduce a third variant. Authority: [406]
IMPRECISE · app/homepage-sustain/markup.ts + design_homepage_sustain/index.html (PAIRED)
Was: 13 instances describing UK SRS S1's same-period/same-publication requirement as "connectivity" / "the connectivity requirement" / "the connectivity rule", presented as if naming the Standard's own term (hero paragraph, 'ak' cards x3, 'kp' card, prose x3, figure caption, two cite-foot lines, a source-list annotation, an 'ak' heading) Now: reworded to "Connected information" / "connected-information" / "connected information", matching UK SRS S1's actual heading (¶¶21–24); citations to [28] left in place since the underlying substance (same time, same period, consistent assumptions) is unchanged and correctly cited Authority: [28] [306]
IMPRECISE · app/homepage-sustain/markup.ts + design_homepage_sustain/index.html (PAIRED)
Was: SECR's exemption test stated with "or more"/ambiguous framing in 7 places, including a reader-facing diorama question ("250 or more UK employees, £36 million or more annual turnover, £18 million or more balance sheet total?") and a second diorama question with no qualifier at all ("Do you meet two of three: £36m turnover..."), plus prose/glossary/checklist instances mixing "over" and bare figures Now: reworded to "exceed"/"more than" throughout, matching ¶20B(2)'s actual shape (an exemption on "not more than" limbs, so scope requires exceeding — not meeting or equalling — at least two of the three); one instance was inside an HTML build-documentation comment (non-rendered) and was fixed too for consistency Authority: [238]
IMPRECISE · app/homepage-sustain/markup.ts + design_homepage_sustain/index.html (PAIRED)
Was: live-timeline widget row: pill "2029" (no "Proposed" text, unlike its sibling rows) with sub-label "Two-year climate-first relief on UK SRS S1", stating the relief as a property of the Standard itself Now: pill changed to "Proposed 2029" (matching the sibling "Mandatory start" row's "Proposed 1 Jan 2027" pattern) and sub-label reworded to "FCA-proposed two-year climate-first relief on UK SRS S1", since the final Standards (¶E3/¶E5) carry no time limit and the figure is the FCA's CP26/5 proposal only Authority: [400] [263]
/double-materiality Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/double-materiality/page.tsx
Was: UK SRS does not use it: like the global ISSB standards it is built on, UK SRS applies single, financial (enterprise-value) materiality only — the outside-in view of how sustainability affects the company. Now: UK SRS does not use it: like the global ISSB standards it is built on, UK SRS applies single, financial materiality only — judged by reference to cash flows, access to finance or cost of capital — the outside-in view of how sustainability affects the company. Authority: [406] [9] [3]
COSMETIC · app/double-materiality/page.tsx
Was: CiteRef superscript only, no visible anchor text, for the CSRD directive (eur-lex), the UK SRS S1/S2 gov.uk publication, the IFRS/ISSB standards navigator, and the gov.uk UK Green Taxonomy consultation Now: added a local Ext component (git show 3b35661 pattern, matching app/uk-srs-vs-esrs/page.tsx) and wrapped the first substantive prose mention of each of those four primary sources in descriptive Ext anchor text, CiteRef superscripts retained alongside
COSMETIC · app/double-materiality/page.tsx
Was: "dateModified": "2026-08-07" Now: "dateModified": "2026-08-21" (bumped to match the substantive ERROR-severity correction above, per CLAUDE.md HYGIENE RECORD — reviewed-only would not have bumped it)
/uk-srs-readiness-assessment Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-readiness-assessment/page.tsx
Was: Foundation emissions measurement capability is mandatory for UK SRS S2 compliance. Scope 1 and 2 emissions require limited assurance from January 2027 under proposed requirements. Now: Foundation emissions measurement underpins UK SRS S2 disclosure, proposed mandatory from January 2027 for the 515 listed companies in scope (of ~600 affected). The FCA does not propose mandatory assurance for any UK SRS disclosure — in-scope companies would only be required to state whether third-party assurance was obtained. Authority: [192] [307] [317]
ERROR · app/uk-srs-readiness-assessment/page.tsx
Was: Scope 3 emissions disclosure is essential for comprehensive UK SRS S2 compliance. While initially comply-or-explain, full implementation expected from 2028 with assurance requirements. Now: Scope 3 emissions disclosure is proposed under UK SRS S2. Scope 3 stays on a comply-or-explain basis even after the transitional relief ends for accounting periods beginning on or after 1 January 2028 — it does not become fully mandatory, and no assurance requirement is proposed for it. Authority: [8] [400] [192]
IMPRECISE · app/uk-srs-readiness-assessment/page.tsx
Was: Quantitative analysis capability demonstrates advanced readiness for mandatory climate risk disclosure. Now: Quantitative analysis capability demonstrates advanced readiness for the FCA's proposed climate risk disclosure requirements, expected mandatory from January 2027 pending its Policy Statement. Authority: [307]
IMPRECISE · app/uk-srs-readiness-assessment/page.tsx
Was: ...ahead of FCA mandatory implementation from January 2027. Now: ...ahead of the FCA's proposed implementation from January 2027, which is not settled until its Policy Statement is published. Authority: [307]
IMPRECISE · app/uk-srs-readiness-assessment/page.tsx
Was: significant capability gaps requiring systematic attention ahead of mandatory implementation. Now: significant capability gaps requiring systematic attention ahead of the FCA's proposed implementation date. Authority: [307]
IMPRECISE · app/uk-srs-readiness-assessment/page.tsx
Was: requiring systematic attention ahead of <a>mandatory implementation</a> (anchor text). Now: requiring systematic attention ahead of the FCA's <a>proposed implementation date</a>. Authority: [307]
IMPRECISE · app/uk-srs-readiness-assessment/page.tsx
Was: summary: 'Enhanced TCFD framework with mandatory climate disclosures' Now: summary: 'Enhanced TCFD framework with proposed mandatory climate disclosures' Authority: [307]
UNCITED · app/uk-srs-readiness-assessment/page.tsx
Was: The maturity gap typically takes 12-18 months to close (hero lede); status pill '~12-18 months to close gaps' Now: Figure removed, not paraphrased — no Bible entry supports a 12-18 month maturity-gap estimate. Hero lede rewritten around the cited proposed 1 Jan 2027 start date and autumn 2026 Policy Statement; status pill rewritten to drop the figure.
COSMETIC · app/uk-srs-readiness-assessment/page.tsx
Was: Last verified: 14 May 2026 (facts array) vs Last verified: 28 May 2026 (sidebar details) — internally inconsistent Now: Both fields aligned to 21 Aug 2026, the date of this review.
ERROR · components/design-system/visualizations.tsx
Was: ScopeDecisionTree mandatory_scope result: 'UK SRS S2 proposed mandatory from 1 January 2027. Your company will be required to disclose climate-related financial information under limited assurance. Scope 3 emissions comply-or-explain provisions apply from 2028.' Now: Rewritten: UK SRS S2 is PROPOSED for UKLR 6/16/22 from periods beginning on or after 1 Jan 2027 and is not settled law (no Policy Statement); Scope 3 is NOT proposed to become mandatory - CP26/5 para 1.5 keeps it comply-or-explain and para 4.8 says that continues even once the reliefs end; the FCA proposes NO mandatory assurance (para 7.5), only a statement of whether assurance was obtained (para 7.7). Authority: [192] [8] [6] [307] [384]
/carbon-consultant-carbon-consulting-carbon-consultancy Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-consultant-carbon-consulting-carbon-consultancy/page.tsx
Was: UK carbon consultancy in 2026 is a market shaped by both UK SRS S2 (from 2027, listed-company climate disclosure) and PCAF... Now: UK carbon consultancy in 2026 is a market shaped by both the FCA's proposed mandatory UK SRS S2 climate disclosure for listed issuers and PCAF... Authority: [263] [316] [6]
ERROR · app/carbon-consultant-carbon-consulting-carbon-consultancy/page.tsx
Was: For UK SRS S2 from 2027, Scope 3 is excluded in year one and moves to comply-or-explain from 2028 — but the data infrastructure must be built ahead of that. Now: UK SRS S2 itself carries no effective date — it has been available for voluntary use since 25 February 2026, and nobody is yet required to report against it. The FCA has proposed, but not yet finalised, mandatory UK SRS S2 reporting from 1 January 2027 for listed issuers, with Scope 3 emissions remaining on a comply-or-explain basis rather than becoming mandatory — so the data infrastructure needs building well ahead of any proposed deadline. Authority: [263] [316] [400] [6]
IMPRECISE · app/carbon-consultant-carbon-consulting-carbon-consultancy/page.tsx
Was: source="GHG Protocol Scope 3 Standard; UK SRS S2; ISSB Dec 2025 financed-emissions amendments" Now: source="GHG Protocol Scope 3 Standard; UK SRS S2 Appendix C; FCA CP26/5 (proposed, not yet finalised); ISSB Dec 2025 financed-emissions amendments" Authority: [400]
COSMETIC · app/carbon-consultant-carbon-consulting-carbon-consultancy/page.tsx
Was: see our comprehensive <InternalLink href="/carbon-footprint-consultant">carbon footprint consultant guide</InternalLink> covering 11 leading UK firms (literal tag inside a StatCallout body string, which only parses [text](url) markdown-style links, so it rendered as raw text) Now: see our comprehensive [carbon footprint consultant guide](/carbon-footprint-consultant) covering 11 leading UK firms
/esg-governance Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-governance/page.tsx
Was: Hero lede: 'oversee and are accountable for ESG matters under the FRC Corporate Governance Code and UK SRS S1 and S2 from 2027 ... the governance disclosures UK SRS makes mandatory.' Now: Reworded: 'under the FRC Corporate Governance Code and UK SRS S1 and S2, which the FCA has proposed — but not yet finalised — making mandatory for accounting periods beginning on or after 1 January 2027 ... the governance disclosures UK SRS sets out.' Authority: [316] [307] [193] [400]
ERROR · app/esg-governance/page.tsx
Was: Status strip row 1: id 'Primary regime' / 'FRC + UK SRS' / 'UK Corporate Governance Code + UK SRS Gov disclosures' with pill kind 'mandatory'; row 2: id 'Mandatory from' / '1 Jan 2027' / 'UK SRS S2 codifies climate-related board oversight'. Now: Row 1: 'Reporting status' / 'Voluntary today' / 'No entity is legally required to report under UK SRS S1 or S2', pill kind 'voluntary'. Row 2: 'Proposed mandatory from' / '1 Jan 2027' / 'FCA CP26/5 proposal; Policy Statement not yet published'. Authority: [316] [307] [193] [400]
ERROR · app/esg-governance/page.tsx
Was: Status strip row 3: id 'Attestation' / 'Board sign-off' / 'Anti-greenwashing rule; FCA enforcement powers' — an invented board-sign-off duty attributed to the anti-greenwashing rule, which governs FCA-authorised firms' product/service claims, not UK SRS governance disclosures or board sign-off. Now: 'Corporate Governance Code' / 'No sustainability duty' / 'FRC: the Code contains no sustainability reporting requirement; Provision 29 adds a controls declaration from 1 Jan 2026'. Authority: [120] [320] [391]
IMPRECISE · app/esg-governance/page.tsx
Was: StatCallout body: 'The UK Corporate Governance Code frames board leadership, effectiveness and accountability for companies with equity shares in the commercial companies category, and increasingly sets the expectation that boards consider long-term sustainability in their decision-making.' Now: Corrected scope (commercial companies + closed-ended investment funds categories) and added the FRC's explicit statement that the Code contains no sustainability reporting requirement, plus Provision 29 (board controls declaration extended to ESG reporting controls, from 1 Jan 2026). Authority: [120]
UNCITED · app/esg-governance/page.tsx
Was: Glossary definition ended '... Reports to full board with annual deep-dive. ~60% of FTSE 100 use this structure.' Now: Sentence with the uncited '~60%' figure removed; definition ends at 'annual deep-dive.'
UNCITED · app/esg-governance/page.tsx
Was: Glossary definition: '... Disclose explicit link between executive remuneration and ESG targets (typically 10-20% of LTIP weighting on climate, safety, diversity).' Now: Uncited '(typically 10-20% of LTIP weighting on climate, safety, diversity)' removed.
UNCITED · app/esg-governance/page.tsx
Was: SectionOpener standfirst: 'From current-state assessment to first UK SRS disclosure. Typically 12–18 months for groups starting from a TCFD baseline.' Now: Uncited '12–18 months' estimate removed: 'From current-state assessment to first UK SRS disclosure, building from a TCFD baseline.'
ERROR · app/esg-governance/page.tsx
Was: Inline CiteRef and Sources-list item 6 both cited 'Companies Act 2006, section 414CA' for the non-financial and sustainability information statement (NFSIS). Now: Corrected to section 414CB in both places — 414CA is the scope-definition provision (the 'high turnover company' test); 414CB is the section creating the non-financial and sustainability information statement. Authority: [61]
ERROR · app/esg-governance/page.tsx
Was: Sources list item 4: 'FCA CP26/5 — Sustainability disclosures and corporate governance reporting' dated '(FCA, March 2026)' — fabricated title, wrong date. Now: 'FCA CP26/5 — Aligning listed issuers’ sustainability disclosures with international standards', dated '(FCA, 30 January 2026 — consultation, not yet finalised)'. Authority: [5]
ERROR · app/esg-governance/page.tsx
Was: Recommended card for /uk-srs-s1: summary 'The standard that governs broader sustainability governance from 2029.' — asserts settled mandatory status and a 2029 relief-expiry date that is the superseded CP26/5 exposure-draft figure, not a property of the final Standard. Now: 'Published February 2026; voluntary today; the FCA has proposed mandatory dates.' Authority: [316] [400] [8]
COSMETIC · app/esg-governance/page.tsx
Was: structuredData dateModified '2026-06-11'; footer 'Last verified: June 2026'. Now: dateModified '2026-08-21'; footer 'Last verified: 21 August 2026' — bumped because substantive ERROR/UNCITED changes above were made in this pass.
/esg-reporting-template Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_esg-reporting-template_skyscraper/v2/index.html
Was: UK SRS S1 covers general sustainability-related disclosures on an enterprise-value materiality basis; UK SRS S2 covers climate. Now: UK SRS S1 covers general sustainability-related disclosures, material by their effect on cash flows, access to finance or cost of capital; UK SRS S2 covers climate. Authority: [406] [3]
ERROR · app/esg-reporting-template-descent/markup.ts
Was: UK SRS S1 covers general sustainability-related disclosures on an enterprise-value materiality basis; UK SRS S2 covers climate. (body paragraph + source [15] blurb, both instances) Now: UK SRS S1 covers general sustainability-related disclosures, material by effect on cash flows, access to finance or cost of capital (UK SRS S1 para.3); UK SRS S2 covers climate. Authority: [406] [3]
ERROR · design_esg-reporting-template_skyscraper/v2/index.html
Was: UK SRS S1 carries a connectivity principle: sustainability disclosures are published at the same time and for the same reporting period as the financial statements. (body paragraph, source [13] blurb, source [16] blurb) Now: UK SRS S1 requires connected information: sustainability disclosures are published at the same time and for the same reporting period as the financial statements. Source items renamed to 'connected-information requirement' and 'Connected information and simultaneous publication'. Authority: [61] [306]
ERROR · app/esg-reporting-template-descent/markup.ts
Was: UK SRS S1 carries a connectivity principle... (same three instances as index.html) Now: UK SRS S1 requires connected information... (mirrored PAIRED EDIT) Authority: [61] [306]
ERROR · design_esg-reporting-template_skyscraper/v2/dio.js
Was: r:'Same time, same reporting period — UK SRS S1's connectivity principle.' (D2 filing-map diorama, quoted-company row) Now: r:'Same time, same reporting period — UK SRS S1's connected-information requirement.' Authority: [61] [306]
ERROR · app/esg-reporting-template-descent/runtime.js
Was: same diorama connectivity line as dio.js Now: same fix, mirrored (PAIRED EDIT) Authority: [61] [306]
ERROR · design_esg-reporting-template_skyscraper/v2/index.html
Was: FCA CP26/5... mandatory UK SRS S2 climate disclosure (except Scope 3) proposed for UK Listing Rule categories 6, 14, 15, 16 and 22 from 1 January 2027... (source [5] blurb) Now: UK SRS S2 climate disclosure (except Scope 3) proposed as mandatory for UK Listing Rule categories 6, 16 and 22 from 1 January 2027...; categories 14 and 15 would instead signpost overseas standards rather than report against UK SRS. Authority: [384]
ERROR · app/esg-reporting-template-descent/markup.ts
Was: same source [5] blurb lumping UKLR 6/14/15/16/22 together as UK SRS S2 climate disclosure Now: same fix, mirrored (PAIRED EDIT) Authority: [384]
ERROR · design_esg-reporting-template_skyscraper/v2/dio.js
Was: r:'For UK Listing Rule categories 6, 14, 15, 16 and 22 — being rewritten onto UK SRS S2 by FCA CP26/5.' (D2 filing-map diorama, quoted-company row) Now: r:'For UK Listing Rule categories 6, 16 and 22 — proposed to align with UK SRS S2 by FCA CP26/5 (categories 14 and 15 would instead signpost overseas standards).' Authority: [384]
ERROR · app/esg-reporting-template-descent/runtime.js
Was: same diorama UKLR line as dio.js Now: same fix, mirrored (PAIRED EDIT) Authority: [384]
/esg-criteria Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-criteria/page.tsx
Was: Mandatory under SECR for ~11,900 UK companies and under UK SRS S2 from 2027. Now: Mandatory under SECR for around 19,900 UK organisations, and proposed as mandatory under UK SRS S2 from 2027, subject to the FCA's policy statement. Authority: [200] [307] [316]
ERROR · app/esg-criteria/page.tsx
Was: Mandatory under UK SRS S2 from 2027 with comply-or-explain in year one. Now: Proposed as mandatory under UK SRS S2 from 2027, subject to the FCA's policy statement; the Standard's own Scope 3 relief carries no fixed time limit in the final text. Authority: [400] [263] [307]
ERROR · app/esg-criteria/page.tsx
Was: UK SRS S1 and S2 codify the criteria into mandatory disclosure from 2027. Now: UK SRS S1 and S2 are proposed to codify the criteria into mandatory disclosure from 2027, subject to the FCA's policy statement. Authority: [307] [316]
ERROR · app/esg-criteria/page.tsx
Was: the UK SRS S1 and S2 disclosure requirements (mandatory baseline from 2027) Now: the UK SRS S1 and S2 disclosure requirements (a proposed mandatory baseline from 2027, subject to the FCA's policy statement) Authority: [307] [316]
ERROR · app/esg-criteria/page.tsx
Was: CiteRef citing https://www.fca.org.uk/publication/policy/ps25-8.pdf as the source for the ESG Ratings Order 2025, implying a published FCA Policy Statement exists for ESG ratings Now: citation repointed to the made SI itself (legislation.gov.uk/uksi/2025/1349/made); prose now states plainly that CP25/34 consulted (closed 31 Mar 2026) and no Policy Statement has yet been published Authority: [343] [307]
IMPRECISE · app/esg-criteria/page.tsx
Was: MSCI ... using ~35 key issues (stated 3x, no source document named) / Sustainalytics ~20 material ESG issues (stated 2x, uncited) Now: MSCI: 33 Key Issues in its ESG Ratings Methodology, 35 in its separate Guide for Issuers, both named; Sustainalytics '~20 material ESG issues' figure removed (no Bible entry, not paraphrased) Authority: [342]
UNCITED · app/esg-criteria/page.tsx
Was: MSCI assigns letter ratings ... using ~35 key issues across 13 themes ... energy companies see ~50% weight on E; financials see ~50% on G Now: '13 themes' and the two ~50% weighting figures removed (no Bible entry for either); MSCI Key Issues figure attributed to its two named documents per [342]
UNCITED · app/esg-criteria/page.tsx
Was: hero status strip: 'ESG ratings providers ~150 globally' Now: 'Multiple providers' (no Bible entry for a global provider count; number removed, not paraphrased)
IMPRECISE · app/esg-criteria/page.tsx
Was: SI 2022/31 mandates eight climate-specific disclosures for 500+ employee companies Now: SI 2022/31 mandates eight climate-specific disclosures for companies with turnover above £500m and more than 500 employees (both limbs of the scope test now stated) Authority: [115]
/double-materiality-assessment Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/double-materiality-assessment-descent/markup.ts
Was: hero lede: 'the same enterprise-value lens as IFRS S1'; UK-vs-ESRS table rows: 'Narrower — EV impact only' and 'Could reasonably affect EV'; FAQ answer: 'sustainability affects company value, cash flows and access to finance' Now: 'the same financial-materiality lens as IFRS S1'; 'Narrower — financial-effect topics only' and 'Could reasonably affect cash flows, finance or cost of capital'; 'sustainability affects cash flows, access to finance or cost of capital' Authority: [406] [9] [29] [3]
ERROR · app/double-materiality-assessment-descent/faq.ts
Was: FAQ_ITEMS[0].a: 'sustainability affects company value, cash flows and access to finance' Now: 'sustainability affects cash flows, access to finance or cost of capital' Authority: [406]
ERROR · app/double-materiality-assessment-descent/runtime.js
Was: D3 pillar-mapper labels: "own-workforce risk to enterprise value" / "conduct risk to enterprise value" (note: these two strings were already correct in the SERVED runtime.js — 'cash flows, access to finance or cost of capital' — but the design-bundle SOURCE dio.js still had 'enterprise value' at both sites, so a future rebuild would have silently reintroduced the breach; paired-edit applied to dio.js) Now: dio.js S1/G1 labels corrected to 'risk to cash flows, access to finance or cost of capital' to match the already-correct served runtime.js Authority: [406]
ERROR · app/double-materiality-assessment-descent/runtime.js
Was: D1 verdict C 'why' text: "ESRS-TC (the third-country standard) is still in development — Commission adoption is expected 2027" Now: "ESRS-40a (the third-country standard, formerly ESRS-TC) is still in development — EFRAG's technical advice is due January 2027, after which the Commission will consult and adopt; no adoption date has been set" Authority: [183]
UNCITED · app/double-materiality-assessment-descent/runtime.js
Was: D1 verdict C body cited 'facts.md [188]' for the third-country €450m/€200m test Now: cites '[265]' — [188] is a SUPERSEDED/misfiled entry that itself says 'see [265]' Authority: [265] [188]
UNCITED · app/double-materiality-assessment-descent/markup.ts
Was: Sources panel: FRC 'ISSA (UK) 5000 development page' linked to .../auditing-and-assurance/international-standards-auditing-uk/issa-uk-5000-assurance-engagements (confirmed HTTP 404) Now: linked to the live replacement, .../audit-assurance-and-ethics/assurance-standards/ Authority: [121]
COSMETIC · app/double-materiality-assessment-descent/markup.ts + runtime.js
Was: 6 visible/rendered citation labels read 'facts.md [n]', naming a retired internal file (facts.md is now a tombstone) as if it were a live public source Now: bare '[n]' citation, matching the site's actual citation convention; no factual content changed
ERROR · design_double-materiality-assessment_descent/v2/index.html
Was: PAIRED EDIT: identical 'enterprise value' / 'EV' / 'company value' breaches as markup.ts (hero lede, factgrid definition, keypoint paragraph, 2 comparison-table cells, FAQ answer) — this bundle source is what build-descent.mjs regenerates markup.ts and faq.ts from, so it would have silently reintroduced all of the above on the next rebuild Now: all 7 sites corrected to match the fixed served markup.ts, verbatim Authority: [406] [9] [29] [3]
UNCITED · design_double-materiality-assessment_descent/v2/index.html
Was: PAIRED EDIT: same dead FRC URL and 'facts.md [n]' citation labels as markup.ts Now: live FRC URL; bare '[n]' citations Authority: [121]
ERROR · design_double-materiality-assessment_descent/v2/dio.js
Was: PAIRED EDIT: this is the actual SOURCE build-runtime.mjs compiles into runtime.js — it still had 'enterprise value' (S1/G1 pillar labels), 'facts.md [n]' prefixes (incl. the superseded [188]), and the stale ESRS-TC/'Commission adoption expected 2027' claim that runtime.js had already been fixed for elsewhere but not in this one spot Now: all sites corrected to match the fixed served runtime.js, verbatim, including [188]→[265] and the ESRS-40a/no-adoption-date rewrite Authority: [406] [183] [265] [188]
COSMETIC · design_double-materiality-assessment_descent/v2/app.js
Was: code comment: 'See facts.md [185]/[188] for the sourced thresholds.' Now: 'See [185]/[265] for the sourced thresholds.'
