ESG checklist · built from the instruments
ESG checklist: every item UK reporting asks for
An ESG checklist is the list of what each disclosure must contain, ticked off against the provision that asks for it.
For a UK company it comes from five places: SECR, the eight climate disclosures, the section 172(1) statement, the modern slavery statement and the six gender pay gap figures.
Check a report
What is missing from this report?
Tick what you find in an annual report, and the checklist names what is missing and the provision that asks for it.
Read a report against the rules
Applies to: Large unquoted company.
0 of 6 found.
Not yet found:
- UK energy use, in kWh (Sch 7 Part 7A)
- Emissions from gas, transport fuel and purchased electricity (Sch 7 ¶20D(1))
- At least one intensity ratio (Sch 7 ¶20G)
- The previous year’s figures (Sch 7 ¶20H)
- The methodology used (Sch 7 Part 7A)
- Principal energy efficiency measures, if any were taken (Sch 7 ¶20D(4))
An item may sit elsewhere in the report under a cross-reference.
Nothing you tick is stored.
It reads a report; it does not grade one. Nothing you tick is stored or sent.
Before the lists
What goes on the checklist first?
The scope tests: a company works through only the lists its duties bring.
A checklist that starts with content wastes effort on duties that do not apply.
An unquoted company inside SECR has exceeded two of £36m turnover, £18m balance sheet and 250 employees (¶20B).
Climate disclosure applies only to named companies with more than 500 employees (s.414CA).
The scope tests in one place are on which companies need ESG reporting.
Where the checklist runs across several duties, ESG software can hold it against one dataset; no tool replaces reading the instrument.
- 1
Which duties apply?
Each regime’s own test, on the year’s figures.
- 2
Which entity and period?
The same as the accounts.
- 3
Which document?
Directors’ report, strategic report, website or government service.
- 4
Which content list?
The instrument’s own, below.
- 5
Who approves?
The board, with a director’s signature.
The lists
What must each ESG disclosure contain?
Five content lists, each from its own instrument.
| Disclosure | Checklist items | Provision |
|---|---|---|
| SECR (unquoted company) | UK energy use in kWh · emissions from gas, electricity and transport fuel · at least one intensity ratio · prior-year figures · methodology · principal energy efficiency measures | Sch 7 Part 7A, ¶¶20D–20H |
| SECR (quoted company) | Global Scope 1 and 2 emissions · UK energy use · an intensity ratio · prior year · methodology · efficiency measures | Sch 7 Part 7 |
| Climate-related financial disclosure | Governance · risk identification and management · integration into risk management · principal risks and opportunities with time periods · impact on business model and strategy · scenario resilience · targets · KPIs | s.414CB(2A)(a)–(h) |
| Section 172(1) statement | How the directors had regard to the six matters in s.172(1)(a)–(f), including employees, suppliers and customers, the community and the environment | s.414CZA |
| Modern slavery statement | Steps taken in the year (or none) · board approval · director’s signature · published with a homepage link | MSA 2015 s.54(4)–(7) |
| Gender pay gap | Mean and median pay gap · mean and median bonus gap · proportion receiving a bonus · pay quarters · a written statement confirming accuracy, signed by an appropriate person | SI 2017/172 |
Climate
What are the eight climate disclosures?
Section 414CB(2A) lists them as (a) to (h), in the strategic report.
They follow the shape of the TCFD recommendations: governance, strategy, risk management, metrics and targets.
From 2027, listed companies in five categories move to UK SRS S2 on comply or explain under PS26/19, which asks for more, including Scope 3 