/how-to-become-a-sustainability-consultant Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/how-to-become-a-sustainability-consultant/page.tsx
Was: ArticleHero facts + standfirst carried 'Starter salary (UK): £25k-£35k', 'Senior salary (UK): £70k-£110k+', 'Years to senior: 5-7' as stat tiles with no citation. Now: Replaced with the single defensible UK anchor: ONS/Home Office SOC 2152 occupation-wide median £37,200, explicitly labelled as a whole-occupation figure, not a by-seniority figure. Authority: [374] [377] [378]
ERROR · app/how-to-become-a-sustainability-consultant/page.tsx
Was: FAQ 'career path' textAnswer/answer and the 'Career path' StatCallout body gave a five-tier salary ladder (Junior Consultant/Analyst 25k-35k -> ... -> Director/Partner 110k-200k+) cited to CiteRef n=6 href=onestopEsg (OneStop ESG salary survey) -- figures that do not even match OneStop ESG's own published numbers. Now: Ladder kept as titles/years only (no salary figures). Added: 'No official UK statistic exists for sustainability salary by seniority' plus the sourced ONS/Home Office SOC 2152 median (£37,200) as the one defensible anchor, explicitly flagged as whole-occupation not level-by-level. Authority: [374] [377] [378]
ERROR · app/how-to-become-a-sustainability-consultant/page.tsx
Was: HowTo JSON-LD steps 3, 6, 8 embedded the same unsourced salary bands directly in structured data ('roles pay £25k-£35k UK starter', 'Salary band £50k-£110k', 'Salary band £110k-£200k+'). Now: Salary bands removed from all three HowTo step 'text' fields -- [377] explicitly bans these figures from schema. Authority: [377]
ERROR · app/how-to-become-a-sustainability-consultant/page.tsx
Was: FAQ 'Can I switch from a finance or accounting career?' (textAnswer + answer JSX): 'UK SRS S2 / IFRS S2 require connectivity between climate disclosures and the financial statements'. Now: Reworded to the standard's actual terms -- reported at the same time and over the same period as the financial statements (¶64), with connections shown under 'connected information' (¶¶21-24, ¶¶B39-B44) -- and cited to the UK SRS S1 PDF. IFRS S2/CSRD kept separate from the UK SRS claim. Authority: [28] [306]
ERROR · app/how-to-become-a-sustainability-consultant/page.tsx
Was: 'Why this matters in 2026' ProseBlock: 'UK consultancies are paying premiums ... and own connectivity between climate disclosures and the financial statements.' Now: Reworded to 'connect climate disclosures to the financial statements -- reporting them at the same time, over the same period, and for the same reporting entity' -- drops the banned term, keeps the accurate ¶20/¶64/¶21-24 content. Authority: [28] [306]
IMPRECISE · app/how-to-become-a-sustainability-consultant/page.tsx
Was: 'UK SRS S2 proposed mandatory for ~515 listed companies from 1 January 2027 ... <CiteRef href={onestopEsg} />' -- 515 quoted alone, with no ~600 context, and cited to a salary-survey site rather than the FCA. Now: '515 of the roughly 600 listed companies the FCA's CP26/5 proposals would affect, from 1 January 2027' -- cited to FCA CP26/5 (Annex 2 CBA ¶43) instead of OneStop ESG. Authority: [317]
ERROR · app/how-to-become-a-sustainability-consultant/page.tsx
Was: 'Why this matters in 2026': 'UK sustainability consultancy hiring is growing fast against a tight supply pool.' and 'Career progression in 2026 is faster than at any point in the last decade -- but the technical bar is also higher <CiteRef n=2 href={prospects} />' -- both uncited booming-market claims, contradicted by Hays plc's own audited FY25 results. Now: 'Demand for sustainability consultancy skills is rising even as the wider UK recruitment market has cooled,' and added the counterweight: Hays plc's audited FY25 net fee income down 12.7% and placements down 8.8% year on year, cited to the Hays FY25 Sustainability Report. Authority: [376]
UNCITED · app/how-to-become-a-sustainability-consultant/page.tsx
Was: CompareTable CEnv row, Notes column: 'Most senior UK credential; required for senior roles.' Now: 'Most senior UK credential; often expected for senior roles' -- no statutory or licensing requirement exists to hold CEnv to practise; brought in line with the page's own accurate framing elsewhere ('often expected').
COSMETIC · app/how-to-become-a-sustainability-consultant/page.tsx
Was: Meta description promised 'salary milestones'; regulatory-strip footer and Article schema dateModified were stale (28 May 2026) and cited OneStop ESG as a reviewed source. Now: Description no longer promises salary milestones the page doesn't carry; regulatory-strip and dateModified updated to 21 August 2026 to reflect this substantive amendment; OneStop ESG dropped from the reviewed-sources list and replaced with FCA CP26/5 and ONS/Home Office SOC 2152.
/esos-consultants-esos-assessors Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-consultants-esos-assessors/page.tsx
Was: bodies such as the Energy Institute, CIBSE and IEMA operate approved registers against PAS 51215 Now: one of the seven professional-body registers currently approved by the Environment Agency — including the Energy Institute, CIBSE and Quidos — each operated against PAS 51215 Authority: [247]
ERROR · app/esos-consultants-esos-assessors/page.tsx
Was: a named register (Energy Institute, CIBSE, IEMA or another EA-approved body) Now: a named register (Energy Institute, CIBSE, Quidos or one of the other EA-approved bodies) Authority: [247]
ERROR · app/esos-consultants-esos-assessors/page.tsx
Was: Required unless <40,000 kWh or full ISO 50001 coverage Now: Required unless <40,000 kWh or ISO 50001 covers total or significant (≥95%) consumption Authority: [301]
ERROR · app/esos-consultants-esos-assessors/page.tsx
Was: Yes — an employee on an approved register can act, with a director countersigning Now: Yes — an employee on an approved register isn't independent of the participant, so two responsible officers (not one) must sign off Authority: [173]
ERROR · app/esos-consultants-esos-assessors/page.tsx
Was: term: Lead assessor sign-off + board approval; definition: Review by a registered lead assessor, then approval at board-director level — both required before notification, and both dated before the deadline. Now: term: Lead assessor sign-off + responsible-officer confirmation; definition: Review by a registered lead assessor, then confirmation by one or two responsible officers (a director under s.250 of the Companies Act 2006, or equivalent) — one where the assessor is independent of the organisation, two otherwise — both required before notification, and both dated before the deadline. Authority: [173]
IMPRECISE · app/esos-consultants-esos-assessors/page.tsx
Was: lead assessor review and board sign-off add more (FAQ Q5) Now: lead assessor review and responsible-officer sign-off add more Authority: [173]
IMPRECISE · app/esos-consultants-esos-assessors/page.tsx
Was: assessor review and board sign-off add more (Timing section prose) Now: assessor review and responsible-officer sign-off add more Authority: [173]
UNCITED · app/esos-consultants-esos-assessors/page.tsx
Was: the 95% figure was raised from 90% for Phase 3 by SI 2023/1182 Now: clause removed — no Bible entry supports a 90%->95% change via SI 2023/1182; replaced with (measured in energy units or by spend), which is sourced
/esos-requirements Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-requirements/page.tsx
Was: with mandatory board-level director sign-off (step 8 body text) Now: with mandatory responsible-officer sign-off Authority: [173]
ERROR · app/esos-requirements/page.tsx
Was: All ESOS notifications, assessments, action plans and progress updates must be signed off by a board-level director or equivalent senior officer (FAQ answer + matching FAQPage schema text) Now: ...must be signed off by a responsible officer — a director within the meaning of the Companies Act 2006, or a person with equivalent management control Authority: [173]
ERROR · app/esos-requirements/page.tsx
Was: All ESOS assessments require board-level director sign-off (overview section) Now: All ESOS assessments require sign-off by a responsible officer Authority: [173]
ERROR · app/esos-requirements/page.tsx
Was: All submissions require board-level director sign-off (reporting-submission section) Now: All submissions require sign-off by a responsible officer Authority: [173]
COSMETIC · app/esos-requirements/page.tsx
Was: CiteRef n=1 superscript before first mention of the GOV.UK ESOS guidance Now: descriptive Ext anchor text: The Environment Agency's guidance on complying with ESOS
COSMETIC · app/esos-requirements/page.tsx
Was: CiteRef n=2 superscript before first mention of SI 2023/1182 Now: descriptive Ext anchor text: the ESOS (Amendment) Regulations 2023
COSMETIC · app/esos-requirements/page.tsx
Was: CiteRef n=11 superscript before first (and only) mention of the EA Phase 4 guidance Now: descriptive Ext anchor text: Phase 4 guidance
COSMETIC · app/esos-requirements/page.tsx
Was: CiteRef n=12 superscript before first (and only) mention of SI 2026/701 Now: descriptive Ext anchor text: the ESOS (Amendment) Regulations 2026
/secr-report-template Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/secr-report-template/page.tsx
Was: { label: 'Entities in scope', value: '~11,900', mono: true } Now: { label: 'Entities in scope', value: '19,900', mono: true } Authority: [200]
ERROR · app/secr-report-template/page.tsx
Was: summary: 'Qualification thresholds, mandatory disclosures and the 40 MWh low-energy exemption' Now: summary: 'Qualification thresholds, mandatory disclosures and the 40,000 kWh low-energy relief' Authority: [347]
ERROR · app/secr-report-template/page.tsx
Was: description: "Two of three: £36m+ turnover, £18m+ balance sheet, 250+ employees." Now: description: "Two of three: more than £36m turnover, more than £18m balance sheet, more than 250 employees." Authority: [10]
ERROR · app/secr-report-template/page.tsx
Was: Entities consuming under 40 MWh in the period may instead make a low-energy-user statement Now: Entities consuming 40,000 kWh or less in the UK in the period may instead make a low-energy-user statement Authority: [347]
ERROR · app/secr-report-template/page.tsx
Was: definition: "Where the 40 MWh de minimis applies..." Now: definition: "Where the 40,000 kWh de minimis applies..." Authority: [347]
ERROR · components/diagrams/D22ReportAnatomy.tsx
Was: D22's 'Connectivity' labelling, rendered on this route Now: 'Connected information', per UK SRS S1 paragraphs 21-24 Authority: [306] [28]
/sustainability-recruitment/esg-reporting-manager Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/esg-reporting-manager/page.tsx
Was: meta/OG/Twitter description: 'Salary ranges £48k-£95k, UK SRS S1/S2 competency requirements...' Now: 'Complete hiring guide for ESG Reporting Manager roles in the UK: UK SRS S1/S2 competency requirements, assessment criteria and recruitment process.' (uncited salary figure removed, not paraphrased) Authority: [374] [377] [378]
ERROR · app/sustainability-recruitment/esg-reporting-manager/page.tsx
Was: facts array row: { label: 'Typical salary range', value: '£48k-£95k (junior to director level)' } Now: row removed entirely — no by-seniority UK salary statistic exists Authority: [374] [377] [378]
ERROR · app/sustainability-recruitment/esg-reporting-manager/page.tsx
Was: CompareTable of salaryRows: Junior/Mid £48k-£62k, Senior £60k-£75k, Director/Lead £75k-£95k, each with a fabricated '+15%' London premium column, framed as 'Salary data based on OneStop ESG Sustainability Salary Survey 2026 and Hays Salary Guide 2026' Now: table removed; StatCallout + ProseBlock replaced with honest provenance: no UK by-seniority statistic exists, the £63,741/£123,816 OneStop ESG figures are Shirley Parsons second-hand data with no UK sub-sample, the defensible anchor is the Home Office/ONS SOC 2152 going rate £37,200 (whole-occupation median), and Hays plc's own audited FY25 counter-fact (net fees -12.7%, placements -8.8%) is added as context Authority: [374] [377] [378] [376]
ERROR · app/sustainability-recruitment/esg-reporting-manager/page.tsx
Was: ProseBlock: 'OneStop ESG 2026 data... shows Manager-level UK sustainability roles averaging £63,741 with 5.9% year-on-year growth. Hays Salary Guide 2026... reports 93% of UK employers facing sustainability skills shortages, driving salary inflation' Now: paragraph removed/replaced (93% Hays figure dropped as it was paired with the retracted £63,741 figure and omitted [376]'s audited counter-fact; publishing the shortage stat without the placement stat is 'publishing half a picture' per the entry) Authority: [377] [378] [376]
ERROR · app/sustainability-recruitment/esg-reporting-manager/page.tsx
Was: FAQ answer (schema-emitted, FAQPage JSON-LD): 'Based on OneStop ESG 2026 data, UK ranges are £48k-£62k (junior), £60k-£75k (senior), £75k-£95k (director level). London premium adds 15-25%.' Now: 'No official UK statistic exists for sustainability salary by seniority, and the £48k-£95k-style bands and "OneStop ESG" figures circulating in this market are not what they claim to be... The nearest defensible UK anchor is the Home Office's ASHE-derived going rate for ONS SOC 2152: £37,200, a whole-occupation median, not a seniority breakdown.' — this fabricated figure was rendered into FAQPage schema, which [377] explicitly forbids Authority: [377] [378] [374]
ERROR · app/sustainability-recruitment/esg-reporting-manager/page.tsx
Was: sectorRows: 'Listed companies (premium)' / 'Mandatory UK SRS, premium listing rules' and 'Listed companies (standard)' / 'Mandatory UK SRS, standard listing rules' Now: 'Listed companies (UKLR 6, 16, 22)' / 'Proposed mandatory UK SRS S2 under FCA CP26/5, not yet in force' and 'Listed companies (UKLR 14, 15)' / 'FCA CP26/5 proposes a signposting statement on overseas standards, not UK SRS reporting' — premium/standard listing segments were abolished 29 July 2024, and nothing is mandatory under UK SRS today Authority: [177] [316] [384] [317]
IMPRECISE · app/sustainability-recruitment/esg-reporting-manager/page.tsx
Was: 'ESG Reporting Managers bridge technical regulatory requirements with business operations, ensuring accurate, audit-ready sustainability disclosures that meet UK mandatory standards.' Now: '...that meet SECR's mandatory requirements and align with UK SRS, which remains voluntary pending the FCA's autumn 2026 Policy Statement.' Authority: [316]
COSMETIC · app/sustainability-recruitment/esg-reporting-manager/page.tsx
Was: footer 'Last verified 27 May 2026 against OneStop ESG..., Hays Salary Guide..., ISSB..., DBT... and FCA CP26/5...' citing OneStop ESG/Hays as sources for the now-removed salary claims Now: 'Last verified 21 Aug 2026 against ONS/Home Office SOC 2152 pay data, ISSB, DBT and FCA CP26/5.' — JSON-LD dateModified bumped from 2026-05-27 to 2026-08-21 to match (substantive AMENDED change per the hygiene-record rule) Authority: [374]
COSMETIC · app/sustainability-recruitment/esg-reporting-manager/page.tsx
Was: body prose external citations were CiteRef superscripts only (n=1..6), no visible descriptive anchor text Now: added two descriptive inline anchor-text links per §3 (Shirley Parsons origin page; Home Office Skilled Occupations Table 1) in the rewritten salary paragraph
/esos-uk-srs-integration Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-uk-srs-integration/page.tsx
Was: statusRows: date: 'Effective 1 January 2027', pill kind 'comply' label 'Incoming' for UK SRS S2 Now: date: 'Proposed from 1 January 2027 (not yet confirmed)', pill kind 'voluntary' label 'Proposed' Authority: [263] [307] [316]
ERROR · app/esos-uk-srs-integration/page.tsx
Was: FAQ Q1: 'UK SRS scope (AIM Premium listed or certain large private companies) face dual obligations. Estimated 300-500 organisations may be subject to both regimes.' Now: 'may separately fall within UK SRS S2's proposed scope. The FCA has proposed UK SRS S2 disclosure for companies in UKLR categories 6, 16 and 22 — around 515 of the roughly 600 companies affected by CP26/5. No UK SRS obligation is in force today...1 January 2027 remains a proposed date, not a settled one.' (same fix applied to duplicated FAQPage JSON-LD text) Authority: [317] [307] [316]
UNCITED · app/esos-uk-srs-integration/page.tsx
Was: StatCallout figure='300-500' title='Organisations with Dual Obligations' source='Analysis of ESOS scope and UK SRS thresholds' Now: component removed — no primary source exists for this figure
ERROR · app/esos-uk-srs-integration/page.tsx
Was: FAQ Q4: 'ESOS Phase 4 deadline (5 Dec 2027) precedes UK SRS first reporting (annual reports for periods from 1 Jan 2027).' stated as settled Now: reframed as the FCA's proposed UK SRS S2 first-reporting date, 'not yet confirmed by a Policy Statement' (same fix applied to duplicated FAQPage JSON-LD text) Authority: [263] [307] [316]
ERROR · app/esos-uk-srs-integration/page.tsx
Was: EditorialAlert: 'Dual-obligation organisations can coordinate...for first disclosures covering periods from 1 Jan 2027' stated as settled Now: reframed as the FCA's proposed first-reporting date, unconfirmed by a Policy Statement Authority: [263] [307] [316]
ERROR · app/esos-uk-srs-integration/page.tsx
Was: by-the-numbers card: '£44m+ ESOS Financial Threshold...Large undertaking definition overlaps with UK SRS in-scope organisation size criteria' Now: corrected — UK SRS S2's proposed scope is a listing-category test (UKLR 6/16/22), not a size threshold, so the tests do not automatically overlap Authority: [317] [384]
ERROR · app/esos-uk-srs-integration/page.tsx
Was: by-the-numbers card: 'UK SRS Effective Date...First annual reports covering periods from 1 January 2027 can integrate ESOS Phase 4 data' Now: retitled 'UK SRS S2 Proposed Date'; body states FCA CP26/5 proposes the date and no Policy Statement has confirmed it Authority: [263] [307] [316]
ERROR · app/esos-uk-srs-integration/page.tsx
Was: 'ESOS Phase 5 planning includes potential threshold alignment and enhanced reporting requirements that may create further integration opportunities.' cited to an unrelated FRC strategy page Now: 'The change to ESOS qualification thresholds to better align with SECR will not go ahead for Phase 4, and no Phase 5 commitment to that alignment has been published; only the introduction of net zero requirements has been postponed to Phase 5.' cited to SI 2026/701 Authority: [176] [397]
ERROR · app/esos-uk-srs-integration/page.tsx
Was: 'FRC strategy development for UK SRS implementation will likely address coordination with existing energy reporting requirements as disclosure quality and assurance frameworks mature.' — misattributes UK SRS implementation to the FRC and speculates uncited Now: 'DBT issues the UK SRS Standards and the FCA is separately consulting on when listed companies must report against them (CP26/5); neither has published a position on coordinating UK SRS with ESOS energy reporting.' Authority: [1] [55] [307]
ERROR · app/esos-uk-srs-integration/page.tsx
Was: Sources list, 3 occurrences: 'UK Sustainability Reporting Standard S2...' / 'UK SRS S2: Climate-related Disclosures (Paragraph 14)' / 'UK SRS S2: Governance Requirements', each meta-tagged '(FRC, Nov 2024)' Now: meta corrected to '(DBT, 25 Feb 2026)' — UK SRS S1/S2 were issued by DBT, published 25 Feb 2026, never FRC and never Nov 2024 Authority: [1] [55] [263]
COSMETIC · app/esos-uk-srs-integration/page.tsx
Was: Sources list item 6 'ESOS Phase 5 Planning and Development (DESNZ, ongoing)' and item 7 'FRC Strategy 2024-2027' link, both irrelevant to the corrected Phase 5 claim Now: item 6 relabelled 'ESOS guidance: Phase 4 changes (what did and did not proceed)'; item 7 replaced with SI 2026/701 (ESOS (Amendment) Regulations 2026) to match the corrected in-text citation Authority: [176]
/sustainability-recruitment/secr-esos-reporting-roles Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/sustainability-recruitment/secr-esos-reporting-roles/page.tsx
Was: Granular CompareTable of 9 uncited salary figures (Junior/Mid to Director/Lead x SECR/ESOS/Combined, £35k-£95k) plus fact-tile 'Typical salary range: £35k-£85k' and meta description 'Salary ranges £35k-£85k' asserted as fact with zero citation. Now: Table removed; fact tile changed to 'Recruiter surveys only — no official UK statistic reports sustainability pay by seniority'; meta description reworded to disclose the same. Matches the already-shipped house pattern on /sustainability-recruitment/carbon-manager. Authority: [374]
ERROR · app/sustainability-recruitment/secr-esos-reporting-roles/page.tsx
Was: 'Shirley Parsons HSEQ & Sustainability Salary Survey 2025 <CiteRef n={1} href=shirleyparsons.com/> shows energy management roles averaging 10-15% higher than general sustainability positions.' (prose) and identical claim repeated in FAQ answer 4. Now: Citation and figure removed; replaced with honest disclosure naming Shirley Parsons as a retracted, no-sample-disclosed source, per [376]/[378]. Authority: [376] [378]
ERROR · app/sustainability-recruitment/secr-esos-reporting-roles/page.tsx
Was: 'Lead assessor qualification adds further premium, with Principal People research <CiteRef n={2} href=principalpeople.co.uk/> indicating certified energy auditors commanding £5k-£10k salary uplift.' Now: Citation and invented £5k-£10k figure removed; Principal People named as a retracted, no-sample-disclosed source. Authority: [376] [378]
IMPRECISE · app/sustainability-recruitment/secr-esos-reporting-roles/page.tsx
Was: 'Hays Salary Guide 2026 confirms 93% of employers face skills shortages in technical sustainability roles, particularly energy compliance specialists.' (implied a sustainability-specific Hays finding) Now: Reframed as 'Hays reports X': 93% of employers, cross-sector, 5,100-respondent/15-sector sample — not a sustainability- or energy-compliance-specific finding. Authority: [376]
UNCITED · app/sustainability-recruitment/secr-esos-reporting-roles/page.tsx
Was: Fact tile 'Common sectors: Large companies (>250 employees), utilities, manufacturing' presented a single uncited employee-count figure as if it were the qualifying SECR/ESOS threshold. Now: Reworded to 'Large companies in scope of SECR and/or ESOS Phase 4, utilities, manufacturing' — no standalone threshold number asserted (SECR's actual test is 2-of-3 of £36m/£18m/250 employees per [238], and stating one limb alone is misleading). Authority: [238]
COSMETIC · app/sustainability-recruitment/secr-esos-reporting-roles/page.tsx
Was: Four FAQ answers (Q1, Q2, Q3, Q7) and the opening ProseBlock used template-literal strings containing literal '<InternalLink href=...>' tags, which React renders as escaped literal text rather than working links (same defect documented and fixed on /sustainability-recruitment/carbon-manager). Now: Converted to JSX answers (real InternalLink elements) with a parallel plain-string textAnswer field for the FAQPage schema; schema generator switched from faq.answer.replace(/<[^>]*>/g,'') to faq.textAnswer so visible text and schema text match exactly. No factual content changed, only markup mechanism.
COSMETIC · app/sustainability-recruitment/secr-esos-reporting-roles/page.tsx
Was: Only CiteRef superscripts for the gov.uk SECR/ESOS guidance and ONS/Home Office source; zero Ext-style visible anchor-text links (git show 3b35661 §3 of brief). Now: Added two Ext anchor-text links on first substantive mention: DESNZ's SECR guidance and the Environment Agency's ESOS guidance, plus one for the ONS SOC 2152 / Home Office going-rate source.
COSMETIC · app/sustainability-recruitment/secr-esos-reporting-roles/page.tsx
Was: dateModified 2026-05-27 (JSON-LD), 'Last verified 27 May 2026' (regulatory strip), Shirley Parsons listed as a verification source in the strip. Now: Bumped to 2026-08-21 for this substantive correction; Shirley Parsons replaced with the Home Office Skilled Worker going-rate source in the verification list.
/chief-sustainability-officer Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/chief-sustainability-officer/page.tsx
Was: Principal People cites a £85k–£200k+ range <CiteRef n="1" href={principalPeople} /> (salary FAQ, hero standfirst, facts tile, meta description/OG, salary StatCallout, salary CompareTable) Now: Principal People range removed outright; retracted per [378] item [90] (no sample, single unattributed blog sentence) Authority: [378]
ERROR · app/chief-sustainability-officer/page.tsx
Was: OneStop ESG 2026 puts the top end at £280k+ (FAQ, StatCallout body, CompareTable rows up to £420k+/£500k+) Now: £280k+ figure removed — does not match [87]'s actual disclosed OneStop/Shirley Parsons figures (£123,816 Director/Board, £63,741 Manager) and cannot be verified; whole unsourced salary CompareTable (company-tier and sector-tier bands) and the 5-year progression panel's £ figures removed rather than paraphrased, per the operative rule that these figures may never appear in a stat tile, chart or FAQ answer as fact Authority: [377] [374]
UNCITED · app/chief-sustainability-officer/page.tsx
Was: New research from Search With Purpose found ESG-head pay averaging over $500k in some sectors, with UK figures running 30% below US peers (ProseBlock, FAQ, regulatory strip, schema sources) Now: Removed entirely — no Bible entry supports it and it matches the cluster's general pattern of uncited recruiter-blog salary claims
UNCITED · app/chief-sustainability-officer/page.tsx
Was: facts tile 'UK salary range: £130k–£280k+'; hero standfirst 'UK CSO compensation typically runs £130,000–£280,000+, with FTSE 100 packages exceeding £400k'; meta description/OG 'salary range (£130k–£280k+)'; schema description with the same figure Now: Replaced with 'No official by-seniority statistic' / an honest statement that no verifiable UK CSO salary figure exists, per [374] Authority: [374]
IMPRECISE · app/chief-sustainability-officer/page.tsx
Was: connectivity to financial statements (under IFRS S2 / UK SRS S2) is now central to the role / climate disclosures must reconcile to the same trial balance as the audited accounts (Qualifications FAQ + JSX, 'How is CSO evolving' FAQ + JSX, Qualifications StatCallout body) Now: Reframed as UK SRS S1's 'Connected information' requirement (paras 20-24, 64) — same reporting entity, consistent data/assumptions, same-time publication — dropping the invented 'trial balance' claim and the wrong S2 attribution. Pure-IFRS-S2-only 'connectivity' mentions (StatCallout body, ProseBlock, PullQuote) left untouched per the brief's UK-SRS-only scoping Authority: [28] [306]
IMPRECISE · app/chief-sustainability-officer/page.tsx
Was: 'the UK SRS S2 mandatory date (1 January 2027 ... under FCA CP26/5)' stated flatly (ProseBlock 'Why CSO compensation has risen', Hiring StatCallout body x2, Hiring FAQ + JSX) Now: Reworded to 'the proposed UK SRS S2 mandatory date ... and not yet finalised' in every instance — no FCA Policy Statement has been published Authority: [307] [316]
IMPRECISE · app/chief-sustainability-officer/page.tsx
Was: 'the FCA expects in-scope listed companies to disclose whether they have published a transition plan (or explain)' stated as settled (ProseBlock, 'How is CSO evolving' FAQ + JSX) Now: Reworded to 'the FCA has proposed ... this is proposed and not yet finalised' Authority: [307]
IMPRECISE · app/chief-sustainability-officer/page.tsx
Was: 'the FRC Interim Sustainability Assurance Register and ISSA (UK) 5000 set the trajectory toward audit-grade carbon data' (implies an active register) — 'How is CSO evolving' FAQ + JSX Now: Reworded: ISSA (UK) 5000 issued Nov 2025, voluntary use from 15 Dec 2026; the FRC's proposed practitioner register (targeted mid-2026) has not gone live; neither is mandatory. Citation also corrected from EnableGreen (wrong source) to the FRC's own Assurance Standards page Authority: [388] [21]
UNCITED · app/chief-sustainability-officer/page.tsx
Was: 'London commands a 15-25% premium' and 'OneStop ESG 2026 puts the top end at £280k+' presented as fact throughout, plus 'roughly £80,000 to £280,000' added by this reviewer's own first pass as an unverified composite range Now: London premium reframed as an explicitly labelled, fully-provenanced market claim (OneStop ESG cross-referencing Shirley Parsons, gated self-selected 1,000+ sample, UK sub-count undisclosed) per [377]'s prescribed honest form; the unverifiable £80k-£280k composite range was removed outright rather than repeated even as a caveated claim, since it does not trace to any figure actually in [87] or the Bible Authority: [377]
COSMETIC · app/chief-sustainability-officer/page.tsx
Was: dateModified 2026-05-28 / 'Last verified 28 May 2026' / regulatory strip 'last reviewed 28 May 2026' Now: Bumped to 2026-08-21 to reflect this substantive hygiene pass (per amendment-record convention: AMENDED, not a bare re-date)
/sustainability-reporting-standards Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-reporting-standards/page.tsx
Was: UK adoption of IFRS S1 and S2 with six UK-specific amendments. Mandatory for listed companies from 2027 (S2) and 2029 (S1) providing comprehensive framework aligned with international best practice Now: UK adoption of IFRS S1 and S2, differing from the ISSB baseline as set out in Annex A of the government's response to consultation. Proposed mandatory for listed companies from 2027 (S2) and 2029 (S1), subject to the FCA's policy statement, providing a framework aligned with international best practice Authority: [403] [316] [307]
IMPRECISE · app/sustainability-reporting-standards/page.tsx
Was: Scope: "Listed companies (~515 entities)" Now: Scope: "515 of ~600 listed cos (proposed)" Authority: [317]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: Focus: "Enterprise value + climate" (UK SRS row) and Focus: "Enterprise value materiality" (IFRS S1/S2 row) Now: Focus: "Single (financial) materiality + climate" and Focus: "Single (financial) materiality" Authority: [406] [9] [29]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: hero lede: '(UK adopts as UK SRS with six amendments)' Now: (UK adopts as UK SRS, which differs from the baseline per Annex A of the government's response) Authority: [403]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: status card: date "Six UK-specific amendments to the ISSB baseline", pill kind "mandatory" Now: date "Differs from the ISSB baseline per Annex A; proposed mandatory from 2027", pill kind "voluntary" Authority: [403] [316] [307]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: All three share TCFD heritage; UK SRS adds six UK-specific amendments to IFRS... Now: All three share TCFD heritage; UK SRS differs from IFRS as set out in Annex A of the government's response to consultation... Authority: [403]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: Glossary UK SRS S1+S2 definition: "...with six UK-specific amendments..." Now: "...differing from the ISSB baseline as set out in Annex A of the government's response to consultation..." Authority: [403]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: Glossary IFRS S1+S2 definition: "...adopted as mandatory by multiple jurisdictions...including UK SRS, Japan SSBJ and others." Now: "...some jurisdictions are adopting it as mandatory through endorsement processes (for example Japan's SSBJ). The UK's endorsement, UK SRS, remains proposed and is not yet mandatory for any entity." Authority: [316] [307]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: Glossary UK SRS amendments term: context "Six UK changes"; definition "UK SRS modifies IFRS S1/S2 in six specific places" Now: context "Consultation proposals, not a final count"; definition reframed to the proposed-vs-final distinction with Annex A cited Authority: [403]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: Glossary interoperability definition: "ISSB-EFRAG interoperability guidance (2024) maps UK SRS / IFRS climate disclosures against ESRS E1... typically cover ~80% of the other." Now: "IFRS Foundation/EFRAG interoperability guidance (2 May 2024) aligns the ISSB's and ESRS's definitions of financial materiality, though the wider materiality regimes are not aligned since ESRS retains its impact-materiality lens. The guidance predates UK SRS's 25 February 2026 publication and does not map UK SRS directly." (uncited ~80% figure removed) Authority: [31]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: EditorialAlert: "...IFRS S1 and S2 as UK SRS with six UK-specific amendments..." Now: "...IFRS S1 and S2 as UK SRS, differing from the ISSB baseline as set out in Annex A of the government's response to consultation..." Authority: [403]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: standfirst (section 01): "...UK adopts the ISSB IFRS baseline as UK SRS with six amendments." Now: "...UK adopts the ISSB IFRS baseline as UK SRS, differing from it as set out in Annex A of the government's response." Authority: [403]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: standfirst (section 03): "UK adoption of IFRS S1 and S2 with six UK-specific amendments..." Now: "UK adoption of IFRS S1 and S2, differing from the baseline as set out in Annex A of the government's response..." Authority: [403]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: "...through six strategic amendments including modified materiality requirements, adjusted transitional provisions..." Now: "...through amendments set out in Annex A of the government's response to consultation — including removal of the mandatory SASB-metrics requirement and new financed-emissions and UK-law-override provisions — rather than a fixed count of proposals..." Authority: [403] [400] [406]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: StatCallout figure="6" title="UK-Specific Amendments" source="DBT UK SRS Final Standards" Now: title="Amendments Proposed in Consultation", body reframed to name it as the consultation-proposal count, source corrected to the DBT consultation response Annex A Authority: [403]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: "Key differences include...modification of first-year transitional relief provisions...and removal of GICS sector classification requirements." Now: "...removal of first-year transitional relief. A proposed change to the GICS sector-classification requirement was withdrawn after the ISSB removed that same requirement itself in December 2025, so GICS treatment does not differ between UK SRS and IFRS." Authority: [403]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: standfirst: "Mandatory vs voluntary, enterprise-value vs impact materiality..." Now: "Mandatory vs voluntary, single (financial) vs impact materiality..." Authority: [406] [9] [29]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: standfirst (GRI section): "...Complements enterprise-value-focused UK SRS where impact reporting is also needed." Now: "...Complements the single (financial) materiality basis of UK SRS where impact reporting is also needed." Authority: [406] [9] [29]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: "...toward comprehensive climate disclosure under mandatory regulatory framework." Now: "...toward comprehensive climate disclosure under a proposed regulatory framework, subject to the FCA's policy statement." Authority: [316] [307]
ERROR · app/sustainability-reporting-standards/page.tsx
Was: "Framework prioritization begins with mandatory regulatory requirements including UK SRS obligations for listed companies..." Now: "Framework prioritization begins with confirmed mandatory regulatory requirements, followed by proposed UK SRS obligations for listed companies..." Authority: [316] [307]
/sustainability-recruitment/salary-guide Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/salary-guide/page.tsx
Was: meta description/OG/Twitter: 'ESG Manager £48k-£95k, Head of Sustainability £100k-£165k, CSO £130k-£280k+' plus stat tiles presenting OneStop ESG Director/Board £123,816 (+2.1%) and Manager £63,741 (+5.9%) as OneStop ESG's own data Now: meta/OG/Twitter rewritten with no salary figures; the £123,816/£63,741 pair now appears once, in prose only, fully re-attributed to Shirley Parsons (reported second-hand by OneStop ESG) with sample/method caveats, per the licensed 'honest form' Authority: [377]
ERROR · app/sustainability-recruitment/salary-guide/page.tsx
Was: ProseBlock: 'Shirley Parsons 2025 HSEQ & Sustainability Salary Survey ... confirms these ranges with cross-validation by OneStop ESG' Now: removed — OneStop ESG's UK figures ARE Shirley Parsons' figures reported second-hand, so this was presenting one laundered source as independent corroboration of another Authority: [377]
ERROR · app/sustainability-recruitment/salary-guide/page.tsx
Was: FAQ: 'Mandatory UK SRS implementation has driven 15-20% salary inflation for technical reporting roles' Now: reworded to 'The FCA has proposed applying UK SRS to listed issuers from 1 January 2027 (CP26/5), but no Policy Statement has been published and nothing is mandatory today', with the uncited 15-20% figure removed Authority: [400] [316]
ERROR · app/sustainability-recruitment/salary-guide/page.tsx
Was: sectorRows market-dynamics cell: 'Mandatory UK SRS driving demand' Now: 'The FCA's proposed UK SRS application from 1 January 2027 and board scrutiny — nothing is mandatory yet' Authority: [400] [316]
UNCITED · app/sustainability-recruitment/salary-guide/page.tsx
Was: full CompareTable of role x seniority salary bands (allRolesRows: ESG Analyst £28k-£42k ... CSO £130k-£280k+), no citation of any kind attached Now: table removed entirely; replaced with a prose paragraph explaining that no institutional or recruiter source discloses a UK sample or method that would support a table like it Authority: [374]
UNCITED · app/sustainability-recruitment/salary-guide/page.tsx
Was: sectorRows 'Salary Premium' column (Base +10-20%, +5-15%, +15-25%, +5-10%, +20-30%, +0-10%), uncited Now: column removed; table now has Sector / Typical Roles / What recruiters say drives demand only Authority: [374]
UNCITED · app/sustainability-recruitment/salary-guide/page.tsx
Was: Principal People CSO range £85k-£200k+ (CiteRef n=90) and EnableGreen £80k-£200k (CiteRef n=91), presented as corroborating data Now: both removed outright — [378] retracts both as evidence (no disclosed sample or method) Authority: [378]
UNCITED · app/sustainability-recruitment/salary-guide/page.tsx
Was: Gillespie Manners Salary Guide 'confirms UK Director of Sustainability averaging £120k, supporting our director-level ranges' (CiteRef n=92) Now: removed — [378] retracts it (figure is a gated marketing teaser, no sample/method) Authority: [378]
UNCITED · app/sustainability-recruitment/salary-guide/page.tsx
Was: FAQ contract-rate answer: 'Contract rates typically range £350-£1,000+ daily ... Senior specialists £600-£800 ... technical leads £700-£1,200 ... Interim CSO/Head £1,200-£2,000+ daily', wholly uncited Now: rewritten to state no disclosed-sample UK sustainability day-rate benchmark exists, and that ITJobsWatch ([202]) is an IT-contract index that must not be read as a sustainability rate Authority: [202] [378]
UNCITED · app/sustainability-recruitment/salary-guide/page.tsx
Was: FAQ: 'OneStop ESG 2026 data shows 15-25% London premium and 10-30% sector premiums'; FAQ: 'London commands 15-25% premium ... Manchester, Edinburgh and Bristol offer 5-10%' Now: both rewritten to state these percentages are not independently sourced for sustainability roles; no figures invented in their place Authority: [374]
UNCITED · app/sustainability-recruitment/salary-guide/page.tsx
Was: FAQ: 'Shirley Parsons research indicates sustainability specialists command 10-15% premiums over equivalent general management roles ... CSO roles achieve parity with other C-suite positions' Now: rewritten to state there is no official UK comparison and only the ONS/Home Office SOC 2152 going rate (£37,200) is government-linked Authority: [374]
UNCITED · app/sustainability-recruitment/salary-guide/page.tsx
Was: FAQ bonus/equity answer citing 'Principal People data shows total compensation often 40-50% above base salary for senior roles' Now: removed the Principal People attribution and the 40-50% figure; rewritten to say no disclosed-sample UK source quantifies this Authority: [378]
IMPRECISE · app/sustainability-recruitment/salary-guide/page.tsx
Was: ProseBlock: 'Hays Salary & Recruiting Trends Guide 2026 ... finding 84% of employers increased salaries ... with 93% facing sustainability skills shortages' presented with no caveats, and StatCallout body asserting continued salary growth with no counter-fact Now: added the 'of employers' qualifier, cross-sector (not sustainability-specific) and gated-report caveats from [376]; added Hays plc's own audited FY25 counter-fact (net fee income -12.7%, placements -8.8%) alongside the shortage survey Authority: [376]
UNCITED · app/sustainability-recruitment/salary-guide/page.tsx
Was: no ONS/Home Office SOC 2152 figure anywhere on the page Now: added as the page's one government-linked anchor (£37,200 going rate) with all four caveats (median, 37.5hr week, ASHE 2024 lag, whole-occupation not seniority-graded) from [374] Authority: [374]
COSMETIC · app/sustainability-recruitment/salary-guide/page.tsx
Was: 1 Ext-pattern link (implicit via CiteRef hrefs only, no descriptive anchor text) across the whole page Now: added 5 descriptive Ext anchor-text links (Home Office Immigration Rules table, ONS ASHE, Shirley Parsons origin post, Hays salary guide, Hays plc FY25 report) per the practitioner-layer rule (git show 3b35661) §3 of the brief, keeping CiteRef superscripts for repeat references
COSMETIC · app/sustainability-recruitment/salary-guide/page.tsx
Was: title/description 66/207 chars with fabricated salary bands in them Now: retitled and shortened to 54/155 chars with no salary figures in metadata, matching the site's own audit checklist
/esg-standards Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-standards/page.tsx
Was: Mandatory energy and Scope 1/2 carbon disclosure for ~11,900 UK entities. Now: Mandatory energy and Scope 1/2 carbon disclosure for 19,900 UK entities, per DESNZ's 2026 independent evaluation. Authority: [200]
ERROR · app/esg-standards/page.tsx
Was: Currently mandatory: SECR (since 2019, ~11,900 entities); ... Proposed mandatory from 1 January 2027: UK SRS S2 for ~515 listed companies under FCA CP26/5. (FAQ answer 3, plus duplicate truncated copy in FAQPage JSON-LD) Now: SECR figure corrected to 19,900 (DESNZ 2026 evaluation); UK SRS S2 scope corrected to '515 of the roughly 600 listed companies FCA CP26/5 would affect (the remaining 89 face a lighter-touch disclosure statement instead)'. Authority: [200] [317]
ERROR · app/esg-standards/page.tsx
Was: ...are technical disclosure standards built on the ISSB's IFRS S1 and S2 with six UK-specific amendments. Now: ...built on the ISSB's IFRS S1 and S2. The UK government consulted on six proposed amendments in 2025; the final Standards differ from IFRS S1 and S2 as set out in Annex A of the government's consultation response, which carries no count. Authority: [403]
ERROR · app/esg-standards/page.tsx
Was: UK SRS is the UK jurisdictional adoption of these standards with six targeted UK amendments published by DBT on 25 February 2026. Now: UK SRS is the UK jurisdictional adoption of these standards, published by DBT on 25 February 2026, following consultation on six proposed UK amendments in 2025; the final Standards' differences from IFRS S1/S2 are set out in Annex A of the government's response, which carries no overall count. Authority: [403]
ERROR · app/esg-standards/page.tsx
Was: UK SRS = IFRS S1/S2 + six UK amendments. (StatCallout body) Now: UK SRS is IFRS S1/S2 as adopted for the UK, with differences set out in Annex A of the government's consultation response (no overall count of amendments is published). Authority: [403]
ERROR · app/esg-standards/page.tsx
Was: Proposed deletion from 1 January 2027 under FCA CP26/5, replaced by mandatory UK SRS S2. Now: ...to be replaced by proposed mandatory UK SRS S2 — no FCA Policy Statement has yet been published. Authority: [307] [316]
ERROR · app/esg-standards/page.tsx
Was: Hero status card id: 'Mandatory from 2027' / date: 'FCA CP26/5 for ~515 listed companies' Now: id: 'Proposed mandatory from 2027' / date: '515 of ~600 listed cos (FCA CP26/5)' Authority: [307] [316] [317]
IMPRECISE · app/esg-standards/page.tsx
Was: Proposed mandatory under FCA CP26/5 for ~515 listed companies from accounting periods starting on or after 1 January 2027. (Glossary UK SRS S1/S2 definition, bare 515) Now: ...for 515 of the roughly 600 listed companies CP26/5 would affect — the remaining 89, listed only in the secondary-listing or depositary-receipt categories, would instead make a statement about the standards they follow elsewhere — from accounting periods starting on or after 1 January 2027. Authority: [317]
IMPRECISE · app/esg-standards/page.tsx
Was: mandatory TCFD-aligned climate disclosure for ~2,500 large UK companies and LLPs with 500+ employees. Now: mandatory TCFD-aligned climate disclosure for ~2,500 large UK companies and LLPs with more than 500 employees and turnover above £500 million. Authority: [115]
IMPRECISE · app/esg-standards/page.tsx
Was: Governance standard applying to companies with equity shares in the commercial companies category, on a comply-or-explain basis. (FRC Corporate Governance Code definition) Now: Governance standard applying to companies in the commercial companies category or the closed-ended investment funds category, on a comply-or-explain basis. Authority: [120]
IMPRECISE · app/esg-standards/page.tsx
Was: TCFD (until disbanded), the original framework concept, was principles-based. Now: TCFD, disbanded 12 October 2023 with monitoring passed to the IFRS Foundation, was the original framework concept and was principles-based. Authority: [12]
COSMETIC · app/esg-standards/page.tsx
Was: standfirst="The six UK ESG regimes UK preparers need to understand..." Now: standfirst="The eight UK ESG regimes UK preparers need to understand..." (corrected to match the 8 terms actually listed in the Glossary below it; page-internal count, not a regulatory figure)
/esg-reporting-examples Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/esg-reporting-examples/page.tsx
Was: Most FTSE 100 annual reports now have a dedicated 8-20 page TCFD section... <CiteRef n={4} href='.../cp26-5-sustainability-disclosures' /> ... The FRC publishes annual thematic reviews assessing quality of TCFD disclosure. Now: Removed the uncited '8-20 page' figure and the CiteRef n=4 that misattached it to FCA CP26/5 (which does not state TCFD-section page counts); dropped the unverified 'annual' qualifier on FRC thematic reviews; added a visible Ext anchor for the FRC.
ERROR · app/esg-reporting-examples/page.tsx
Was: 'connectivity' used six times to describe UK SRS (hero status 'UK SRS connectivity emphasis'; Glossary 'UK SRS connectivity requirements will accelerate this'; Glossary term heading 'Connectivity to financials: encouraged -> mandatory'; StatCallout title '...connectivity...'; FAQ4 'the FCA's CP26/5 emphasises connectivity between sustainability disclosures and the financial statements'). Now: All six replaced with 'connected information' / "UK SRS S1's 'Connected information' requirement", matching the Standard's actual heading (UK SRS S1 SS21-24) rather than the unused word 'connectivity'. Authority: [28] [306]
ERROR · app/esg-reporting-examples/page.tsx
Was: Will likely shrink as UK SRS S1 takes effect from 2029. Now: May shrink if the FCA's proposed transitional relief on UK SRS S1's non-climate reporting ends from 2029 as proposed in CP26/5 - not yet settled, pending the FCA's policy statement. Authority: [263] [8] [307]
ERROR · app/esg-reporting-examples/page.tsx
Was: standfirst: What changes in a typical FTSE 250 ESG report when UK SRS S2 becomes mandatory from 2027. Now: standfirst: What changes in a typical FTSE 250 ESG report if UK SRS S2 becomes mandatory as proposed from 2027. Authority: [5] [307]
IMPRECISE · app/esg-reporting-examples/page.tsx
Was: FCA CP26/5, published in January 2026, proposed that mandatory UK SRS S2 reporting for ~515 listed companies begins for accounting periods starting on or after 1 January 2027. Now: 515 is the FCA's exact figure (CBA paragraphs 2, 43, 87), not an approximation - dropped the tilde. Also wrapped the first prose mention of 'FCA CP26/5' in a visible Ext anchor per the practitioner-layer rule (git show 3b35661). Authority: [317] [224]
IMPRECISE · app/esg-reporting-examples/page.tsx
Was: Not yet directly under UK regulation - SI 2022/31 catches companies with 500+ employees; SECR has thresholds around 250 employees or £36m turnover. (also duplicated, truncated, in the FAQPage JSON-LD) Now: SI 2022/31 catches companies with more than 500 employees; SECR applies where a company exceeds at least two of three thresholds: £36m turnover, £18m balance sheet, or 250 employees. (fixed in both the source FAQ answer and the JSON-LD copy) Authority: [10] [115]
UNCITED · app/esg-reporting-examples/page.tsx
Was: PullQuoteBlock quote='The annual report tells you what management thinks investors need to know. The ESG section reveals how seriously they take that question.' attribution='FRC corporate-reporting review commentary' (no document named, no date, no link). Now: Removed entirely (component usage and now-unused import) - unverifiable quote with a vague institutional attribution, matching the fabricated-PullQuote risk pattern named in this assignment.
UNCITED · app/esg-reporting-examples/page.tsx
Was: EU ESRS-compliant reports from large multinationals (BP, Shell, Unilever for combined ESRS + UK SRS reporting). Now: EU ESRS-compliant reports from large multinationals with significant UK operations (e.g., BP, Shell, Unilever). Removed the specific, unverifiable claim that these named companies currently produce 'combined ESRS + UK SRS reporting'. Authority: [316]
COSMETIC · app/esg-reporting-examples/page.tsx
Was: 1 visible Ext external-authority link on the page (sustainabilityreportingstandards.co.uk); all other external sources were CiteRef superscripts only. Now: Added 3 more Ext anchor-text links at first substantive prose mentions (SI 2022/31 -> legislation.gov.uk, FRC -> frc.org.uk/sustainability, FCA CP26/5 -> fca.org.uk consultation page), per the practitioner-layer rule (git show 3b35661) / brief SS3. Total now 4.
/fca-sdr-anti-greenwashing Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/fca-sdr-anti-greenwashing/page.tsx
Was: From July 2024, in-scope funds ... can adopt one of four sustainability investment labels / FAQ: 'From July 2024, eligible funds can adopt...' Now: From 31 July 2024, qualifying managers may adopt one of four sustainability investment labels (rule text: 'Never write from July 2024 - the rule says the 31st') Authority: [393]
ERROR · app/fca-sdr-anti-greenwashing/page.tsx
Was: ongoing product-level disclosures came into force on 2 December 2025; and entity-level reports ... apply to asset managers with assets under management of £50bn or more from 2 December 2025, and to other in-scope firms above £5bn from 2 December 2026 Now: product-level reports are due within 16 months of a manager first using a label or restricted term, longstop 30 June 2026 for managers who started before 28 Feb 2025; entity-level reports apply first, by 2 Dec 2025, to enhanced-SMCR managers (AUM threshold raised from £50bn to £65bn by PS26/6 on 10 July 2026), then by 2 Dec 2026 to other managers above £5bn AUM Authority: [321]
ERROR · app/fca-sdr-anti-greenwashing/page.tsx
Was: in April 2025 the FCA paused plans to extend the regime to portfolio management, and offshore (overseas) funds are not yet in scope, though both extensions remain expected Now: in February 2025 the FCA said it was not the right time to finalise the labelling regime's extension to portfolio management, with no date set; the anti-greenwashing rule is broader and already applies to portfolio managers (same fix applied to the matching FAQ answer, visible array and JSON-LD) Authority: [322] [320]
UNCITED · app/fca-sdr-anti-greenwashing/page.tsx
Was: The FCA has published examples of good and poor labelling practice to guide firms (cited to a retracted entry that flagged this exact claim UNVERIFIED - do not publish) Now: The FCA published further examples of good and poor labelling practice in February 2026 (now independently verified) Authority: [114] [48]
IMPRECISE · app/fca-sdr-anti-greenwashing/page.tsx
Was: applies to all FCA-regulated firms. It requires that the naming and marketing of financial products and services be clear, fair, not misleading, and consistent with the product's actual sustainability characteristics. Now: applies to all FCA-authorised firms. It requires that any reference to a product or service's sustainability characteristics be consistent with those characteristics and fair, clear and not misleading. It does not cover claims a firm makes about itself, which fall instead under the FCA's Principles, the Consumer Duty and the CMA/ASA green-claims guidance. Authority: [320] [391]
IMPRECISE · app/fca-sdr-anti-greenwashing/page.tsx
Was: the anti-greenwashing rule, in force since 31 May 2024 Now: the anti-greenwashing rule, which has applied to firms since 31 May 2024 (rule made 28 Nov 2023, applies from 31 May 2024 - EXISTS vs APPLIES) Authority: [320] [391]
IMPRECISE · app/fca-sdr-anti-greenwashing/page.tsx
Was: no mention that only 3 of 13 restricted sustainability terms are label-gated Now: added: thirteen terms are restricted under the naming rule; only sustainable/sustainability/impact are reserved for labelled funds, the other ten remain open to unlabelled funds meeting conditions Authority: [392]
UNCITED · app/fca-sdr-anti-greenwashing/page.tsx
Was: 11 CiteRef citations pointing to n=48, a Bible entry that is RETRACTED (status: retracted, superseded_by 318/319/320/321/322) and to a secondary law-firm blog href Now: citations repointed to the specific superseding validated entries with FCA Handbook / FCA primary-source master URLs (one n=48 citation kept, for the narrow offshore-funds notice fact the retraction itself marks as correct) Authority: [48] [320] [321] [322] [392] [393]
COSMETIC · app/fca-sdr-anti-greenwashing/page.tsx
Was: JSON-LD FAQ Q4 truncated mid-sentence ('Can a fund use ' / 'may use ') from an unescaped-quote bug; Article schema description empty string; breadcrumb name 'Fca Sdr Anti Greenwashing'; dateModified 2026-06-11 Now: JSON-LD FAQ Q4 text fixed to match the rendered FAQ verbatim; Article description filled from page metadata; breadcrumb name 'FCA SDR Anti-Greenwashing'; dateModified bumped to 2026-08-21 to match the ERROR-level content fixes above
/uk-sustainability-regulation-timeline Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: Only labelled funds may use "sustainable"/"sustainability"/"impact" in names Now: FCA naming rules restrict 13 sustainability-related terms in fund names/marketing; unlabelled funds may still use most of them subject to conditions Authority: [48] [319]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: SDR Product Disclosures / Ongoing product-level disclosures; entity-level for £50bn+ AUM firms Now: SDR Entity Disclosures Begin / First entity-level sustainability report due for enhanced-SMCR-status managers; product-level reports run from first use of a label, not a fixed date Authority: [48] [318] [321]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: Mid-2026, status active, 'FRC interim assurance register expected' Now: Mid-2026, status '', 'FRC Assurance Register — Target Passed, Unmet' / government tasked FRC to open by mid-2026, not open as at the latest available record, target passed unmet Authority: [21] [234]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: End 2027 / GHG Protocol Revised / Final revised GHG Protocol standards planned Now: Q2 2027 (estimated) / GHG Protocol/ISO Consultation / consolidated draft opens for consultation (estimated); final publication now estimated Q4 2028, not end of 2027 Authority: [34]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: 2028 timeline item: 'If FCA proposals are confirmed: first mandatory climate reports published; Scope 3 moves to comply-or-explain' Now: 'If FCA proposals are confirmed: first reports for 2027 periods published. CP26/5 also describes a one-year Scope 3 relief ending this year, but that time limit is not in the final Standards — UK SRS S2 sets none' Authority: [400] [403] [263]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: 2029 timeline item: 'UK SRS S1 — Proposed Comply-or-Explain Ends' / 'Under FCA CP26/5 proposal: two-year relief period ends; wider sustainability disclosures would apply...' Now: 'UK SRS S1 — CP26/5's Relief Figure (Superseded)' / 'CP26/5 describes a two-year relief... but that figure is from the exposure drafts. The final Standards (25 Feb 2026) set no time limit on this relief, so this date is not confirmed' Authority: [400] [403] [263]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: FAQ 'When does UK SRS become mandatory?' answer asserted Scope 3 comply-or-explain from 1 Jan 2028 after one-year relief and S1 comply-or-explain from 1 Jan 2029 as confirmable proposal facts Now: answer now states nobody reports under UK SRS today, no PS date announced, and that CP26/5's 1-year/2-year relief figures are exposure-draft figures absent from the final Standards, which set no fixed period for either Authority: [400] [403] [263] [316] [307]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: FAQ 'What's the timeline for Scope 3 and S1?' answer stated both reliefs as confirmable shift dates to comply-or-explain Now: answer now states neither time limit survived into the final Standards and that the FCA has not yet said how this is reconciled Authority: [400] [403] [263]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: EditorialAlert: 'Ahead in 2026: the FRC's interim assurance register around mid-year' cited to a retracted law-firm-blog URL Now: corrected to state the mid-2026 target has passed unmet and the register is not open as at the latest available record; citation swapped to the primary DBT government-response source Authority: [21] [234]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: 'The mandatory era begins in 2027.' (unhedged assertive verb of commencement, no hedge in the sentence) Now: 'The FCA's proposed mandatory era would begin in 2027, subject to a Policy Statement not yet published.' Authority: [307] [316]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: prose paragraph: 'Scope 3 emissions follow on a comply-or-explain basis after a one-year relief, effectively from 2028...wider UK SRS S1 disclosures follow after a two-year relief, effectively from 2029' cited to KPMG/Slaughter and May commentary Now: split into two corrected paragraphs: CP26/5 describes these reliefs from its exposure drafts, but neither time limit survived into the final Standards (25 Feb 2026), which set no fixed period for either Authority: [400] [403] [263]
ERROR · app/uk-sustainability-regulation-timeline/page.tsx
Was: 'the GHG Protocol's revised standards are due by the end of 2027' cited to the superseded ghgprotocol.org blog URL Now: 'now planned differently — a consolidated draft corporate standard opens for consultation in an estimated Q2 2027, with final publication estimated Q4 2028, not end of 2027 as previously planned', citation swapped to the 29 July 2026 GHG Protocol announcement Authority: [34]
COSMETIC · app/uk-sustainability-regulation-timeline/page.tsx
Was: structuredData FAQPage mainEntity was hand-typed JSON with two Question/Answer entries corrupted by unescaped apostrophes (name/text truncated to 'What\\' and 'There\\', losing the full question and answer text served to search crawlers) Now: mainEntity is now generated programmatically as faqItems.map(...), guaranteeing FAQ schema parity with the visible FAQ and eliminating the truncation defect
ERROR · components/diagrams/D20SwimLaneCalendar.tsx
Was: UK SRS S1 lane, 2029 cell and milestone: chip 'C-or-E bites', note 'Two-year relief ends' / 'two-year relief ends'; header comment sourced the whole component to facts.md Now: note now reads 'FCA relief ends (proposed)' in both places; header comment re-sourced to the Bible and records why Authority: [400] [263] [307] [8]
/sustainability-assurance Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · components/diagrams/D22ReportAnatomy.tsx
Was: D22's 'Connectivity' labelling, rendered on this route Now: 'Connected information', per UK SRS S1 paragraphs 21-24 Authority: [306] [28]
ERROR · app/sustainability-assurance/page.tsx
Was: Hero lede/status, EditorialAlert and body prose framed assurance as something companies are governed by / start at / that follows as the market matures ('Independent verification of UK SRS disclosures is governed by two new instruments... mandatory assurance follows as the market matures'; ISSA pill labelled kind:'mandatory'). Now: Rewritten to state plainly that no UK entity is under any legal duty to obtain sustainability assurance; FCA CP26/5 ¶7.5 expressly declines to propose mandatory assurance and ¶7.8 only reserves the question; ISSA pill changed from kind:'mandatory' to kind:'voluntary'. Authority: [387] [192] [388]
ERROR · app/sustainability-assurance/page.tsx
Was: 'FRC Interim Register' presented throughout (hero status, stats strip, FAQ1, section 01/07 prose, sidebar details) as 'targeted operational mid-2026' / 'targeted for mid-2026', i.e. an on-track future milestone. Now: Corrected everywhere to state the mid-2026 target has lapsed and the register was not open as at the latest available record (30 July 2026); register is voluntary and non-legislative. Authority: [234]
ERROR · app/sustainability-assurance/page.tsx
Was: FAQ2 and the Limited/Reasonable Glossary definitions stated 'UK SRS initially requires limited assurance with potential progression to reasonable assurance based on market readiness' and 'Most UK listed groups start here' / 'Expected to follow as the market matures'. Now: Corrected: neither UK SRS nor ISSA (UK) 5000 mandates any level of assurance; the standard covers both without requiring either. Added the sourced market-practice figure that 83% of FTSE 350 assurance engagements in 2023 were limited (not a mandate). Authority: [390] [257] [389]
IMPRECISE · app/sustainability-assurance/page.tsx
Was: Multiple instances of 'FCA CP26/5 requires/must specify/must disclose' regarding the assurance-disclosure duty (FAQ3, section 06 x2, stats strip cell 4). Now: Changed to 'proposes to require' / 'would be required to' throughout — CP26/5 is a live consultation with no Policy Statement published; nothing is settled. Authority: [192]
ERROR · app/sustainability-assurance/page.tsx
Was: Glossary term 'Evolving scope — FCA guidance' attributed a fabricated direct quotation to the FCA: "noted the possibility of mandatory assurance 'in due course' pending market readiness assessment." That phrase does not appear in the Bible's CP26/5 record. Now: Replaced with the FCA's actual ¶7.8 wording, quoted verbatim: the FCA 'may return to the question of mandatory assurance at a later stage, subject to the response to, and any developments following, the Government's consultation.' Authority: [192]
ERROR · app/sustainability-assurance/page.tsx
Was: Section 02: 'Statutory underpinning will follow when Parliamentary time allows' — stated as a settled future event. Now: Corrected to state any statutory underpinning would require new primary legislation and none has been scheduled. Authority: [387]
IMPRECISE · app/sustainability-assurance/page.tsx
Was: Section 05: 'Most large UK statutory audit firms have established dedicated sustainability assurance practices in anticipation of mandatory and voluntary demand.' Now: 'mandatory and voluntary' → 'growing voluntary' — no mandate exists to anticipate. Authority: [387]
ERROR · app/sustainability-assurance/page.tsx
Was: Glossary term 'ISAE 3000 (Revised)': 'Continues to apply for GHG-specific engagements alongside ISAE 3410, but ISSA 5000 supersedes it.' Now: Corrected: ISAE 3410 is being withdrawn (effective at ISSA 5000's effective date, 15 Dec 2026); the UK position is specifically unresolved — the FRC's Assurance Standards page still lists ISAE (UK) 3000 (July 2020) as current and lists no ISAE (UK) 3410 at all. Authority: [310] [258]
UNCITED · app/sustainability-assurance/page.tsx
Was: 'ISSA 5000 contains 212 requirements — more than double those of the previous ISAE 3000 standard' — appeared 5 times (stats strip cell 3, FAQ5 x2, section 03 prose, StatCallout figure/body). No Bible entry supports this figure; it is not in regimes/assurance-certification.md. Now: Removed everywhere. The stats-strip cell and StatCallout were reused for a sourced figure instead: 83% of FTSE 350 sustainability assurance engagements in 2023 were limited assurance (FRC Market Study ¶18).
UNCITED · app/sustainability-assurance/page.tsx
Was: Glossary term 'Scope 1 and 2 emissions': 'are the primary focus for initial sustainability assurance under UK SRS' — implied a UK SRS assurance mandate. Now: Reworded to 'typically the primary focus where assurance is obtained voluntarily' and added 'Neither UK SRS nor CP26/5 mandates assurance of any scope.' Authority: [387]
COSMETIC · app/sustainability-assurance/page.tsx
Was: Section 04 CiteRef anchor text 'GOV.UK assurance consultation response' hrefed to https://www.gov.uk/guidance/uk-sustainability-reporting-standards — the wrong URL (a general UK SRS guidance page, not the assurance consultation outcome page used correctly everywhere else on this page). Now: Fixed to the correct assurance-consultation outcome URL, matching every other citation of this source on the page.
COSMETIC · app/sustainability-assurance/page.tsx
Was: All 16 citations on the page used <CiteRef n="<long descriptive phrase>" /> — the CiteRef component's .cite-ref CSS is a fixed 1.2rem circular badge designed for a 1-3 character number, so full phrases (e.g. 'FRC competence and quality control standards') would overflow the badge at render. Zero <Ext> visible-anchor-text links existed on the page, contrary to this site's own git show 3b35661 rule. Now: Added a page-local <Ext> component (matching the canonical pattern used elsewhere in this repo, e.g. app/uk-srs-vs-esrs/page.tsx) and converted the first substantive mention of each of the 4 load-bearing sources (FRC, GOV.UK assurance consultation response, IAASB, FCA CP26/5) to a visible descriptive <Ext> link. Converted the remaining 13 repeat citations to properly numbered <CiteRef n={1|2|3|4} href="..." /> matching the site's numbered-citation convention.
COSMETIC · app/sustainability-assurance/page.tsx
Was: Sidebar 'Last verified' stamp read 'June 2026'. Now: Bumped to 21 August 2026 to reflect this substantive hygiene review.
/esos-templates Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-templates/page.tsx
Was: ["Board-level director sign-off", "Named director confirms the plan before submission", "Part 6A, SI 2014/1643"] Now: ["Responsible officer confirmation", "The responsible officer confirms they are satisfied the plan complies and has seen and considered it", "Reg. 34A(8), Part 6A, SI 2014/1643 (inserted by SI 2023/1182)"] — "board-level" is nowhere in the instrument (reg 30(2)); term is "responsible officer" Authority: [173]
ERROR · app/esos-templates/page.tsx
Was: FAQ answer: "...and board-level director sign-off." Now: "...and sign-off by the responsible officer(s)." Authority: [173]
ERROR · app/esos-templates/page.tsx
Was: ["Board sign-off record", "Date, named director, confirmation of compliance", "Reg. 7, SI 2014/1643"] Now: ["Responsible officer sign-off record", "Date, named responsible officer(s), confirmation of compliance", "Reg. 29(1), Reg. 30, SI 2014/1643"] — reg 7 unsupported by any Bible entry; sign-off is reg 30 Authority: [173]
IMPRECISE · app/esos-templates/page.tsx
Was: "Breakdown by organisational purpose ... buildings, transport, industrial processes" Now: "...all four organisational purposes: buildings, transport, industrial processes and any other purpose" — three-way formulation drops limb (d), the catch-all Authority: [382]
ERROR · app/esos-templates/page.tsx
Was: ["Total energy consumption", "12 months of verifiable data across buildings, transport, industrial processes", "Reg. 5 & Sch. 1, SI 2014/1643"] Now: ["Total energy consumption", "12-month reference period ... all four organisational purposes...", "Reg. 22(5) (period) & Reg. 2(1) (purposes), SI 2014/1643"] — reg 5 is scheme administrator, Sch 1 is the qualification size test, neither governs the consumption-measurement duty Authority: [164] [382]
ERROR · app/esos-templates/page.tsx
Was: "Significant energy consumption covered" cited "Reg. 6, SI 2014/1643 (as amended by SI 2023/1182)" Now: cited "Reg. 25(2), Reg. 33, SI 2014/1643 (Reg. 33 as amended by SI 2026/701)" — reg 6 designates compliance bodies/regulators, not the 95% test or ISO route Authority: [164] [166] [175]
ERROR · app/esos-templates/page.tsx
Was: ["Energy-saving opportunities identified", ..., "Sch. 3, SI 2014/1643"] Now: ["...", "...in kWh", "Reg. 27(1)(d), SI 2014/1643"] — Sch 3 governs what is published/notified (Table G/J), not what the audit must contain Authority: [210] [212]
ERROR · app/esos-templates/page.tsx
Was: ["Energy intensity ratio", "At least one metric ...", "GOV.UK ESOS guidance"] Now: ["Energy intensity ratio", "One ratio for each of the four organisational purposes that apply...", "Reg. 25C(1), SI 2014/1643"] — reg 25C(1) requires a ratio per organisational purpose (up to four), not "at least one" Authority: [382]
ERROR · app/esos-templates/page.tsx
Was: ["Lead assessor details and review", "...unless exempt", "Reg. 8, SI 2014/1643"] Now: ["...", "...unless exempt (total consumption below 40,000 kWh)", "Reg. 21(1), Reg. 21(3), SI 2014/1643"] — reg 8 is the Notification System, not lead-assessor appointment Authority: [166] [199] [131] [167] [173]
ERROR · app/esos-templates/page.tsx
Was: ["Evidence pack retention", ..., "Reg. 9, SI 2014/1643"] plus EditorialAlert "Regulation 9 requires evidence packs to be retained..." Now: "Reg. 28, SI 2014/1643" and "Regulation 28 requires..." — reg 28 is the records/evidence-pack duty; reg 9 has no such content (it is SI 2023/1182 reg 9, the 40,000kWh insertion) Authority: [396]
ERROR · app/esos-templates/page.tsx
Was: ["Qualification test result", ..., "Reg. 3 & Sch. 2, SI 2014/1643"] Now: "Sch. 1 ¶¶1, 1A (via Reg. 15(2)), SI 2014/1643" — reg 3 is the Secretary of State review duty, not the qualification test; no Sch 2 test exists Authority: [164] [383]
ERROR · app/esos-templates/page.tsx
Was: ["Group structure mapping", ..., "Reg. 3, SI 2014/1643 — group aggregation"] Now: "Reg. 15(1)(b), Reg. 17(2), SI 2014/1643 — group aggregation" Authority: [44] [383]
ERROR · app/esos-templates/page.tsx
Was: ["Route selected", "Energy audit, ISO 50001, or a mixed approach", "Reg. 6, SI 2014/1643"] Now: ["...", "...or the zero-consumption exemption", "Reg. 26(1), Reg. 33, Reg. 33A, SI 2014/1643 (as amended by SI 2026/701)"] — reg 6 designates compliance bodies, not routes Authority: [166] [167] [175]
ERROR · app/esos-templates/page.tsx
Was: ["De minimis exclusion (if used)", ..., "Reg. 6, SI 2014/1643 (as amended)"] Now: "Reg. 25(2), (4), SI 2014/1643" Authority: [164]
UNCITED · app/esos-templates/page.tsx
Was: SourcesPanel and hero status-strip "Legal basis" pill omitted SI 2026/701 despite it governing nearly every cited regulation on the page Now: added SI 2026/701 to SourcesPanel; status pill now reads "SI 2014/1643, as amended by SI 2023/1182 and SI 2026/701" Authority: [50] [397] [163]
/esos-vs-secr Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-vs-secr/page.tsx
Was: An organisation with 250+ employees that is also a large company under the Companies Act will usually owe a four-yearly ESOS assessment and an annual SECR disclosure. Now: An organisation with more than 250 employees that also exceeds SECR's own £36m turnover or £18m balance-sheet limbs — not the higher Companies Act "large company" test, which SECR does not use — will usually owe a four-yearly ESOS assessment and an annual SECR disclosure. Authority: [238] [11]
ERROR · app/esos-vs-secr/page.tsx
Was: See SECR requirements for the quoted-company tier's extra Scope 3 obligations. Now: Quoted companies carry no transport-fuel Scope 3 duty under SECR — that narrow limb applies only to large unquoted companies and LLPs — see SECR requirements for the detail. Authority: [349]
ERROR · app/esos-vs-secr/page.tsx
Was: in-scope companies and LLPs must publish their energy use, greenhouse gas emissions, an intensity ratio and energy-efficiency actions in the directors' report filed at Companies House Now: in-scope companies must publish ... in the directors' report, and in-scope LLPs publish the same information in a separate energy and carbon report — both filed at Companies House Authority: [346]
IMPRECISE · app/esos-vs-secr/page.tsx
Was: SECR's large-company test requires two of three: turnover of £36m+, balance sheet of £18m+, or 250+ employees Now: SECR's large-company test requires exceeding two of three: turnover of more than £36m, balance sheet of more than £18m, or more than 250 employees Authority: [238]
IMPRECISE · app/esos-vs-secr/page.tsx
Was: large unquoted companies and LLPs meeting 2 of 3: £36m+ turnover, £18m+ balance sheet, 250+ employees Now: large unquoted companies and LLPs exceeding 2 of 3: more than £36m turnover, more than £18m balance sheet, more than 250 employees Authority: [238]
IMPRECISE · app/esos-vs-secr/page.tsx
Was: Low-energy-user exemption below 40,000 kWh/year (statement still required) Now: Low-energy relief at 40,000 kWh or less in the UK (report must state the reason — not an exemption from SECR) Authority: [347]
IMPRECISE · app/esos-vs-secr/page.tsx
Was: civil penalties of up to £50,000 plus daily penalties for continued non-compliance Now: civil penalties of up to £50,000, and some offences also carry a further £500 for each working day of continued non-compliance, capped at 80 working days Authority: [396]
IMPRECISE · app/esos-vs-secr/page.tsx
Was: Environment Agency civil penalties: up to £50,000 plus £500/day, and public naming Now: Environment Agency civil penalties: up to £50,000 plus £500 per working day (capped at 80 working days), and publication of the failure Authority: [396]
UNCITED · app/esos-vs-secr/page.tsx
Was: ESOS Regulations 2014 (SI 2014/1643), as amended in 2023 Now: ESOS Regulations 2014 (SI 2014/1643), as amended in 2023 and by SI 2026/701 (in force 22 July 2026) Authority: [394]
UNCITED · app/esos-vs-secr/page.tsx
Was: Acting on audit recommendations and reporting the action closes the loop — and regulators have signalled that boilerplate efficiency narratives are no longer acceptable. On the ESOS side, the enforcement backdrop — fines up to £50,000 and the public register — is covered in Now: Acting on audit recommendations and reporting the action closes the loop. On the ESOS side, the enforcement backdrop — fines up to £50,000 and publication of non-compliance — is covered in
/esos-energy-audit Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-energy-audit-descent/markup.ts
Was: The audit must cover at least 95% of your total UK energy consumption, across buildings, transport and industrial processes. / ... Three domains, one total... / The three domains — buildings · transport · processes Now: Reframed as the four organisational purposes (buildings, transport, industrial processes, and any other purpose) in the hero, the what-it-covers lede/dhead, and the audit-coverage section. PAIRED EDIT applied to design_esos-energy-audit_descent/index.html. Authority: [382]
ERROR · app/esos-energy-audit-descent/runtime.js
Was: DOM array (dom-box diorama) listed only Buildings/Transport/Industrial processes; smallprint said 'Coverage across all three domains'. Now: Added the fourth catch-all organisational purpose (reg 2(1)(d)) as a fourth DOM entry; smallprint now says 'all four organisational purposes'. PAIRED EDIT applied to design_esos-energy-audit_descent/dio.js. Authority: [382]
ERROR · app/esos-energy-audit-descent/runtime.js
Was: coverage-calculator smallprint: 'across buildings, transport and industrial processes'; low-energy text/label: '40,000 kWh or less'. Now: Smallprint now names all four organisational purposes; low-energy language changed to 'under 40,000 kWh' (reg 21(3) is strictly less-than, not inclusive). PAIRED EDIT applied to design_esos-energy-audit_descent/dio.js. Authority: [382] [167]
ERROR · app/esos-energy-audit-descent/runtime.js
Was: var low=t>0&&t<=40000; (coverage calculator classified exactly 40,000 kWh as exempt from needing a lead assessor) Now: var low=t>0&&t<40000; (SI 2014/1643 reg 21(3): the lead-assessor exemption applies only where total energy consumption 'is less than 40,000 kWh' — exclusive, not inclusive). Functional/computational bug fix, not just a wording fix. PAIRED EDIT applied to design_esos-energy-audit_descent/dio.js. Authority: [167]
ERROR · app/esos-energy-audit-descent/runtime.js
Was: ROUTES diorama smallprint: 'the removal of DECs and GDAs was made by SI 2023/1182' — directly contradicting the ROUTES array two lines above, which correctly says SI 2026/701 reg 26. Now: Corrected to 'SI 2026/701 regulation 26', resolving the internal contradiction. PAIRED EDIT applied to design_esos-energy-audit_descent/dio.js. Authority: [301] [394] [397]
ERROR · app/esos-energy-audit-descent/runtime.js
Was: ROUTES diorama smallprint: 'Net-zero refocus and SECR-aligned qualification thresholds were postponed to Phase 5.' Now: Corrected to: 'The SECR-aligned qualification-threshold change will not go ahead for Phase 4, with no Phase 5 commitment announced; net-zero requirements are separately postponed to Phase 5.' (the page had conflated two separate GOV.UK statements). PAIRED EDIT applied to design_esos-energy-audit_descent/dio.js. Authority: [176]
ERROR · app/esos-energy-audit-descent/runtime.js
Was: CHAIN item 01 (sign-off diorama): 'an organisation whose entire UK energy consumption is covered by ISO 50001, and one using 40,000 kWh or less in the period.' Now: Corrected to 'total or significant (at least 95%) energy consumption' and 'under 40,000 kWh', consistent with the rest of the page's own (correct) statement of the ISO 50001 test. PAIRED EDIT applied to design_esos-energy-audit_descent/dio.js. Authority: [167] [301]
ERROR · app/esos-energy-audit-descent/runtime.js
Was: CHAIN item 02: 'A board-level director reviews and confirms compliance' / '...it sits with the board rather than with the energy team.' Now: Rewritten as 'One or two responsible officers confirm compliance', naming SI 2014/1643 reg 30's actual actor (responsible officer, s.250 Companies Act director or equivalent) and the correct one-or-two rule (one where the lead assessor is independent under reg 30(4); two otherwise, including where no lead assessor was appointed). 'Board level' is not in the instrument. PAIRED EDIT applied to design_esos-energy-audit_descent/dio.js. Authority: [173]
UNCITED · app/esos-energy-audit-descent/runtime.js
Was: ROUTES and countdown diorama smallprints cited the general GOV.UK ESOS hub (gov.uk/guidance/energy-savings-opportunity-scheme-esos) for Phase 4 route and date content. Now: Repointed both citations to the dedicated 'How to comply with ESOS phase 4' GOV.UK guidance (already used correctly in the sources list elsewhere on this page). The general hub is Phase 3 guidance, last updated 16 Feb 2026 (5 months before SI 2026/701 came into force), and the Bible bars citing it for Phase 4 route/date claims. PAIRED EDIT applied to design_esos-energy-audit_descent/dio.js. Authority: [65] [395] [397]
IMPRECISE · app/esos-energy-audit-descent/markup.ts
Was: audit-coverage section: 'across all business activities, including buildings, industrial processes and transport' (non-exhaustive by 'including', but silent on the fourth purpose). Now: Made explicit: 'across all four organisational purposes — buildings, transport, industrial processes and any other purpose', for consistency with the rest of the page. PAIRED EDIT applied to design_esos-energy-audit_descent/index.html. Authority: [382]
/transition-plans Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/transition-plans/page.tsx
Was: the ISSB published transition-plan guidance building on TPT's work in June 2025 (FAQ answer, and duplicated verbatim in the FAQPage JSON-LD) Now: the TPT completed its work and disbanded in October 2024; the IFRS Foundation took over its materials and published its own transition-plan guidance, building on TPT's work, in June 2025 Authority: [19] [304]
ERROR · app/transition-plans/page.tsx
Was: Responsibility for the TPT's materials passed to the IFRS Foundation in 2024, and the ISSB published its own transition-plan guidance... in June 2025 (body prose) Now: The TPT completed its work and disbanded in October 2024. Responsibility for its materials passed to the IFRS Foundation, which published its own transition-plan guidance... in June 2025 Authority: [19] [304]
ERROR · app/transition-plans/page.tsx
Was: Preparers are encouraged to use the ISSB's TPT-based guidance when shaping these disclosures (FAQ Q2 answer + duplicated in FAQPage JSON-LD) Now: Preparers are encouraged to use the IFRS Foundation's TPT-based guidance when shaping these disclosures Authority: [19]
ERROR · app/transition-plans/page.tsx
Was: Preparers are encouraged to refer to the ISSB's TPT-based guidance when shaping these disclosures (EditorialAlert) Now: Preparers are encouraged to refer to the IFRS Foundation's TPT-based guidance when shaping these disclosures Authority: [19]
ERROR · app/transition-plans/page.tsx
Was: and may refer to the IFRS Educational Material to support international comparability Now: and may refer to the IFRS Foundation's guidance document on climate-related transition disclosures to support international comparability Authority: [19]
ERROR · app/transition-plans/page.tsx
Was: shaped around the TPT/ISSB structure Now: shaped around the TPT/IFRS Foundation structure Authority: [19]
IMPRECISE · app/transition-plans/page.tsx
Was: ArticleHero facts array: { label: 'Reference Framework', value: 'TPT/ISSB guidance' } Now: { label: 'Reference Framework', value: 'TPT/IFRS Foundation guidance' } Authority: [19]
COSMETIC · app/transition-plans/page.tsx
Was: structuredData dateModified 2026-06-11 Now: dateModified 2026-08-21 to reflect the substantive corrections above
/head-of-sustainability Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/head-of-sustainability/page.tsx
Was: metadata description/OG/twitter stating 'salary (£100k–£165k)' / 'salary £100k–£165k' as fact Now: salary figures removed from title-adjacent metadata; description notes 'No official UK statistic exists for sustainability salary by seniority — see sourced pay context' Authority: [374] [377]
ERROR · app/head-of-sustainability/page.tsx
Was: hero facts row { label: 'UK salary range', value: '£100k–£165k' } (stat tile) Now: row removed entirely Authority: [374] [377]
ERROR · app/head-of-sustainability/page.tsx
Was: hero standfirst: 'UK salary band £100k–£165k base; FTSE 100 and financial-services roles top the range.' Now: standfirst states no official UK statistic breaks down salary by seniority, points to sourced salary section Authority: [374] [377]
ERROR · app/head-of-sustainability/page.tsx
Was: StatCallout stat tile 'Salary'/'UK Head of Sustainability salary (2026)' asserting £100,000–£165,000 base, £115k–£200k total comp, OneStop ESG '£124k band centre', '15–25% premium' as fact Now: StatCallout rewritten to state no official UK seniority-graded statistic exists, gives ONS/Home Office SOC 2152 £37,200 whole-occupation median as the only defensible anchor (with its caveats), and frames OneStop/Shirley Parsons/Hays £123,816 and £63,741 figures explicitly as unverified second-hand market claims, never as fact Authority: [374] [377]
ERROR · app/head-of-sustainability/page.tsx
Was: CompareTable (company-tier salary chart): Mid-market £100k–£130k, FTSE 250 £120k–£150k, FTSE 100 £140k–£165k, Financial services £140k–£175k (sourced to Principal People), PE-backed £110k–£150k Now: table removed entirely; replaced with EditorialAlert explaining no source in the store supports a UK company-tier salary breakdown and that Principal People's figures are retracted Authority: [374] [377] [378]
ERROR · app/head-of-sustainability/page.tsx
Was: ProseBlock: 'London commands a 15–25% premium over national averages (OneStop ESG 2026, cross-referenced with Shirley Parsons...)' stated as fact, cited to Hays Now: rewritten to state recruiters describe a London/sector premium but the store holds no source with a disclosed UK sample large enough to state a specific percentage Authority: [374] [377] [202]
ERROR · app/head-of-sustainability/page.tsx
Was: Role-comparison CompareTable row ['Salary band (UK base)', '£100k–£165k', '£100k–£180k', '£130k–£280k+'] (CSO band sourced to Principal People/EnableGreen range) Now: row removed; table body text no longer claims salary comparison, notes no verified statistic exists to compare Authority: [374] [377] [378] [90]
ERROR · app/head-of-sustainability/page.tsx
Was: FAQ 'What does a UK Head of Sustainability earn?' textAnswer and answer stating £100,000–£165,000 base, £115k–£200k total comp, OneStop '£124k band centre', 'London 15–25% premium', Gillespie Manners £120k 'cross-check' as fact Now: rewritten: no official statistic exists; ONS/Home Office £37,200 whole-occupation median given as the only verified anchor; OneStop/Shirley Parsons/Hays £123,816 and £63,741 and Gillespie Manners/Principal People figures presented explicitly as unverified, second-hand or retracted, never as fact; schema textAnswer carries no disputed salary figures Authority: [374] [377] [378]
IMPRECISE · app/head-of-sustainability/page.tsx
Was: 'The trigger is connectivity: IFRS S2 and UK SRS S2 require climate disclosures to reconcile to the same trial balance...' and two further FAQ mentions of 'connectivity to financial statements (IFRS S2 / UK SRS S2)' Now: reworded to 'alignment with finance' / 'closer alignment with finance' when UK SRS is named, and the UK SRS claim restated accurately as same reporting period/entity/timing (¶64, ¶20) rather than 'trial balance reconciliation' or a 'connectivity principle' Authority: [28] [306]
COSMETIC · app/head-of-sustainability/page.tsx
Was: 'Last verified' fact row and regulatory-strip 'last reviewed 28 May 2026' referencing only recruiter salary guides Now: dates bumped to 21 Aug 2026 (dateModified in JSON-LD also bumped) reflecting the substantive salary-claim corrections above; regulatory-strip line reworded to state OneStop/Hays/Principal People/Gillespie Manners are cited only for the market claims they make, not as verified UK statistics Authority: [374] [377] [378]
/esg-manager Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-manager/page.tsx
Was: description: salary £55k–£90k mid-market / £75k–£130k Big Four; openGraph description: salary £55k–£130k Now: removed unsourced salary figures from meta description and OG description Authority: [374] [377] [378]
ERROR · app/esg-manager/page.tsx
Was: hero facts strip row: { label: "UK salary range", value: "£55k–£130k" } Now: row removed entirely (stat tile is a forbidden slot for these figures) Authority: [374] [377]
ERROR · app/esg-manager/page.tsx
Was: ArticleHero standfirst: "Salary £55k–£90k mid-market; £75k–£130k+ in Big Four advisory and financial services." Now: replaced with an honest statement that no official UK statistic exists for pay by seniority, pointing to the salary section Authority: [374] [377]
ERROR · app/esg-manager/page.tsx
Was: FAQ "What does a UK ESG Manager earn?" (textAnswer + JSX + FAQPage JSON-LD): mid-market £55k–£75k / FTSE 250 £65k–£90k / Big Four £75k–£110k / financial services £75k–£130k+ / London 15–25% premium "per OneStop ESG 2026" Now: rewritten to state no official UK statistic exists by seniority, that the OneStop-attributed figures are Shirley Parsons' second-hand data with no UK sub-sample, and to give the ONS/Home Office SOC 2152 going rate (£37,200) as the nearest defensible anchor with its caveats — this answer also feeds the FAQPage JSON-LD via textAnswer Authority: [374] [377] [378]
ERROR · app/esg-manager/page.tsx
Was: "Salary" StatCallout + CompareTable: sector/tier salary bands (£55k–£130k range across 5 rows) sourced to "OneStop ESG 2026, Hays 2026, Principal People" Now: replaced with a StatCallout stating no official statistic exists, explaining the OneStop-ESG/Shirley-Parsons laundering, citing the ONS/Home Office £37,200 going rate and the Hays FY25 audited counter-narrative (net fees −12.7%, placements −8.8%); the numeric CompareTable was removed Authority: [374] [377] [378] [376]
ERROR · app/esg-manager/page.tsx
Was: CompareTable (ESG Manager vs Sustainability Manager vs Reporting Manager) row: ["UK salary range", "£55k–£130k", "£48k–£75k mid-market / up to £100k senior", "£60k–£95k"] Now: row removed; added a line noting no official statistic breaks down pay by role Authority: [374] [377]
ERROR · app/esg-manager/page.tsx
Was: FAQ "What's the career path for a UK ESG Manager?" (textAnswer + JSX): ESG Analyst (£35k–£50k) → ESG Manager (£55k–£90k) → Senior ESG Manager/Head of ESG (£90k–£130k) → Head of Sustainability/Director (£100k–£180k) Now: salary figures removed from the progression ladder (titles only kept); added that no official statistic tracks pay at each step Authority: [374] [377]
IMPRECISE · app/esg-manager/page.tsx
Was: "regulatory disclosure cycle (UK SRS S1 / S2 from 2027...)" (x3: FAQ item 1 textAnswer+JSX, StatCallout body) and hero standfirst / evolution FAQ / rising-2026 ProseBlock / PullQuote all stating or implying UK SRS S2 is a "mandatory disclosure standard" from 2027 Now: qualified throughout as "proposed mandatory from 2027 under FCA CP26/5, not yet in force" Authority: [307] [316]
IMPRECISE · app/esg-manager/page.tsx
Was: "increasingly required as connectivity to financial statements becomes central under IFRS S2 / UK SRS S2" (StatCallout body) Now: "increasingly valued as consistency between sustainability disclosures and financial statements becomes central" — removed false "required" claim and the non-UK-SRS term "connectivity" Authority: [316] [28] [306]
IMPRECISE · app/esg-manager/page.tsx
Was: evolution FAQ (textAnswer+JSX): "the role is increasingly accountable for the connectivity between sustainability disclosures and financial statements", and "audit-readiness for ISSA (UK) 5000 assurance" stated flatly Now: "connectivity" → "connection" (avoids misattributing UK SRS's own term, which is "Connected information"); ISSA (UK) 5000 reframed as "should assurance be commissioned..., which is available for voluntary use" Authority: [28] [306] [121]
COSMETIC · app/esg-manager/page.tsx
Was: plain-text mention of the Home Office ASHE going rate with no link Now: added a descriptive external anchor to the Home Office Immigration Rules Appendix Skilled Occupations page (git show 3b35661 §3)
COSMETIC · app/esg-manager/page.tsx
Was: JSON-LD Article dateModified: "2026-05-28"; regulatory strip + hero facts "last verified/reviewed 28 May 2026" Now: bumped dateModified and the on-page reviewed date to 2026-08-21 to reflect the substantive salary/mandatory-language corrections made this pass Authority: [374] [377] [378] [307] [316]
/carbon-reporting-software/normative Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/carbon-reporting-software/normative/page.tsx
Was: Repeated, unsourced 'third-party validated calculation engine' / 'independent verification by external auditing firms' claim across metadata, facts panel, comparison table, feature list, a dedicated Validation section, PullQuote, FAQ, and schema (Review.description, Review.reviewBody) — no auditor named anywhere. Now: Claim removed throughout; reworded to describe the platform's documented calculation methodology without asserting an unverifiable third-party audit occurred, and the FAQ now states plainly that no such named audit could be found.
UNCITED · app/carbon-reporting-software/normative/page.tsx
Was: Facts panel: { label: 'Global Customers', value: '1,000+ companies' } with no source. Now: Row removed; replaced with a non-claim 'Scope Coverage: Scopes 1, 2 and 3' fact.
IMPRECISE · app/carbon-reporting-software/normative/page.tsx
Was: 'pre-verified foundations that FRC-registered assurance providers can rely on during verification procedures' — implies an existing, operating FRC assurance-provider register. Now: Reworded to note assurance under CP26/5 is not mandatory and that the FRC's proposed sustainability assurance register remains voluntary/opt-in and, as at the latest available record, not yet open. Authority: [21] [234] [388] [192]
IMPRECISE · app/carbon-reporting-software/normative/page.tsx
Was: FAQ Q2: 'The validated engine provides additional confidence for companies preparing for third-party assurance requirements under UK SRS implementation' — implies assurance itself is a mandatory requirement. Now: Reworded to state CP26/5 proposes no mandatory assurance, only that in-scope listed companies state whether assurance was obtained. Authority: [192] [121]
COSMETIC · app/carbon-reporting-software/normative/page.tsx
Was: FAQPage JSON-LD 'text' fields for 4 of 5 FAQ answers ended with a corrupted literal fragment ') }, {"' left over from template code, and one answer had a stray space before a comma ('reporting , Normative' / 'timelines , where'). Now: Corrupted fragments removed so schema text matches the rendered prose; stray spaces fixed.
COSMETIC · app/carbon-reporting-software/normative/page.tsx
Was: Zero <Ext> visible-anchor-text links on a page with 8 <CiteRef> superscripts (git show 3b35661 under-application, PAGE-HYGIENE-BRIEF §3). Now: Added a local <Ext> component and converted 3 first-substantive-mention citations (DESNZ conversion factors; FCA CP26/5 consultation; UK SRS S2/DBT) to descriptive anchor text; other repeat CiteRefs to the same sources left as superscripts.
IMPRECISE · app/carbon-reporting-software/normative/page.tsx
Was: SeeAlso summary for /sustainability-assurance: 'Third-party assurance requirements under UK SRS framework with FRC oversight'. Now: Reworded to 'What CP26/5 proposes on third-party assurance, and the FRC’s proposed voluntary register'. Authority: [192] [234]
/sustainability-recruitment/head-of-sustainability Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: metadata/OG/twitter description: 'Complete recruitment guide for Head of Sustainability roles in the UK. Salary ranges £100k-£165k, UK SRS implementation expertise, governance competencies and executive search process.' Now: 'Recruiting a UK Head of Sustainability: governance expectations, the search process, and why published salary bands for this role are market claims, not measured pay.' Authority: [374] [377] [378]
ERROR · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: facts row: Typical salary range £100k-£165k (senior to director level) Now: Salary bands in circulation: Recruiter-published ranges only — no official UK statistic reports sustainability pay by seniority Authority: [374]
ERROR · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: Full salaryHeaders/salaryRows CompareTable: Senior Manager £100k-£130k (+15% London premium), Director/VP £130k-£165k, Group/Divisional Head £150k-£200k+, all uncited Now: Table removed. Replaced with EditorialAlert explaining why no banded salary table exists, plus ONS SOC 2152 / Home Office £37,200 Skilled Worker going-rate anchor with all four of [374]'s caveats Authority: [374] [378]
ERROR · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: StatCallout body: 'Salary data based on OneStop ESG Sustainability Salary Survey 2026 reflecting strategic leadership premium and governance complexity.' Now: 'No official UK statistic reports sustainability pay by seniority. The bands in circulation are recruiters' published ranges, none of which discloses a sample or a method.' Authority: [374] [377]
ERROR · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: ProseBlock: 'OneStop ESG 2026 data shows UK Director/Board-level sustainability roles averaging £123,816...Principal People research indicates senior sustainability directors commanding £100k-£200k+...EnableGreen market analysis confirms 15-25% London premiums' presented as fact Now: Rewritten to state £123,816 is not OneStop ESG's own data but Shirley Parsons' figure relayed second-hand with an undisclosed UK sub-sample, and that Principal People/EnableGreen publish ranges with no disclosed sample or method; adds ONS/Home Office £37,200 as the only official anchor, with Ext links Authority: [377] [378] [374]
ERROR · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: sectorRows FTSE row: 'Mandatory UK SRS compliance, investor expectations' / 'Board committee oversight, premium listing requirements' Now: 'UK SRS is voluntary today; the FCA has proposed mandatory UK SRS S2 for UKLR 6, 16 and 22 issuers' / 'Board committee oversight, UKLR category requirements' Authority: [316] [120]
ERROR · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: 'ensuring organisational readiness for mandatory UK reporting standards while managing stakeholder expectations' Now: 'ensuring organisational readiness for the FCA's proposed mandatory UK SRS reporting requirements while managing stakeholder expectations' Authority: [316]
ERROR · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: FAQ salary answer: 'Based on OneStop ESG 2026 data, UK Director/Board-level sustainability roles average £123,816...Senior Head positions command £130k-£165k, Group Heads reach £200k+. London premium adds 15-25%.' given as fact, plus literal <InternalLink> tag inside a plain string (renders as escaped raw markup, not a link) Now: Rewritten to state no official statistic exists and to explain the £123,816 figure's provenance problem; converted to JSX with a parallel textAnswer field for the FAQPage schema Authority: [374] [377]
COSMETIC · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: FAQ items 1, 2, 6, 7 used template-string answers containing literal <InternalLink> tags, which React escapes to visible raw markup instead of rendering as links; FAQPage JSON-LD derived its text via a regex strip of those same strings Now: All FAQ answers needing a link converted to JSX (InternalLink/Ext) with a parallel plain textAnswer field; FAQPage schema now maps to faq.textAnswer instead of stripping tags from faq.answer
COSMETIC · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: No Ext (visible external authority link) anywhere on the page — only numbered CiteRef superscripts Now: Added Ext component and three Ext links: Home Office Appendix Skilled Occupations, ONS ASHE, and FCA CP26/5 (git show 3b35661 anchor-text rule)
COSMETIC · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: regulatory-strip: 'Last verified 27 May 2026 against OneStop ESG, Principal People, EnableGreen' (implying these sources were relied on as verified) Now: 'Salary sources last checked 21 Aug 2026...were reviewed and found to rest on undisclosed or borrowed samples; see the salary section above for the ONS/Home Office anchor figure' Authority: [377] [378]
COSMETIC · app/sustainability-recruitment/head-of-sustainability/page.tsx
Was: JSON-LD dateModified 2026-05-27 (unchanged despite substantive factual corrections) Now: dateModified 2026-08-21
/carbon-reporting-software/climatise Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/carbon-reporting-software/climatise/page.tsx
Was: facts array carried { label: 'UK Companies', value: '200+ customers' } with no source Now: row removed; no customer count published anywhere for this vendor
UNCITED · app/carbon-reporting-software/climatise/page.tsx
Was: StatCallout body: '...comprehensive Scope 3 coverage, and proven implementation track record with 200+ UK companies...' Now: '...Strong audit trail capabilities and comprehensive Scope 3 coverage...' (customer-count clause removed)
UNCITED · app/carbon-reporting-software/climatise/page.tsx
Was: comparisonRows included ['Implementation Timeline', '✅ 6-8 weeks typical', '❌ 12-16 weeks typical'] Now: row removed; no source for either figure, including the invented 'Generic Platform' comparator
UNCITED · app/carbon-reporting-software/climatise/page.tsx
Was: ukNativeFeatures included { title: 'FRC Methodology Standards', body: '— Calculation approaches aligned with UK regulatory expectations' } Now: item removed; the FRC does not publish GHG-calculation methodology standards, so this reads as an invented accreditation-style claim
UNCITED · app/carbon-reporting-software/climatise/page.tsx
Was: PullQuote quote="The UK regulatory focus translates into faster implementation, better compliance outcomes, and reduced ongoing maintenance compared to retrofitted global platforms." attribution="UK Carbon Reporting Platform Analysis" Now: PullQuote removed entirely — attributed to no real named person or organisation; same fabricated-quote defect pattern flagged on the sibling /carbon-reporting-software/ibm-envizi page
ERROR · app/carbon-reporting-software/climatise/page.tsx
Was: bestFor: 'Listed companies preparing for UK SRS S2 mandatory implementation' Now: 'Listed companies preparing for UK SRS S2 — under the FCA’s proposed mandatory reporting regime, not yet finalised' Authority: [307] [316] [6]
ERROR · app/carbon-reporting-software/climatise/page.tsx
Was: bestFor: 'Organizations requiring audit-ready documentation and FRC assurance compliance' Now: '...— assurance is not currently mandatory, but Climatise supports a voluntary engagement' Authority: [192] [388]
ERROR · app/carbon-reporting-software/climatise/page.tsx
Was: FAQ1 (prose + FAQPage schema twin): 'includes transition pathways for UK SRS S2 climate reporting from January 2027' stated as settled Now: '...ahead of the FCA's proposed application of UK SRS S2 from January 2027 — a rule the FCA has consulted on but not yet finalised'; DESNZ conversion-factors first mention converted to a visible Ext anchor link Authority: [307] [27] [316]
ERROR · app/carbon-reporting-software/climatise/page.tsx
Was: FAQ2 (prose + schema twin): 'essential for UK SRS Scope 3 reporting requirements under the proposed mandatory framework' Now: '...for UK SRS Scope 3 reporting, which the FCA proposes to keep on a comply-or-explain basis even once the other UK SRS S2 transition reliefs end'; GHG Protocol Scope 3 first mention converted to a visible Ext anchor link Authority: [6] [8] [400]
ERROR · app/carbon-reporting-software/climatise/page.tsx
Was: FAQ4 (prose + schema twin): 'assurance-ready documentation meeting FRC assurance requirements for sustainability reporting'; 'reports align with FRC guidance on sustainability assurance' Now: rewritten: third-party assurance is not currently mandatory (CP26/5 ¶7.5–7.7 disclosure-only proposal, Ext-linked); notes ISSA (UK) 5000 is the FRC's standard for voluntary use, issued 12 Nov 2025 Authority: [192] [388] [121]
IMPRECISE · app/carbon-reporting-software/climatise/page.tsx
Was: FAQ5 (prose + schema twin): 'For companies preparing for UK SRS implementation deadlines...' Now: 'For companies preparing for the FCA's proposed UK SRS implementation timeline...' Authority: [307] [316]
IMPRECISE · app/carbon-reporting-software/climatise/page.tsx
Was: CiteRef n=6 cited the ESOS 'Phase 3' gov.uk hub (gov.uk/guidance/energy-savings-opportunity-scheme-esos) as the source for the Phase 4 cycle dates Now: replaced with a visible Ext link to the Environment Agency's actual Phase 4 guidance page and stated the compliance period/date directly from it Authority: [50] [65] [163]
COSMETIC · app/carbon-reporting-software/climatise/page.tsx
Was: all external sources rendered only as bare CiteRef superscripts (0 Ext links on this page, per PAGE-HYGIENE-BRIEF.md §3) Now: added a page-local Ext component (git show 3b35661 pattern) and converted 4 first-substantive-mentions (DESNZ conversion factors, GHG Protocol Scope 3, FCA CP26/5, EA ESOS Phase 4 guidance) to visible anchor text; repeat CiteRef superscripts (n=1,4,5,7) left as-is
COSMETIC · app/carbon-reporting-software/climatise/page.tsx
Was: StatCallout figure="🎯 Platform Strengths" (pictographic emoji, banned by this repo's design-system CLAUDE.md: 'No emoji anywhere') Now: figure="Platform Strengths"
/sustainability-director Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-director/page.tsx
Was: UK salary range: £100k–£180k (hero fact tile); standfirst 'Typical UK salary £100k–£180k base; FTSE 100 and financial-services packages run higher.'; title/description/OG/twitter all asserting 'salary £100k–£180k' as fact; JSON-LD Article description 'salary £100k–£180k' Now: Hero fact tile changed to 'No official by-seniority statistic'; standfirst, title, description, OG, twitter and JSON-LD description all rewritten to state no official UK salary statistic exists by seniority, with no specific £ figure asserted as fact Authority: [374] [377] [378]
ERROR · app/sustainability-director/page.tsx
Was: FAQ 'What does a UK Sustainability Director earn?' answer stated 'UK Sustainability Director salaries typically range from £100,000 to £180,000 base... Gillespie Manners 2025-2026 puts the UK Director-of-Sustainability average at £120k; OneStop ESG 2026 captures a Director/Board-level UK average of £123,816 (+2.1% YoY)' as fact, citing gillespieManners and onestopEsg Now: Answer rewritten: 'There is no official UK statistic for Sustainability Director salary by seniority.' Anchors on Home Office Skilled Worker going rate for ONS SOC 2152 (£37,200, with whole-occupation/ASHE-2024 caveats), states Gillespie Manners and Principal People cite no survey, states OneStop ESG's UK figures are Shirley Parsons' 2025 numbers relayed second-hand with UK sub-sample never stated, and adds Hays plc's audited FY25 counterfact (net fees -12.7%, placements -8.8%) Authority: [374] [377] [378] [376]
ERROR · app/sustainability-director/page.tsx
Was: StatCallout 'UK Sustainability Director salary (2026)' body stated 'Salaries typically range from £100,000 to £180,000 base... Gillespie Manners... £120k. OneStop ESG 2026... £123,816... FTSE 100 Directors... can exceed £200k' as fact, sourced 'OneStop ESG 2026, Hays 2026, Gillespie Manners 2025-2026'; followed by a CompareTable of five company-tier salary/total-comp bands sourced to 'OneStop ESG 2026'/'Hays 2026'/'Principal People' Now: StatCallout body replaced with honest framing: no official UK statistic exists, ONS SOC 2152 / Home Office £37,200 median stated with its four caveats (37.5hr week, ASHE 2024 data, whole-occupation not Director-specific), recruiter surveys named and their lack of disclosed UK sample stated, Hays plc audited FY25 counterfact retained, and the site's inability to publish a sourced figure stated explicitly. The fabricated five-row salary-band CompareTable was removed entirely (no defensible source existed for any cell) Authority: [374] [376] [377] [378]
ERROR · app/sustainability-director/page.tsx
Was: ProseBlock 'Where premiums concentrate': 'London commands a 15–25% premium.' stated as fact, cited to haysSalary (generic Hays salary guide, defensible only as 'Hays reports X' not as a market fact) Now: ProseBlock retitled 'London and sector premiums — claimed, not verified': the 15–25% figure is now explicitly framed as a recruiter claim ('Recruiters commonly claim...'), attributed to the OneStop ESG 2026 survey which itself relays Shirley Parsons' gated, self-selected, UK-sub-sample-undisclosed data, with an added sentence stating no source discloses a UK sample large enough to verify it Authority: [377]
ERROR · app/sustainability-director/page.tsx
Was: 'Director-level salaries in 2026 are rising fastest where the role explicitly owns transition-plan accountability... and connectivity to financial statements under IFRS S2 / UK SRS S2.' — asserted a salary-trend direction ('rising fastest') as fact with no source, and used 'connectivity' to describe UK SRS (the term used in UK SRS S1 is 'connected information', not 'connectivity' — see item 5 of the brief) Now: Rewritten to hedge the trend claim ('is commonly linked to... though, as above, no official statistic confirms a resulting salary premium') and to separate IFRS S2's 'connectivity' from UK SRS S2's 'connected-information requirement' Authority: [28] [306]
IMPRECISE · app/sustainability-director/page.tsx
Was: FAQ 'What qualifications...': 'because connectivity to financial statements under IFRS S2 / UK SRS S2 is now central' — same connectivity/UK SRS conflation Now: 'because IFRS S2's connectivity to financial statements, and UK SRS S1's own connected-information requirement, are now central' Authority: [28] [306]
ERROR · app/sustainability-director/page.tsx
Was: FAQ 'How is the Sustainability Director role evolving?': 'connectivity to finance (the role now sits closer to the CFO under IFRS S2 / UK SRS S2); accountability for the transition plan (under FCA CP26/5); and assurance pressure (under ISSA (UK) 5000 and the FRC Interim Register)' — cited to Principal People (recruitment agency, no standing on regulatory fact); named 'the FRC Interim Register' as an existing thing, and stated the transition plan is proposal-accountability 'under FCA CP26/5' without flagging it as proposed/not finalised; also the connectivity/UK SRS conflation again Now: Rewritten to separate IFRS S2 connectivity from UK SRS S2's connected-information requirement; the transition plan is now explicitly '— proposed under FCA CP26/5, not yet finalised'; the assurance clause now reads 'assurance under ISSA (UK) 5000, the FRC's voluntary sustainability assurance standard — mandatory for nobody', dropping the false implication that an 'FRC Interim Register' exists/operates, and the citation is swapped from Principal People to the FRC's own ISSA (UK) 5000 page Authority: [388] [28] [306]
IMPRECISE · app/sustainability-director/page.tsx
Was: ProseBlock 'Why title fragmentation matters': '...even at similar pay [CiteRef OneStop ESG]' — an unsupported pay-equivalence claim resting on the retracted OneStop ESG figures Now: Clause and citation removed; sentence ends at '...executive committee.' Authority: [377]
ERROR · app/sustainability-director/page.tsx
Was: Role-comparison CompareTable ('Sustainability Director vs Head of Sustainability vs CSO') included a 'Salary band (UK base)' row: ['£100k–£165k','£100k–£180k','£130k–£280k+'] with no defensible source (all traced to OneStop ESG/Hays/Principal People) Now: Salary row removed from the table; a ProseBlock note added stating no official UK statistic exists for pay by seniority at any of the three levels and pointing to the salary section above Authority: [374] [377] [378]
COSMETIC · app/sustainability-director/page.tsx
Was: Opening StatCallout and FAQ-intro StatCallout source lines included 'OneStop ESG 2026' as if it were a reliable attribution alongside Principal People/EnableGreen for non-salary role-definition content; regulatory-strip footer cited gillespieManners/haysSalary generically as 'primary sources' and dated the review 28 May 2026; JSON-LD dateModified was 2026-05-28 Now: Opening StatCallout source narrowed to 'Principal People, EnableGreen, FCA CP26/5'; regulatory-strip footer rewritten to name the ONS/Home Office data and Hays plc's audited FY25 results as what was actually relied on, and to state explicitly that OneStop ESG/Gillespie Manners salary figures were checked and found unsupported; review date and JSON-LD dateModified bumped to 2026-08-21 (substantive factual changes were made, so the bump reflects an actual amendment, not a re-date with no change)
/esos-notification Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esos-notification/page.tsx
Was: ...and board-level director sign-off. (repeated in FAQ 1, FAQ 3, FAQ 5, KeyFactsTable 'Board-level director, every submission', Glossary term 'Board-level director sign-off' / 'A named board-level director confirms...', EditorialAlert '...before the board sign-off stage', ProcessStrip step 04 'Board director sign-off') Now: Replaced throughout with 'sign-off by one or two responsible officers (directors within CA 2006 s.250, or persons exercising management control) — one where the lead assessor is independent, two in every other case.' Glossary term renamed 'Responsible officer sign-off' and now states explicitly that 'board-level' is GOV.UK guidance language, not a term used in the regulations. Authority: [173]
COSMETIC · app/esos-notification/page.tsx
Was: Recommended-card summary for /esos-reporting: 'Board sign-off, disclosure contents and evidence retention.' Now: 'Director sign-off, disclosure contents and evidence retention.' (terminology consistency with the reg 30 correction above; not a claim about /esos-reporting's own content)
COSMETIC · app/esos-notification/page.tsx
Was: 'under which the ESOS Regulations 2014 (SI 2014/1643) require large undertakings' (bare mention, no Ext link) and no CiteRef on the sign-off rule Now: Added Ext anchor-text link on 'ESOS Regulations 2014' to legislation.gov.uk contents, and a CiteRef n={2} on the independence clause linking to SI 2014/1643 reg 30 directly (git show 3b35661 / brief §3 — page previously had exactly one Ext link) Authority: [173]
/carbon-reporting-software/watershed Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/carbon-reporting-software/watershed/page.tsx
Was: 'Fortune 500 designed' (comparison table cell) plus four repeated 'Fortune 500-scale organizations' claims in two StatCallout bodies and the pricing FAQ answer/JSON-LD, asserting a specific customer-tier positioning with no named source Now: comparison cell reads 'Large multinational enterprises'; the four repeated Fortune-500 sentences are removed, leaving the page's existing (already-general, non-count) 'large multinational' framing in place
UNCITED · app/carbon-reporting-software/watershed/page.tsx
Was: three mutually contradictory, unsourced implementation-timeline claims on one page: StatCallout + FAQ pricing answer + JSON-LD all stated '16-24 weeks'; the deploymentProcess phase list stated 'Months 1-3' through 'Months 10-12' (~12 months); considerAlternatives stated '(12-18 months vs 6-8 weeks)' for Watershed vs an unnamed alternative — three different, unsourced figures for the same claim, at least two of which must be wrong Now: all three specific duration claims removed. Phase list keeps 'Phase 1'..'Phase 4' with no month ranges; the StatCallout/FAQ/JSON-LD implementation-timeline sentences now state Watershed does not publish a standard timeline and direct the reader to request a project-specific estimate; considerAlternatives now reads '(timelines vary by vendor and scope — ask each for a project-specific estimate)' with no specific-week comparison
UNCITED · app/carbon-reporting-software/watershed/page.tsx
Was: the FAQPage JSON-LD 'text' field for 4 of 5 answers (Q1, Q2, Q3, Q4) ended with a literal broken template fragment: ' ) }, {"' — malformed content served to crawlers/AI Overviews as the answer text Now: the trailing artifact removed from all four Answer 'text' strings; Q3's text also re-synced to match the JSX content changes above (Fortune-500 and 16-24-weeks sentences removed)
UNCITED · app/carbon-reporting-software/watershed/page.tsx
Was: PullQuote attributed to 'Enterprise Carbon Management Platform Analysis' — an invented, non-existent named source presented as if it were an external analyst report, the same defect class flagged on /ibm-envizi ('fabricated PullQuotes and invented source documents') Now: attribution changed to 'UKSRS.org.uk Editorial Review', matching the site's own already-disclosed editorial-independence framing (EditorialAlert 'Assessment Independence' on this same page) and the Review JSON-LD author name, instead of an invented external body
UNCITED · app/carbon-reporting-software/watershed/page.tsx
Was: seeAlso summary for /carbon-reporting-software/normative read 'Enterprise carbon platform with third-party validated calculation engine' — repeating on this page the same fabricated third-party-validation claim the assignment brief says was found on /normative itself (metadata, facts panel, comparison table, pull quote, FAQ answer, and twice in Review JSON-LD) Now: summary changed to 'Enterprise carbon accounting platform for multinational corporates' — a description with no unverifiable capability/certification claim
/carbon-reporting-software/microsoft-sustainability-cloud Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software/microsoft-sustainability-cloud/page.tsx
Was: 'Assurance standards for sustainability reporting in the UK are governed by the FRC.' — inside an EditorialAlert, implying an operative FRC assurance regime with no hedge Now: Rewritten as its own paragraph: no UK entity is under a legal duty to obtain sustainability assurance (CP26/5 para 7.5, 'not proposing to set mandatory requirements... at this time'); where assurance is commissioned the FRC's ISSA (UK) 5000 (issued 12 Nov 2025) is for voluntary use, effective for periods on/after 15 Dec 2026 with early application permitted. CiteRef n=7's dead FRC URL also replaced with the live Assurance Standards page per [121]. Authority: [192] [388] [121]
IMPRECISE · app/carbon-reporting-software/microsoft-sustainability-cloud/page.tsx
Was: 'UK-listed companies must comply with SECR mandatory reporting...' — states SECR's population as listed companies only Now: 'SECR's mandatory duty falls on quoted companies of any size, large unquoted companies, and large LLPs that meet the two-of-three test — not on "UK-listed companies" as a class...' — SECR has three populations, not one, and the quoted-company limb carries no size test at all. Authority: [346] [10]
IMPRECISE · app/carbon-reporting-software/microsoft-sustainability-cloud/page.tsx
Was: UK SRS Readiness StatCallout body: 'Timeline readiness for 2027 UK SRS implementation depends significantly on...' — states 2027 UK SRS implementation as settled, no hedge Now: 'If the FCA makes the rules it consulted on in CP26/5, they would apply to accounting periods beginning on or after 1 January 2027, so a programme begun now has time... Nothing about UK SRS is compulsory today.' Also added to the body-prose paragraphs: 'Nothing requires a UK entity to report against UK SRS today... The consultation closed on 20 March 2026 and no Policy Statement has been published.' Authority: [307] [316]
IMPRECISE · app/carbon-reporting-software/microsoft-sustainability-cloud/page.tsx
Was: Body prose and FAQ presented Microsoft's own capability claims (GHG Protocol Corporate Standard 'compliance', Scope 3 'all 15 categories' coverage, DESNZ factor 'application', ERP integration) as independently established fact, e.g. 'Emissions calculations follow the GHG Protocol Corporate Standard' and FAQ answers with no vendor-attribution language Now: Reframed throughout as the vendor's own description, not an independent finding, e.g. 'Microsoft states that Sustainability Cloud calculates emissions... in accordance with the GHG Protocol Corporate Standard. That is the vendor's own description... no software can be "compliant" with the Corporate Standard in its own right, because the Standard binds the reporting entity rather than the tool.' Same treatment applied to the Scope 3, DESNZ-factor, integration and UK SRS S2 FAQ answers (Q1, Q4, Q5, Q6), with Q4 also adding that UK SRS S2's Scope 3 relief (para C4) carries no time limit and Scope 3 stays comply-or-explain even once other transition reliefs end, and Q6 adding that UK SRS is voluntary today pending an FCA Policy Statement. Authority: [400] [6] [8] [307] [316]
UNCITED · app/carbon-reporting-software/microsoft-sustainability-cloud/page.tsx
Was: PullQuote quote='Microsoft Sustainability Cloud excels in enterprise environments with existing Microsoft infrastructure, though UK SECR compliance requires additional configuration compared to purpose-built platforms.' attribution='Enterprise SECR Implementation Analysis' — attributed via <cite> to a document that does not exist Now: PullQuote removed entirely — same fabricated-quote defect pattern already flagged and fixed on the sibling /carbon-reporting-software/ibm-envizi and /carbon-reporting-software/climatise pages.
UNCITED · app/carbon-reporting-software/microsoft-sustainability-cloud/page.tsx
Was: Four StatCallout blocks sourced to non-existent documents: 'Microsoft Sustainability Cloud Analysis • May 2026', 'SECR Capability Assessment', 'Microsoft Sustainability Cloud Implementation Guide', 'UK SRS Capability Analysis' Now: All four relabelled as Microsoft's own product description/implementation guidance — vendor claim, not an independent finding — matching the fix already applied to the sibling ibm-envizi page's five equivalent StatCallouts.
COSMETIC · app/carbon-reporting-software/microsoft-sustainability-cloud/page.tsx
Was: Hand-written FAQPage JSON-LD with Q2's answer truncated by a literal ellipsis mid-word ('...customization require...') Now: FAQPage mainEntity built by mapping the page's own faqItems array, so schema and rendered accordion are always the same words.
COSMETIC · app/carbon-reporting-software/microsoft-sustainability-cloud/page.tsx
Was: Three StatCallout figures carried pictographic emoji ('🔵 Microsoft Integration', '🏛️ SECR Analysis', '🇬🇧 UK SRS Readiness'), against the no-emoji house rule in CLAUDE.md Now: Emoji removed; plain labels ('Microsoft Integration', 'SECR Analysis', 'UK SRS Readiness').
COSMETIC · app/carbon-reporting-software/microsoft-sustainability-cloud/page.tsx
Was: External sources appeared only as CiteRef superscripts (0 <Ext> visible-anchor-text links on a page with 7 CiteRefs, git show 3b35661 under-application per PAGE-HYGIENE-BRIEF.md §3) Now: Added a page-local Ext component (git show 3b35661 pattern) and converted 3 first-substantive-mention citations — DESNZ conversion factors, SECR gov.uk guidance, FCA CP26/5 — to visible descriptive anchor text; repeat/secondary citations kept as CiteRef.
/carbon-reporting-software/cority Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/carbon-reporting-software/cority/page.tsx
Was: Facts panel row {label:'Recognition', value:'Verdantix Green Quadrant Leader'}; hero standfirst clause '...repeatedly named a Verdantix leader for enterprise carbon management.'; Article JSON-LD description '...SECR/UK SRS relevance, Verdantix leadership, best-fit analysis.'; EditorialAlert 'Cority has been named a Leader in the Verdantix Green Quadrant for Enterprise Carbon Management Software across consecutive reviews, and a leader in related EHS and ESG data-management reports.' cited only to cority.com/news-media (the vendor's own PR page, not an independently checkable Verdantix source). Now: All four instances of the bare Verdantix-leader claim removed. Facts panel now 3 rows (Platform Focus, Implementation, Last Verified). Hero standfirst ends after 'occupational-health roots.' Article JSON-LD description drops 'Verdantix leadership,'. EditorialAlert (retitled 'Corporate history') keeps only the Greenstone-acquisition sentence, sourced to Cority's own acquisition announcement (a normal source for a corporate-history fact about the vendor itself, unlike a third-party analyst-ranking claim).
ERROR · app/carbon-reporting-software/cority/page.tsx
Was: 'UK statutory SECR output (Companies Act 2006 s414C format and energy-use reporting) is delivered through configuration...' -- wrong-provision citation. s.414C/414CB is the Strategic Report / Climate-related Financial Disclosure (CFD) provision, a different regime (see regimes/uk-other-regimes.md on s.414CA/414CB). SECR's own statutory basis is SI 2008/410 Sch 7 Parts 7/7A. Now: 'UK statutory SECR output (the Sch 7 disclosure format required under the Companies Act accounts regulations, and energy-use reporting) is delivered through configuration...' Authority: [10]
UNCITED · app/carbon-reporting-software/cority/page.tsx
Was: FAQPage JSON-LD acceptedAnswer.text for 'What is CorityOne and how does carbon fit into it?' was truncated mid-sentence to the nonsensical fragment: 'CorityOne is Cority' -- a rendering/structured-data defect, same class as the broken JSON-LD template fragments found on /normative. Now: Structured-data answer text replaced with the full, correct sentence matching the visible FAQ answer: 'CorityOne is Cority's unified platform spanning environmental, health, safety, quality and sustainability. Carbon and ESG reporting sit alongside operational EHS data, so factory-floor compliance and corporate emissions reporting share one system — a key reason heavy industry chooses it.'
COSMETIC · app/carbon-reporting-software/cority/page.tsx
Was: Page carried 8 CiteRef superscripts and zero git show 3b35661 Ext-style descriptive anchor links (matches the brief's finding: 46 pages with CiteRef and no Ext). Now: Converted the first substantive mention of the page's four most load-bearing primary sources to descriptive anchor text: GHG Protocol Corporate Standard, DESNZ government conversion factors for company reporting, gov.uk SECR guidance, and the FCA's CP26/5 consultation. Left GHG Protocol Scope 3 Standard and gov.uk ESOS guidance as CiteRef superscripts (repeat/secondary references) to stay within the brief's 3-5 target and avoid mechanical conversion.
/carbon-reporting-software/workiva Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software/workiva/page.tsx
Was: UK-listed companies preparing for FCA CP26/5 mandatory UK SRS disclosures from January 2027 will need output aligned with UK SRS S2 standards. Now: UK-listed companies preparing for the FCA's CP26/5 consultation on sustainability disclosures -- whose UK SRS rules are proposed, not yet mandatory, and proposed to apply from January 2027 pending a still-unpublished Policy Statement -- will need output aligned with UK SRS S2 standards. Authority: [307] [316] [400]
COSMETIC · app/carbon-reporting-software/workiva/page.tsx
Was: Emissions are measured per the CiteRef[3] GHG Protocol Corporate Standard. Now: Emissions are measured per the ExternalCitation-anchored GHG Protocol Corporate Standard (git show 3b35661 Ext pattern; first and only mention).
COSMETIC · app/carbon-reporting-software/workiva/page.tsx
Was: UK mandatory carbon reporting falls under CiteRef[6] SECR. Now: UK mandatory carbon reporting falls under the government's Streamlined Energy and Carbon Reporting (SECR) guidance, as an ExternalCitation anchor (git show 3b35661).
COSMETIC · app/carbon-reporting-software/workiva/page.tsx
Was: FCA CP26/5 and UK SRS S2 cited as bare CiteRef superscripts. Now: Both converted to descriptive ExternalCitation anchor text on their only mentions on the page (git show 3b35661 Ext pattern), alongside the ERROR fix above.
COSMETIC · app/carbon-reporting-software/workiva/page.tsx
Was: FAQPage JSON-LD Q1 name field read literally "What is Workiva", not matching the rendered question "What is Workiva's main strength for carbon reporting?"; JSON-LD Q2 answer text was truncated mid-word: "...lightweight standalone carbo..." instead of "...lightweight standalone carbon tool." Now: JSON-LD name and text fields for all 4 FAQ items now byte-match the rendered FAQ component exactly (verified programmatically post-edit) -- restores FAQ schema parity required by CLAUDE.md's AI-answerability section.
/carbon-reporting-software/salesforce-net-zero-cloud Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/carbon-reporting-software/salesforce-net-zero-cloud/page.tsx
Was: It is positioned as CSRD-ready and supports disclosure workflows, with UK statutory SECR output delivered through configuration on the Salesforce platform. Now: It supports disclosure workflows, with UK statutory SECR output delivered through configuration on the Salesforce platform.
UNCITED · app/carbon-reporting-software/salesforce-net-zero-cloud/page.tsx
Was: CompareTable row: ['Disclosure / compliance hub', 'AI-assisted', 'Standard setup', 'CSRD-ready'] Now: ['Disclosure / compliance hub', 'AI-assisted', 'Standard setup', 'Configuration required']
COSMETIC · app/carbon-reporting-software/salesforce-net-zero-cloud/page.tsx
Was: FAQPage JSON-LD Q1 acceptedAnswer.text truncated to the fragment 'Net Zero Cloud is Salesforce' Now: acceptedAnswer.text restored to match the full, already-correct visible faqItems[0].answer
COSMETIC · app/carbon-reporting-software/salesforce-net-zero-cloud/page.tsx
Was: FAQPage JSON-LD Q4 name truncated to 'What stands out in Net Zero Cloud' Now: name restored to match the full, already-correct visible faqItems[3].question 'What stands out in Net Zero Cloud's feature set?'
COSMETIC · app/carbon-reporting-software/salesforce-net-zero-cloud/page.tsx
Was: 0 visible Ext anchor-text links against 8 CiteRef superscripts (git show 3b35661 under-applied) Now: converted first substantive mentions of 4 load-bearing primary sources (Salesforce Net Zero Cloud product page, GHG Protocol Corporate Standard, gov.uk SECR guidance, FCA CP26/5) to visible Ext anchor text; repeat/secondary references kept as CiteRef superscripts
/carbon-reporting-software/emitwise Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/carbon-reporting-software/emitwise/page.tsx
Was: Emitwise is a London-headquartered carbon accounting platform founded in 2019, specialising in AI-driven Scope 3 analytics... (present tense throughout hero standfirst, facts panel, and all three StatCallout bodies, describing Emitwise as an actively-sold independent product) Now: Added a top-of-page EditorialAlert (tone=warning) stating Emitwise was acquired by Green Project Technologies (ACT Group) on 28 July 2025 and is no longer sold standalone (emitwise.com now routes to the acquirer's suite50 platform); replaced the facts-panel 'Implementation: 8-14 weeks' row with an 'Ownership: Acquired by Green Project Technologies, Jul 2025' row; converted the three StatCallout bodies and the hero standfirst from present to past tense with the acquisition stated verbatim in two of them. Source: app/carbon-reporting-software/platforms.ts ownershipNote field for this vendor (the parent page's own established fact — not a Bible/regimes matter, vendor corporate status is outside the Bible's regulatory scope), corroborated by design_carbon-reporting-software_descent/RESEARCH-fit-matrix.md citing PR Newswire, 28 Jul 2025.
UNCITED · app/carbon-reporting-software/emitwise/page.tsx
Was: FAQ answer 'Is Emitwise a UK platform?': 'Yes. Emitwise is headquartered in London and was founded in 2019...' (present tense, no acquisition mentioned) — identical text was duplicated verbatim in the FAQPage JSON-LD. Now: Rewrote to state the 2025 acquisition and current non-standalone status, in BOTH the faqItems array and the FAQPage JSON-LD text field (kept byte-identical between the two, per the normative page's earlier JSON-LD/prose-mismatch defect).
UNCITED · app/carbon-reporting-software/emitwise/page.tsx
Was: 'Implementation typically runs in the order of 8-14 weeks depending on supplier data and scope (vendor/advisory estimate, not a guaranteed timeline).' — an implementation-time claim with no named source, only hedged as 'vendor/advisory estimate'. Now: Removed. Replaced with a sourced sentence stating Emitwise was acquired 28 Jul 2025 and buyers are now routed to the acquirer's suite50 platform, so no direct-deployment timeline applies. Per assignment: pricing/implementation-time claims need a named checkable source in the same sentence or are removed, not softened.
ERROR · app/carbon-reporting-software/emitwise/page.tsx
Was: 'Comprehensive Scope 3 reporting is required under UK SRS S2 and the FCA CP26/5 proposed UK SRS mandatory disclosure regime from January 2027.' — states Scope 3 reporting as presently REQUIRED under UK SRS S2, and blurs the FCA's still-unfinalised proposal into a settled regime. Now: Split into two sentences: UK SRS S2 asks preparers who choose to report against it to disclose Scope 3, but UK SRS remains voluntary today and no entity is yet required to report against it; the FCA's CP26/5 consultation proposes mandatory UK SRS S2 climate reporting from Jan 2027 but explicitly keeps Scope 3 on comply-or-explain (not mandatory), and no FCA Policy Statement has been published yet. Authority: [316] [6] [8] [307]
IMPRECISE · app/carbon-reporting-software/emitwise/page.tsx
Was: 'UK companies must comply with SECR.' — unqualified, reads as applying to all UK companies rather than only those in scope. Now: 'Large UK companies in scope of the Streamlined Energy and Carbon Reporting (SECR) regulations must comply with them.' Authority: [238]
COSMETIC · app/carbon-reporting-software/emitwise/page.tsx
Was: 8 numbered CiteRef superscripts, 0 Ext (git show 3b35661) visible anchor-text links on this page. Now: Added a page-local Ext component (git show 3b35661 pattern, matching app/ifrs-s2/page.tsx) and converted the first substantive mentions of 4 load-bearing sources (UK SRS gov.uk publication, FCA CP26/5, GHG Protocol Corporate Standard, SECR gov.uk guidance) to descriptive Ext anchor text; left repeat/secondary mentions (Scope 3 Standard, DESNZ factors, SBTi) as CiteRef superscripts to avoid link-stuffing.
COSMETIC · app/carbon-reporting-software/emitwise/page.tsx
Was: JSON-LD Article dateModified: 2026-06-11 (same as datePublished, unchanged since original publish despite the above ERROR/UNCITED corrections). Now: Bumped dateModified to 2026-08-21 — genuine substantive correction, not a look-only review, per the site's dateModified=AMENDED-not-REVIEWED rule.
/carbon-reporting-software/sami Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/carbon-reporting-software/sami/page.tsx
Was: Sami Review 2026: France's Leading Carbon Platform / France's most-used carbon and ESG platform with 1,500+ clients (title, meta description, OG description) Now: Sami Review 2026: Carbon Platform, Now Part of SGS / a Paris-based carbon and ESG platform now part of SGS's IMPACT NOW suite
UNCITED · app/carbon-reporting-software/sami/page.tsx
Was: the most widely used carbon management solution in France with more than 1,500 corporate clients (FAQ answer, StatCallout body, PullQuote, ArticleHero standfirst - 4 separate occurrences) Now: serving corporate clients across France and Europe (customer-count and market-leadership superlative removed, no named checkable source existed anywhere on the page for either claim)
UNCITED · app/carbon-reporting-software/sami/page.tsx
Was: FAQPage JSON-LD mainEntity was a hand-duplicated array with 3 of 4 answers truncated mid-word/mid-sentence with a literal trailing '...' (e.g. '...collaborative data-collectio...', '...configuration or...', '...backed by SGS'), drifting from the visible faqItems answers Now: FAQPage mainEntity is now generated via faqItems.map(...), removing the duplication and truncation and guaranteeing the JSON-LD matches the rendered FAQ permanently
UNCITED · app/carbon-reporting-software/sami/page.tsx
Was: Article JSON-LD description read 'Independent review of Sami (sami.eco) for carbon reporting. France' - truncated mid-sentence Now: Independent review of Sami (sami.eco), a Paris-based carbon and ESG platform now part of SGS's IMPACT NOW suite.
COSMETIC · app/carbon-reporting-software/sami/page.tsx
Was: 8 CiteRef numbered superscripts, 0 Ext descriptive-anchor links (page had zero Ext links; git show 3b35661 / brief section 3) Now: Added local Ext component (same pattern as app/carbon-reporting-software/climatise/page.tsx) and converted the first mentions of the 4 most load-bearing sources to descriptive anchor text: SGS's acquisition press release, GOV.UK SECR guidance, GOV.UK UK SRS S1/S2 publication, and FCA CP26/5. Remaining CiteRef superscripts (GHG Protocol Corporate/Scope 3 Standards, DESNZ conversion factors, sami.eco) left as-is. No wording of substantive claims changed by this pass.
/carbon-reporting-software/seedling Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software/seedling/page.tsx
Was: UK-listed companies should note the FCA CP26/5 proposed mandatory UK SRS disclosure regime from January 2027 aligned with UK SRS S2 standards. Now: Nothing requires a UK entity to report against UK SRS today. The FCA's CP26/5 consultation proposes mandatory UK SRS S2 climate disclosure for UKLR 6, 16 and 22 issuers, for accounting periods beginning on or after 1 January 2027. It closed on 20 March 2026 and has produced no Policy Statement. UK SRS S1 and S2 themselves were published on 25 February 2026 for voluntary use. Authority: [307] [316]
COSMETIC · app/carbon-reporting-software/seedling/page.tsx
Was: git show 3b35661 Ext pattern absent; two CiteRef superscripts (n=7, n=8) were the only external references in the CP26/5 sentence. Now: Added the site's Ext component (matching the already-shipped app/carbon-reporting-software/sphera/page.tsx pattern) and gave the FCA CP26/5 consultation and the UK SRS S1/S2 publication descriptive anchor text, keeping the existing CiteRef superscripts alongside.
COSMETIC · app/carbon-reporting-software/seedling/page.tsx
Was: FAQPage JSON-LD Q1 acceptedAnswer.text truncated mid-word: '...aimed at SMEs wi...' Now: Restored to match the rendered FAQ answer in full: '...aimed at SMEs without in-house sustainability teams.'
COSMETIC · app/carbon-reporting-software/seedling/page.tsx
Was: FAQPage JSON-LD Q4 name truncated: 'What are Seedling' Now: Restored to match the rendered FAQ question: 'What are Seedling's limits?'
COSMETIC · app/carbon-reporting-software/seedling/page.tsx
Was: Three StatCallout figure props carried pictographic emoji: figure="🌱 Software + adviser", figure="🏰 SECR Analysis", figure="🌍 Best for" (CLAUDE.md/git show 623a00f: no pictographic emoji as icons). Now: Emoji stripped, matching the already-cleaned sibling pages (sphera, climatise): figure="Software + adviser", figure="SECR Analysis", figure="Best for".
/carbon-reporting-software/plan-a Reviewed 21 August 2026.
Last amended 21 August 2026.
COSMETIC · app/carbon-reporting-software/plan-a/page.tsx
Was: the <CiteRef n={1} href="https://ghgprotocol.org/corporate-standard" /> GHG Protocol Corporate Standard Now: the <Ext href="https://ghgprotocol.org/corporate-standard">GHG Protocol Corporate Standard</Ext> (first substantive mention, git show 3b35661 anchor text)
COSMETIC · app/carbon-reporting-software/plan-a/page.tsx
Was: Companies preparing for <CiteRef n={4} href="...uk-srs-s1-and-uk-srs-s2" /> UK SRS disclosure Now: Companies preparing for <Ext href="...uk-srs-s1-and-uk-srs-s2">UK SRS disclosure</Ext> (git show 3b35661 anchor text)
COSMETIC · app/carbon-reporting-software/plan-a/page.tsx
Was: the <CiteRef n={5} href="...cp26-5-sustainability-disclosures" /> FCA CP26/5 proposed mandatory climate disclosures from January 2027 Now: the FCA's <Ext href="...cp26-5-sustainability-disclosures">CP26/5 consultation on sustainability disclosures</Ext>, which proposes mandatory climate disclosures from January 2027 (git show 3b35661 anchor text; wording already correctly said 'proposed', unchanged)
COSMETIC · app/carbon-reporting-software/plan-a/page.tsx
Was: UK companies subject to <CiteRef n={6} href="...streamlined-energy-and-carbon-reporting" /> SECR (Streamlined Energy and Carbon Reporting) must report Scope 1 and 2 emissions plus an intensity metric Now: UK companies subject to the government's <Ext href="...streamlined-energy-and-carbon-reporting">Streamlined Energy and Carbon Reporting (SECR) guidance</Ext> must report Scope 1 and 2 emissions plus an intensity metric (git show 3b35661 anchor text)
/carbon-reporting-software/sweep Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software/sweep/page.tsx
Was: UK-listed companies should note that FCA CP26/5 proposes mandatory climate disclosures under UK SRS from January 2027, which will require comprehensive value chain emissions data of the kind Sweep is designed to collect. Now: UK-listed companies should track the FCA's consultation on proposed mandatory UK SRS S2 climate disclosures from January 2027 (CP26/5). The FCA has proposed that Scope 3 value-chain emissions remain on a comply-or-explain basis rather than becoming mandatory, so the supplier data Sweep is designed to collect supports voluntary and comply-or-explain reporting rather than a mandatory requirement. Authority: [6] [8]
COSMETIC · app/carbon-reporting-software/sweep/page.tsx
Was: Five CiteRef superscript-only citations (GHG Protocol Scope 3 Standard, SECR guidance, UK SRS S2, DESNZ conversion factors, FCA CP26/5) with no descriptive anchor text, each appearing exactly once on the page. Now: Converted to the practitioner-layer rule Ext pattern (visible descriptive anchor text, rust underline, target=_blank/rel=noopener) for the five most load-bearing sources; kept CiteRef superscripts for the two secondary/less load-bearing sources (SBTi, CDP) to stay within the 3-5 Ext target and avoid over-linking.
COSMETIC · app/carbon-reporting-software/sweep/page.tsx
Was: dateModified: 2026-06-11 (Article JSON-LD, unchanged since original publish despite the factual correction above) Now: dateModified: 2026-08-21, bumped because this pass made a substantive factual amendment (the FCA/Scope-3 correction), per the site's own REVIEWED-vs-AMENDED dateModified rule.
/carbon-reporting-software/persefoni Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/carbon-reporting-software/persefoni/page.tsx
Was: UK asset managers and banks will be subject to climate disclosure requirements under FCA CP26/5, which proposes mandatory UK SRS reporting from January 2027. Now: Nothing requires UK asset managers or banks to report against UK SRS today. The FCA has proposed mandatory UK SRS S2 climate disclosure for UKLR 6, 16 and 22 issuers in CP26/5, for accounting periods beginning on or after 1 January 2027, but that consultation closed on 20 March 2026 and no Policy Statement has been published. Authority: [316] [307]
IMPRECISE · app/carbon-reporting-software/persefoni/page.tsx
Was: UK asset managers and banks should also track the UK SRS S2 climate disclosure standards developed by DBT and aligned with ISSB IFRS S2. Now: UK SRS S2, published by the Department for Business and Trade and aligned with ISSB IFRS S2, is available for voluntary use today; UK asset managers and banks should track it against the FCA's proposals above rather than treating it as a current duty. Authority: [263] [316]
COSMETIC · app/carbon-reporting-software/persefoni/page.tsx
Was: Plain-text PCAF, SECR, UK SRS S2 and DESNZ conversion-factor mentions with no visible external link, only numbered CiteRef superscripts (page had 8 CiteRef and 0 Ext). Now: Added a local Ext component and applied git show 3b35661 anchor text to the first substantive mention of PCAF, SECR, the UK SRS S1/S2 publication page and the DESNZ conversion-factors collection (5 Ext links total), keeping the existing CiteRef superscripts alongside each.
/esg-software-comparison Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_esg-software-comparison_skyscraper/v1/index.html
Was: UK SRS, TCFD and SECR all demand structured, audit-ready data across the three ESG pillars — and UK SRS adds explicit connectivity to financial reporting. Now: ...and UK SRS requires the sustainability disclosures to align with the financial statements. Authority: [28] [306]
ERROR · design_esg-software-comparison_skyscraper/v1/index.html
Was: ...and integration with the financial systems that deliver the connectivity UK SRS requires. Now: ...that deliver the same-entity, same-time reporting UK SRS requires. Authority: [28] [306]
IMPRECISE · design_esg-software-comparison_skyscraper/v1/index.html and v1/dio.js
Was: Page-wide capability label 'Connectivity' / 'Connectivity to the financial statements' used as the name of Capability 04 in the TOC, menu, capability grid, comparison table row, tk-grid cards, cost-model text, FAQ prose and the diorama's own CAPS[] column header and c4 tooltip — cited immediately alongside UK SRS sources [7]/[10], which reads as UK SRS's own term. Now: Renamed to 'Financial-statement alignment' throughout (dio.js CAPS[] shortened to 'FS alignment'); the anchor id="connectivity"/href="#connectivity" URL anchor was deliberately left unchanged for link stability. Authority: [28] [306]
UNCITED · design_esg-software-comparison_skyscraper/v1/index.html and v1/dio.js
Was: 'Assurance over sustainability disclosures is not mandatory under the FCA's proposals [27]' and 'ISSA (UK) 5000 is the standard the work would be [done/performed] under...[27]' (three near-identical occurrences), all citing src-27, a secondary interpretation blog, for facts a primary source already on the page (src-8, FCA CP26/5) or a primary FRC document directly establishes. Now: 'not mandatory' claims re-cited to src-8 (FCA CP26/5 ¶7.5, already a page source). ISSA (UK) 5000 wording softened from the definite/exclusive 'is THE standard the work would be performed under' to 'is the FRC's own standard for this work, published for voluntary use', cited to a new source [29] (FRC's own ISSA (UK) 5000 PDF, media.frc.org.uk/documents/ISSA_UK_5000.pdf). Also corrected src-27's own sources-panel label, which itself repeated the 'ISSA (UK) 5000 is the standard' claim as if part of the FCA proposal. Authority: [192] [387] [388]
/esg-strategy Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/esg-strategy/page.tsx
Was: Under UK SRS S2 from 2027 and the FRC Corporate Governance Code, the board carries direct accountability. Now: Under the FRC Corporate Governance Code, and under UK SRS S2 if the FCA's proposed rules take effect from 2027, the board carries direct accountability. Authority: [307] [316]
ERROR · app/esg-strategy/page.tsx
Was: status date field: "FRC Corporate Governance Code + UK SRS S2" under a single mandatory pill Now: "FRC Corporate Governance Code (UK SRS S2 proposed to add to this from 2027)" Authority: [307] [316]
ERROR · app/esg-strategy/page.tsx
Was: UK SRS S2 will require explicit disclosure of board oversight from 2027. Now: Under the FCA's proposed rules, UK SRS S2 would require explicit disclosure of board oversight from 2027. Authority: [307] [316]
ERROR · app/esg-strategy/page.tsx
Was: connectivity to financial reporting (CFO role, FAQ answer) Now: UK SRS's connected-information requirements Authority: [28] [306]
ERROR · app/esg-strategy/page.tsx
Was: UK SRS S2 will codify the climate-specific elements from 2027. Now: UK SRS S2, if the FCA's proposed rules take effect, would codify the climate-specific elements from 2027. Authority: [307] [316]
ERROR · app/esg-strategy/page.tsx
Was: UK SRS S2 requires disclosure of governance arrangements... UK SRS S1 (from 2029) extends this to broader sustainability topics. Now: UK SRS S2 sets out disclosure of governance arrangements... though applying it remains voluntary until the FCA finalises its proposed rules. UK SRS S1's broader sustainability topics are proposed to move to comply-or-explain reporting from 2029 under FCA CP26/5. Authority: [307] [316] [8]
ERROR · app/esg-strategy/page.tsx
Was: JSON-LD FAQPage Q4 acceptedAnswer.text truncation mirroring the same uncorrected claim Now: truncation updated to mirror the corrected FAQ answer text (schema parity) Authority: [307] [316] [8]
ERROR · app/esg-strategy/page.tsx
Was: Under UK SRS S2, which applies from accounting periods beginning on or after 1 January 2027 for listed companies... boards must disclose governance arrangements, strategy, risk management processes, and metrics and targets. Now: Under UK SRS S2, which the FCA has proposed to apply from accounting periods beginning on or after 1 January 2027 for listed companies... boards would be required to disclose governance arrangements, strategy, risk management processes, and metrics and targets. Authority: [307] [316]
ERROR · app/esg-strategy/page.tsx
Was: Integration with financial systems for UK SRS connectivity. Now: Integration with financial systems to meet UK SRS S1's connected-information requirements (paragraphs 21, B39-B44). Authority: [28] [306]
UNCITED · app/esg-strategy/page.tsx
Was: Software (Workiva, Watershed, Persefoni, Climatise) typically required above £100m turnover. Now: Software (Workiva, Watershed, Persefoni, Climatise) commonly used to manage this. (uncited turnover threshold removed)
UNCITED · app/esg-strategy/page.tsx
Was: ESG factors in remuneration policy (typically 10-20% of LTIP weighted to ESG); transition plan disclosure under UK SRS S2. Now: ESG factors in remuneration policy; transition plan disclosure under UK SRS S2. (uncited LTIP percentage removed)
UNCITED · app/esg-strategy/page.tsx
Was: Increasingly with a portion of annual bonus or LTIP linked to ESG targets (typically 10-20% weighting on climate plus diversity + safety). Required under UK SRS S2 Gov-b. Now: Increasingly with a portion of annual bonus or LTIP linked to ESG targets. UK SRS S2 Gov-b would require disclosure of this if the FCA's proposed rules take effect. (uncited LTIP percentage removed) Authority: [307] [316]
ERROR · app/esg-strategy/page.tsx
Was: Owns the connectivity between ESG disclosures and financial statements that UK SRS S2 mandates. Now: Owns the same-period, same-entity reporting link between ESG disclosures and financial statements that UK SRS S2 would require if the FCA's proposed rules take effect. Responsible for audit-readiness and ISSA (UK) 5000 assurance preparation, which remains voluntary. Authority: [28] [306] [307] [316] [121]
IMPRECISE · app/esg-strategy/page.tsx
Was: UK SRS S2 was published by DBT on 25 February 2026 Now: UK SRS S2 was issued by the Secretary of State for Business and Trade on 25 February 2026 Authority: [1]
ERROR · app/esg-strategy/page.tsx
Was: The standard incorporates the TCFD four-pillar architecture ... with UK-specific amendments including a comply-or-explain relief for Scope 3 in year one. Now: The standard incorporates the TCFD four-pillar architecture .... UK SRS S2's own transitional relief for Scope 3 carries no fixed time limit; the FCA has separately proposed that in-scope companies could use it until accounting periods beginning on or after 1 January 2028, after which Scope 3 disclosure continues on a comply-or-explain basis. Authority: [403] [400] [263] [8] [228]
ERROR · app/esg-strategy/page.tsx
Was: For UK companies preparing for mandatory UK SRS S2 from 2027, the strategy work to do now: Now: For UK companies preparing for UK SRS S2's proposed mandatory start in 2027, the strategy work to do now: Authority: [307] [316]
ERROR · app/esg-strategy/page.tsx
Was: Required under FRC Corporate Governance Code Section 4 and UK SRS S2 Gov-a. Now: Required under FRC Corporate Governance Code Section 4; UK SRS S2 Gov-a would add the same requirement if the FCA's proposed rules take effect. Authority: [307] [316]
ERROR · app/esg-strategy/page.tsx
Was: standfirst: UK SRS S2 requires explicit disclosure of board oversight and management's role. Now: standfirst: UK SRS S2, if the FCA's proposed rules take effect, would require explicit disclosure of board oversight and management's role. ... and the FRC Corporate Governance Code, which already applies ... Authority: [307] [316]
/green-taxonomy Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/green-taxonomy/page.tsx
Was: shifting focus to disclosure standards (UK SRS), ESG-ratings regulation and transition plans (FAQ answer 1, JS array) Now: HM Treasury's consultation response named three priorities instead: UK Sustainability Reporting Standards (UK SRS), assurance of sustainability reporting, and transition plans Authority: [290]
ERROR · app/green-taxonomy/page.tsx
Was: identical ESG-ratings-regulation wording duplicated in the FAQPage JSON-LD acceptedAnswer text (Q1) Now: matched to the corrected FAQ answer for schema parity Authority: [290]
ERROR · app/green-taxonomy/page.tsx
Was: alongside enhanced regulation of ESG-ratings providers and work on corporate transition plans (uk-decision section, internal link to /global-sustainability-standards labelled 'ESG-ratings providers') Now: alongside assurance of sustainability reporting and work on corporate transition plans, internal link retargeted to /sustainability-assurance Authority: [290]
ERROR · app/green-taxonomy/page.tsx
Was: While UK domestic reporting requires no taxonomy-alignment calculation — the obligation is comprehensive UK SRS disclosure under the enterprise-value materiality approach — UK companies with significant EU operations face a different reality Now: While UK domestic reporting under UK SRS carries no taxonomy-alignment calculation — and UK SRS itself remains voluntary, with no company yet required by law to report against it [316] — UK companies with significant EU operations face a different reality; removed the false 'obligation' framing and the banned 'enterprise-value materiality' term Authority: [316] [406]
ERROR · app/green-taxonomy/page.tsx
Was: The reforms reduced reporting scope and administrative burden, made taxonomy reporting voluntary for smaller in-scope companies below certain thresholds, and streamlined disclosure templates (EditorialAlert on the 2025 EU Taxonomy Simplification, describing the Omnibus package as 'published on 26 February 2025') Now: corrected per [43]'s own addendum: the voluntary-reporting-band proposal was DELETED and never became law — companies below the €450m/1,000-employee CSRD threshold fall out of Taxonomy Article 8 scope entirely, they do not gain a voluntary option; also distinguished the 26 Feb 2025 Commission proposal from the actual enacted instrument, Directive (EU) 2026/470, published in the OJ 26 Feb 2026 and in force 18 Mar 2026 Authority: [43] [185]
ERROR · app/green-taxonomy/page.tsx
Was: FAQ item 4 ('Did the EU Taxonomy change in 2025?') and its JSON-LD duplicate both repeated the same 'made taxonomy reporting voluntary for smaller in-scope companies' claim and the unqualified 'published on 26 February 2025' framing Now: same fix as the EditorialAlert: no voluntary band exists, companies below €450m/1,000 employees fall out of CSRD/Taxonomy scope entirely; proposal (26 Feb 2025) distinguished from enactment (Directive (EU) 2026/470, OJ 26 Feb 2026, in force 18 Mar 2026) Authority: [43] [185]
IMPRECISE · app/green-taxonomy/page.tsx
Was: hero status strip pill: date="Simplified February 2025" for the EU Taxonomy Regulation, implying the Omnibus reform was already law by that date Now: date="Simplification in force March 2026" — 26 Feb 2025 was the Commission's proposal date, not enactment Authority: [43] [185]
IMPRECISE · app/green-taxonomy/page.tsx
Was: Rather than pre-defining what counts as green, UK SRS requires companies to disclose their sustainability risks, opportunities, and transition plans Now: UK SRS sets out disclosures on sustainability risks, opportunities, and transition plans for companies that choose to report against it — voluntary today, unless and until the FCA or another regulator makes it mandatory [316] Authority: [316]
COSMETIC · app/green-taxonomy/page.tsx
Was: first substantive mention of the HM Treasury decision carried only a CiteRef superscript pointing at the consultation landing page (not the outcome/decision page) Now: converted to descriptive anchor text ('HM Treasury's consultation response') pointing at the outcome/decision URL, per the practitioner-layer rule (git show 3b35661) anchor-text rule and [17]'s citation-tier correction (master must be the Treasury outcome document, not a law-firm note or the landing page) Authority: [17]
COSMETIC · app/green-taxonomy/page.tsx
Was: dateModified 2026-06-11 in Article JSON-LD Now: dateModified 2026-08-21, reflecting the ERROR/IMPRECISE substantive corrections made this pass
/news/eu-adopts-revised-esrs-2026 Reviewed 21 August 2026.
Last amended 21 August 2026.
IMPRECISE · app/news/eu-adopts-revised-esrs-2026/page.tsx
Was: metadata title/description/OG title/OG description all state mandatory datapoints cut by 61% as a fact of the adopted act Now: reworded to '>60%'/'more than 60%', matching the Commission's own press-release figure rather than EFRAG's benchmark Authority: [180]
IMPRECISE · app/news/eu-adopts-revised-esrs-2026/page.tsx
Was: NewsArticle schema headline/description state '61%' as a Commission fact; dateModified left at 2026-07-23 Now: headline/description reworded to 'more than 60%'; dateModified bumped to 2026-08-21 to reflect this substantive correction Authority: [180]
IMPRECISE · app/news/eu-adopts-revised-esrs-2026/page.tsx
Was: H1 'mandatory datapoints cut 61%' and stat-strip row '−61% mandatory datapoints' Now: H1 and stat-strip row reworded to 'more than 60%' / '−60%+' Authority: [180]
IMPRECISE · app/news/eu-adopts-revised-esrs-2026/page.tsx
Was: Section 01 body: 'Per the delegated act's explanatory memorandum, the revision cuts mandatory datapoints by 61%...'; StatsStrip note '~1,144 → ~500' Now: reworded to attribute '>60%'/'70%+'/'30%+' to the Commission and 61% explicitly to EFRAG's own benchmark; removed the unsourced '~1,144 → ~500' absolute-number pairing (not in the memorandum per [180], arithmetic error) Authority: [180]
IMPRECISE · app/news/eu-adopts-revised-esrs-2026/page.tsx
Was: FAQ 2 'Mandatory datapoints fall by 61% — from roughly 1,144 to around 500 —... The Commission expects this to cut reporting costs...' Now: reworded: 'The Commission states mandatory datapoints fall by more than 60%...' with EFRAG's 61% benchmark and cost/datapoint figures attributed to EFRAG's cost-benefit analysis, not an independent Commission assessment; dropped the unsourced 1,144→500 absolute figures Authority: [180]
UNCITED · app/news/eu-adopts-revised-esrs-2026/page.tsx
Was: Ext link and SourcesPanel entry cited the explanatory memorandum at https://ec.europa.eu/finance/docs/level-2-measures/csrd-delegated-act-2026-5010_en.pdf Now: both replaced with the working Council-register mirror of the same Commission text, https://data.consilium.europa.eu/doc/document/ST-11667-2026-INIT/en/pdf, per [180]'s note that the ec.europa.eu path returns HTTP 502 Authority: [180]
IMPRECISE · app/news/eu-adopts-revised-esrs-2026/page.tsx
Was: FAQ 1 and Section 02 body stated FY2026 as a binary choice: early-apply the revised ESRS instead of the 2023 ESRS Now: reworded to state the three FY2026 options — ESRS (2023) as last amended, ESRS (2026) in full, or a hybrid of eight named ESRS 1 reliefs — plus the mandatory disclosure of which version was applied Authority: [181]
ERROR · app/news/eu-adopts-revised-esrs-2026/page.tsx
Was: FAQ 5 and Section 02 body: 'the ESRS for Third-Country Groups (ESRS-TC, previously N-ESRS)... the Commission expects to adopt it in 2027' Now: renamed to ESRS-40a (drafted as ESRS-TC, formerly N-ESRS) and the unsupported 'Commission adoption expected 2027' claim removed — reworded to state EFRAG's technical advice is due January 2027 with Commission consultation/adoption to follow on no stated date Authority: [183]
ERROR · app/news/eu-adopts-revised-esrs-2026/page.tsx
Was: FAQ 3 and Section 03 body: 'the Omnibus value-chain cap limits those requests to the voluntary standard' / 'can only request the data covered by the new voluntary standard' (cap presented as equal to the whole voluntary standard) Now: reworded to state the cap covers only the datapoints listed in Annex II of the voluntary standard — a defined subset, not the whole standard Authority: [219]
/uk-srs-mcr Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/uk-srs-mcr/page.tsx
Was: Framework builds on Companies Act Section 414A foundations ... source="UK SRS Standards, Companies Act Section 414A" (and facts array, sidebar details/resources all cited s.414A as the statutory basis) Now: Statutory basis corrected to Companies Act s.414CB throughout (facts array, sidebar details, sidebar resources link, body prose) — UK SRS S2 is confirmed as a national reporting framework for s.414CB(6), which is the actual hook into company law; s.414A is only the general strategic-report duty and was not the source the page needed Authority: [61] [90] [91] [92] [93] [94] [95]
ERROR · app/uk-srs-mcr/page.tsx
Was: "UK SRS S1 and UK SRS S2 enhance these requirements by mandating sustainability integration within existing structures" and facts array Status: "Enhanced requirements" Now: Reframed as voluntary: "UK SRS S1 and UK SRS S2 are available for voluntary use to structure that commentary..."; facts array Status changed to "Voluntary today"; added explicit sentence "no UK legal requirement to report against UK SRS S1 or S2 currently applies to any entity" Authority: [316] [263]
ERROR · app/uk-srs-mcr/page.tsx
Was: strategic-report section: "UK SRS enhances existing strategic report requirements... Enhanced business model description must explain how sustainability factors influence value creation processes across all capital forms" (mandatory framing; "all capital forms" unsourced anywhere in the Bible) Now: Reframed as voluntary ("A company can draw on UK SRS S1 and S2 to structure..."); "all capital forms" (unsourced Six-Capitals/IR language) removed and replaced with the UK SRS S1 materiality basis actually named in the Standard: "cash flows, access to finance, or cost of capital" Authority: [316] [263] [406]
ERROR · app/uk-srs-mcr/page.tsx
Was: PullQuote attributed to "UK SRS Forward-Looking Requirements" — presented invented editorial prose as if it were a quoted, named UK SRS provision Now: Attribution changed to "Editorial summary — not a quotation from UK SRS", and the quote text rewritten to plain editorial framing so it is not mistaken for a citation Authority: [316] [263]
IMPRECISE · app/uk-srs-mcr/page.tsx
Was: metadata.description / openGraph.description / twitter.description all stated "UK SRS management commentary requirements" as if settled/mandatory; JSON-LD Article description matched Now: Reworded to "guidance" / "voluntary UK SRS use" and the statutory citation corrected to section 414CB; JSON-LD description updated to match; JSON-LD dateModified bumped 2026-06-11 -> 2026-08-21 to reflect this substantive correction (page content, not the sitewide amendments register) Authority: [316] [263] [61]
COSMETIC · app/uk-srs-mcr/page.tsx
Was: Zero visible Ext-pattern external links on the page (CiteRef bare-number superscripts only, git show 3b35661 violation) Now: Added 3 Ext descriptive-anchor-text links on first substantive mentions: Companies Act s.414CB, gov.uk UK SRS guidance, and the WMS HCWS973 announcement of the Modernisation of Corporate Reporting programme
ERROR · app/uk-srs-mcr/page.tsx
Was: Page title/URL slug is "UK SRS MCR" but the page never once discussed the government's "Modernisation of Corporate Reporting" (MCR) programme — it silently reused the same abbreviation for an unrelated concept, "management commentary reporting" (a strategic-report narrative element), risking a reader who searches for the DBT programme being served an unrelated page under its own name with no disambiguation Now: Added a new EditorialAlert ("Naming note") disambiguating the two uses of "MCR" and stating, sourced, that the government's Modernisation of Corporate Reporting programme's promised consultation had not launched as at the last check Authority: [237] [240]
/global-sustainability-standards Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/global-sustainability-standards/page.tsx
Was: "UK SRS S1 and S2 are the UK's endorsed versions of these, with six UK-specific amendments." (StatCallout body, FAQ answer + JSON-LD mirror, SeeAlso summary 'with six amendments for UK market conditions', hero stat 'UK SRS Amendments: 6 modifications') Now: Reframed per [403]/[2]: six is DBT's June 2025 PROPOSAL count, not the final adopted set (2 of 6 did not survive, 4 provisions were added after). Body/FAQ now read 'the UK government consulted on six proposed amendments to the Standards in June 2025; the final Standards' differences from IFRS are set out in Annex A of the government's consultation response, which carries no total count.' Hero stat relabelled 'UK Amendments Proposed: Six (June 2025)'. SeeAlso summary rewritten to drop the bare count entirely. Authority: [403] [2]
IMPRECISE · app/global-sustainability-standards/page.tsx
Was: '30+ jurisdictions' / '>50%' (hero stat + StatCallout figure); 'more than 30 jurisdictions, representing over half of global GDP' (body prose, FAQ answer + JSON-LD mirror) Now: Updated per [39] (IFRS Foundation, 18 Jun 2026 CMAC/GPF update: 'over 40 jurisdictions'; GDP % unresolved in 2026 decks, so kept to the Foundation's own dated 2024 figure): 'Over 40 jurisdictions' / '~55% (2024)' throughout, e.g. 'over 40 jurisdictions have adopted or are adopting the ISSB standards ... representing nearly 55% of global GDP as of 2024'. Authority: [39]
IMPRECISE · app/global-sustainability-standards/page.tsx
Was: 'EFRAG aligned the ESRS financial-materiality definition with the ISSB and published interoperability guidance, with extensive overlap on climate' (EU section body + FAQ answer + JSON-LD mirror) Now: Per [31] (guidance read in full): the alignment is attributed to 'the ISSB and the European Commission services, together with EFRAG', not EFRAG alone, and was engineered during standard-setting, not achieved by the guidance document. Text now reads 'the ISSB and European Commission services, together with EFRAG, aligned the ESRS and ISSB financial-materiality definitions during standard-setting, and published joint interoperability guidance. ESRS still layers an additional impact-materiality lens on top, so the two regimes are not identical...' Authority: [31]
UNCITED · app/global-sustainability-standards/page.tsx
Was: CiteRef n=38 (x2) href socious.io/blog/issb-adoption-tracker; n=26 href novata.com blog; n=29 (x2) href enhesa.com blog; n=31 (x2) href socious.io/blog/gri-vs-issb-vs-esrs-comparison Now: Repointed to each entry's validated master/primary instrument: n=38 -> ifrs.org ISSB group page ([38], which explicitly repoints away from the socious.io vendor blog); n=26/n=29 -> eur-lex.europa.eu Directive 2013/34/EU Art 19a(1) (each entry's own master, replacing the demoted Novata/Enhesa blogs); n=31 -> EFRAG/IFRS Foundation ESRS-ISSB Interoperability Guidance PDF ([31]: 'The original source was a vendor comparison blog... Demoted'). Authority: [38] [26] [29] [31]
COSMETIC · app/global-sustainability-standards/page.tsx
Was: JSON-LD Article 'description' truncated mid-sentence to '...Here\\' (stray literal backslash); FAQPage Q6 'name' truncated to 'ESRS vs IFRS — what\\'; Q6 answer 'text' truncated to '...published interoperability g...'. Schema no longer matched the rendered page. Now: Completed all three to match the (corrected) rendered content; also bumped Article 'dateModified' 2026-06-11 -> 2026-08-21 to reflect the substantive corrections above (HYGIENE RECORD rule: bump only for AMENDED, not REVIEWED-only).
/esg-consultant Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · design_esg-consultant_skyscraper/v1/_body.html
Was: Roughly 11,900 UK entities are in scope [10] (x2 prose instances) / mini-bar data-to="11900" / remember takeaway "Around 11,900 UK entities are in scope" -- and the source bundle's Sources list was missing <li id="s14"> entirely, so the bundle could not even build (14 sources expected, 13 found) Now: Roughly 19,900 UK entities are in scope [14] (x2), mini-bar data-to="19900", takeaway updated to 19,900; restored the missing <li id="s14"> (DESNZ SECR evaluation source) verbatim from the already-live markup.ts. This was pre-existing drift between _body.html (the documented source of truth) and the shipped page, unrelated to my content edits -- verified by rebuilding the untouched original _body.html and finding it already disagreed with production before I touched anything. Also independently correct per the Bible. Authority: [200] [238]
IMPRECISE · design_esg-consultant_skyscraper/v1/_body.html
Was: Strong on the finance-ESG bridge -- IFRS S2 and UK SRS S2 connectivity to audited financials Now: Strong on the finance-ESG bridge -- linking IFRS S2 and UK SRS S2 disclosures to audited financials Authority: [28]
UNCITED · design_esg-consultant_skyscraper/v1/_body.html
Was: cost-section lede + paragraph citing Leafr's average contract day rate of about £532, lower band £300-400, typical band £500-550 [8]; warnbox paragraph citing the same source's freelance-vs-consultancy £500-vs-£1,500 'threefold difference'; FAQ-4 repeating the £532/£300-400/£500-550 figures; sources list description of Leafr with no caveat Now: Leafr's day-rate average and lower/typical bands removed from the lede, cost-section paragraph, FAQ-4 (rewritten so the sentence does not need the number, per PAGE-HYGIENE-BRIEF.md §1); the threefold-difference warnbox paragraph removed outright since [378] identifies it as the source's own hedged hypothetical ('might quote...might bill'), not data; sources list entry for Leafr rewritten to record why it is unused rather than deleted (id kept so page code still resolves) Authority: [378]
UNCITED · design_esg-consultant_skyscraper/v1/_body.html
Was: Matt Haycox seniority day-rate bands (£350-600 to £2,500-6,000, plus the £600-1,200 mid band) presented as 'published' market data in the cost-section cite-foot, warnbox, engagement-section paragraph, inhouse mid-band sentence, 'remember' takeaway, and FAQ-4 -- with no caveat beyond a source-list note that it is general strategy consulting, not sustainability-specific Now: Every mention reworded to state the figures come from a single non-sustainability-specific pricing blog with no disclosed sample, and to instruct the reader to treat them as an order of magnitude, not a quote/benchmark; sources s9 entry updated to state no sample is disclosed. The numeric bands themselves were left unchanged in prose AND in the tier-1 diorama's own engine (dio.js lo/hi values, src:'9') because the diorama (Dio 2, 'day-rate to engagement-cost model') has no substitute sustainability-specific day-rate source anywhere in the Bible -- [378] explicitly bars ITJobsWatch [202] from being used as one. Escalated in my return below rather than unilaterally redesigning/gutting a tier-1 diorama per CLAUDE.md rule 16. Authority: [378]
IMPRECISE · design_esg-consultant_skyscraper/v1/_body.html
Was: Two prose instances stating as fact: 'a UK sustainability manager averages £63,741 and a director or board-level role £123,816, with a London premium of 15-25%' (inhouse section and market section), plus a bare sources-list description Now: Both prose instances rewritten to frame the figures as what one industry survey claims, with the full provenance chain named inline (relayed second-hand from a separate, self-selected UK recruiter survey with an undisclosed UK sample size) rather than presented as a verified fact -- matches [377]'s permitted 'if used at all' form, and matches this assignment's explicit instruction that these figures may appear only inside a provenance-labelled sentence about what the market claims. Sources s12 entry expanded with the same provenance chain (Shirley Parsons via OneStop ESG, relayed second-hand, UK sub-sample size not stated). Not used in any stat tile, meta/OG/Twitter description, FAQ answer, or JSON-LD -- checked and confirmed absent from all four. Authority: [377]
/sustainability-recruitment/esg-analyst Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/esg-analyst/page.tsx
Was: Hero fact 'Typical salary range: £28k-£55k (junior analyst to senior analyst)' and metadata description/OG/Twitter 'Salary ranges £28k-£55k' Now: 'Salary bands in circulation: Recruiter surveys only — no official UK statistic reports sustainability pay by seniority' (facts array and all three metadata description fields) Authority: [374] [378]
ERROR · app/sustainability-recruitment/esg-analyst/page.tsx
Was: FAQ answer: 'Junior ESG Analysts start £28k-£35k, mid-level reach £32k-£42k, senior analysts command £45k-£55k. London premium adds 15-20%. OneStop ESG 2026 data shows strong entry-level demand with 5.9% year-on-year growth in analyst salaries. Hays Salary Guide 2026 corroborates the London premium driven by FCA-regulated asset manager demand.' Now: Invented seniority bands, uncited London-premium percentage, and the OneStop-attributed 5.9% growth figure (which is Shirley Parsons' second-hand number per [377], never publishable as fact) all removed. Replaced with an explanation that no official UK statistic reports sustainability pay by seniority, that the £63,741/£123,816 OneStop figures are Shirley Parsons' second-hand numbers with no UK sub-sample disclosed, that Hays' guide is a gated cross-sector survey (source for 'Hays reports X', never for 'UK sustainability salaries are X'), and the one defensible anchor: ONS SOC 2152 / Home Office £37,200 Skilled Worker going rate, with its whole-occupation/37.5-hour-week/ASHE-2024-lag caveats, linked via a visible Ext anchor to the primary source. Also updated the parallel JSON-LD FAQPage answer (schema and visible accordion now share the same words via faqData.map) and the regulatory-strip citation note, and bumped JSON-LD dateModified 2026-05-27 -> 2026-08-21 to reflect this genuine factual amendment. Authority: [374] [376] [377] [378]
COSMETIC · app/sustainability-recruitment/esg-analyst/page.tsx
Was: Two FAQ answers ('What technical competencies are essential for ESG Analysts?' and 'What career progression exists for ESG Analysts?') were plain template-literal strings containing literal <InternalLink href=...>...</InternalLink> tags, which the FAQ component renders as escaped raw markup text, not as links. Now: Both converted to JSX answer (real InternalLink components) plus a parallel plain-text textAnswer field for the FAQPage JSON-LD schema, matching the pattern already shipped on sibling pages (carbon-manager, head-of-sustainability). No wording changed, only the rendering mechanism.
COSMETIC · app/sustainability-recruitment/esg-analyst/page.tsx
Was: Zero visible external (Ext) authority links on the page — only numbered CiteRef superscripts for FCA CP26/5 and the GHG Protocol Corporate Standard in body prose. Now: Added git show 3b35661 visible anchor-text Ext links on first substantive mention: FCA CP26/5 ('the FCA's consultation on sustainability disclosure requirements (CP26/5)') and the GHG Protocol Corporate Standard in the body ProseBlock, plus the Home Office Skilled Worker going-rate table in the salary FAQ answer. CiteRef superscripts kept for repeat/reference-list mentions per brief §3.
/sustainability-recruitment/net-zero-consultant Reviewed 21 August 2026.
Last amended 21 August 2026.
UNCITED · app/sustainability-recruitment/net-zero-consultant/page.tsx
Was: metadata/openGraph/twitter description: 'Complete guide to recruiting Net Zero Consultants in the UK. Salary ranges £65k-£120k, transition plan expertise, scenario analysis and climate strategy competencies.' Now: Removed the uncited £65k-£120k figure from title/description/openGraph/twitter; description now: 'Recruiting a UK Net Zero Consultant: transition plan expertise, scenario analysis and climate strategy competencies — and why no published UK salary band for the role rests on a disclosed sample.' Authority: [374] [377] [378]
UNCITED · app/sustainability-recruitment/net-zero-consultant/page.tsx
Was: facts array: { label: 'Typical salary range', value: '£65k-£120k (consultant to principal level)' } Now: facts array: { label: 'Salary bands in circulation', value: 'Recruiter surveys only — no official UK statistic reports sustainability pay by seniority' } Authority: [374] [377] [378]
UNCITED · app/sustainability-recruitment/net-zero-consultant/page.tsx
Was: FAQ Q3 answer: 'Ranges vary significantly by seniority and engagement type. Senior Consultants command £65k-£85k permanently, £450-£650 daily for contract. Principal level reaches £90k-£120k+ permanently, £700-£1000+ daily. EnableGreen market data shows strong demand premium for technical climate expertise.' Now: Rewrote to state no official UK statistic reports sustainability pay by seniority; named and dismissed the OneStop-ESG/Shirley-Parsons laundered figures, EnableGreen and Principal People (no disclosed sample), and ITJobsWatch (an IT contract index, not sustainability-specific); gave the one defensible anchor (ONS SOC 2152 / Home Office £37,200 going rate) with its whole-occupation-median caveat. Also removed the FAQ-rendering bug in Q1 (a literal <InternalLink> tag inside a plain string, which React was escaping to visible raw markup) by converting Q1's answer to JSX with a parallel textAnswer for the FAQPage schema, matching the sibling-page pattern. Authority: [374] [377] [378] [202]
IMPRECISE · app/sustainability-recruitment/net-zero-consultant/page.tsx
Was: 'This hire will develop UK SRS transition plans meeting regulatory requirements and stakeholder expectations for net zero commitment delivery.' Now: Added that UK SRS S1/S2 are available for voluntary use only and no UK regulator currently requires any entity to report against them. Authority: [316]
IMPRECISE · app/sustainability-recruitment/net-zero-consultant/page.tsx
Was: 'The FCA's CP26/5 consultation proposes mandatory UK SRS S2 climate disclosures — including transition plan elements — for listed companies from 1 January 2027.' Now: Added that no FCA Policy Statement has been published as at 21 August 2026, and that UK SRS S2 does not itself require an entity to have a transition plan (paragraph 14(a)(iv) is a conditional duty to describe any transition plan the entity has, and only where it applies UK SRS S2 at all). Authority: [307] [305]
UNCITED · app/sustainability-recruitment/net-zero-consultant/page.tsx
Was: regulatory-strip: 'Last verified 27 May 2026 against EnableGreen, Climate17, CCC, SBTi.' (EnableGreen cited without caveat as a verification source) Now: 'Last verified 21 August 2026.' with an explicit note that EnableGreen's UK salary/day-rate ranges carry no disclosed sample or method and are not treated as evidence for any figure on the page. Authority: [378]
COSMETIC · app/sustainability-recruitment/net-zero-consultant/page.tsx
Was: JSON-LD FAQPage hand-duplicated as a separate literal object from faqData, and dateModified '2026-05-27' Now: JSON-LD FAQPage now generated via faqData.map(...).textAnswer so schema and rendered accordion cannot drift; dateModified bumped to '2026-08-21' to reflect the ERROR/UNCITED salary corrections above (not a bare re-date — content materially changed); added git show 3b35661 Ext anchor-text links for the FCA CP26/5 consultation and the GOV.UK UK SRS guidance page, per PAGE-HYGIENE-BRIEF.md §3.
/sustainability-recruitment/how-it-works Reviewed 21 August 2026.
Last amended 21 August 2026.
COSMETIC · app/sustainability-recruitment/how-it-works/page.tsx
Was: H1 'How Our Sustainability Recruitment Process Works', standfirst 'our sustainability recruitment process', FAQ callout 'our recruitment methodology' -- first-person service-provider framing on the same page as the EditorialAlert stating 'uksrs.org.uk is an independent reference site, not a recruitment agency; we don't place candidates or earn placement fees.' Now: Reframed to neutral third-person throughout: H1 'How Sustainability Recruitment Works', standfirst 'how sustainability recruitment typically works', FAQ callout 'how this recruitment process typically works'. JSON-LD Article headline/description updated to match; dateModified bumped 2026-05-27 -> 2026-08-21.
COSMETIC · app/sustainability-recruitment/how-it-works/page.tsx
Was: <StageGateProcess /> rendered directly under the 'A five-stage recruitment methodology' StatCallout. StageGateProcess (components/design-system/visualizations-advanced.tsx, default variant='full') renders the FCA CP26/5 rulemaking timeline -- Consultation / Analysis / Policy Statement / Implementation -- an unrelated four-stage regulatory process, not the page's five recruitment stages. The page's own five-stage 'processStages' data (Brief & Scope / Search & Mapping / Assessment & Validation / Shortlist & Interview / Offer & Onboarding) was defined but never rendered anywhere in the visible page -- only consumed by the HowTo JSON-LD. Now: Replaced with <ProcessStrip steps={...}/> (components/design-system/section-banners.tsx) showing the actual five recruitment stages and their typical timelines, matching the StatCallout heading above it and the visible processStages data.
COSMETIC · app/sustainability-recruitment/how-it-works/page.tsx
Was: faqData answers 1, 2 and 4 were plain template-literal strings containing literal '<InternalLink href=...>...</InternalLink>' markup. The FAQ component (components/design-system/article.tsx) renders string answers as escaped text via <p>{para}</p>, so these rendered as visible raw '<InternalLink...>' tag text on the page rather than as links. Now: Converted answers 1, 2 and 4 to JSX (<><p>...<InternalLink href=...>...</InternalLink>...</p></>), matching the textAnswer/answer split pattern already used on sibling pages (e.g. app/head-of-sustainability/page.tsx). Added a parallel plain-text `textAnswer` field to all five FAQ items and switched the FAQPage JSON-LD mainEntity mapping from `faq.answer.replace(/<[^>]*>/g,'')` (which was stripping the literal tag text, not un-rendering it) to `faq.textAnswer`.
COSMETIC · app/sustainability-recruitment/how-it-works/page.tsx
Was: 8 numbered CiteRef superscripts, 0 descriptive-anchor-text external links (PAGE-HYGIENE-BRIEF.md Sec3: 'Ext' component not found anywhere in the codebase -- no export of that name exists -- so used the equivalent, already-live components/article/ArticleComponents.tsx ExternalCitation, imported the same way app/carbon-reporting-software/workiva/page.tsx already does). Now: First substantive mentions of the 3 most load-bearing primary sources converted to descriptive anchor text via <ExternalCitation>: the DBT UK SRS S1/S2 publication, the FCA CP26/5 consultation, and ESOS SI 2023/1182. Their repeat mentions in the page's closing 'Last verified against...' strip were left as CiteRef superscripts per the brief's rule.
/sustainability-recruitment/why-specialist-agency Reviewed 21 August 2026.
Last amended 21 August 2026.
ERROR · app/sustainability-recruitment/why-specialist-agency/page.tsx
Was: The sustainability recruitment landscape fundamentally changed with mandatory UK SRS S1 and UK SRS S2 implementation. Now: The sustainability recruitment landscape has shifted around the proposed introduction of UK SRS S1 and UK SRS S2 -- expected to require mandatory disclosure from around 515 listed companies from 1 January 2027, subject to a still-unpublished FCA Policy Statement. Authority: [307] [317] [316]
ERROR · app/sustainability-recruitment/why-specialist-agency/page.tsx
Was: EnableGreen's 2026 analysis confirms sustainability roles now require specific technical competencies beyond general business skills (prose paragraph 1 and FAQ 3), cited via CiteRef n={91} to enable.green in three places (prose, regulatory-strip, and implicitly FAQ). Now: Removed the EnableGreen attribution and all three CiteRef n={91} citations. [91] is a retracted-as-evidence entry ('EnableGreen is a recruitment or commercial source asserting UK salary or day-rate figures with no disclosed sample or method... Retracted as evidence... ID kept so page code still resolves and so nobody re-adds it') describing an undated SEO page with no sample, method or source -- it cannot support a claim framed as a dated 'analysis'. Replaced with unattributed editorial framing, which does not require a citation. Authority: [91] [378]
ERROR · app/sustainability-recruitment/why-specialist-agency/page.tsx
Was: Our salary guide reflects sustainability market reality with data from OneStop ESG [87], Hays [88] and Shirley Parsons [89] rather than generic management benchmarks. Now: Our salary guide treats recruiter salary surveys as claims to be checked rather than benchmarks to repeat outright -- several widely circulated UK sustainability salary figures turn out to be undisclosed-sample surveys relaying one another's numbers rather than independent data. Authority: [87] [89] [377] [378]
UNCITED · app/sustainability-recruitment/why-specialist-agency/page.tsx
Was: Fact tile: 'Market reality' / '60% of sustainability professionals not actively searching', and prose: 'Hays Salary Guide 2026 data shows 60% of the sustainability market consists of professionals who aren't currently searching'. Now: Removed. [88] is the complete description of what the Hays 2026 guide contains (84% of employers increased salaries; 93% face skills shortages) and does not contain a 60%-passive-candidate figure anywhere in the Bible; no other entry supports it either. Per the citation rule, an unsourceable number is removed, not paraphrased. Authority: [88]
IMPRECISE · app/sustainability-recruitment/why-specialist-agency/page.tsx
Was: Fact tile: 'Skills shortage' / '93% of UK employers face sustainability skills gaps'. Now: '93% of employers report skills shortages -- Hays 2026 (cross-sector, not sustainability-specific)'. Also added a prose sentence citing Hays plc's own audited FY25 results (net fee income -12.7%, placements -8.8%) alongside the 93% shortage figure, per [376]'s instruction that publishing the shortage statistic without the placement statistic is publishing half the picture. Authority: [88] [376]
ERROR · app/sustainability-recruitment/why-specialist-agency/page.tsx
Was: Last verified 27 May 2026 against Hays [88], EnableGreen [91], OneStop ESG [87]. Now: Last reviewed 21 Aug 2026 against Hays [88] and Hays plc's own audited FY25 results [376]. Removed the two retracted-as-evidence sources ([91], [87]) from the verification line and updated the date and JSON-LD dateModified to reflect the substantive review. Authority: [88] [376] [91] [87]
COSMETIC · app/sustainability-recruitment/why-specialist-agency/page.tsx
Was: FAQ items 1-3 stored 'answer' as a plain template-literal string containing literal <InternalLink href=...>...</InternalLink> markup, which the FAQ component (components/design-system/article.tsx) renders inside a plain <p> when typeof answer === 'string' -- React escapes the tags, so raw '<InternalLink href="...">...</InternalLink>' markup was visible to readers. The JSON-LD FAQPage schema stripped tags crudely via faq.answer.replace(/<[^>]*>/g, ''). Now: Converted all three FAQ answers to real JSX (actual <InternalLink> components inside <p> tags) matching the sibling-page pattern (e.g. app/sustainability-manager-jobs/page.tsx), and added a parallel plain-text 'textAnswer' field used directly by the FAQPage JSON-LD instead of a regex tag-strip.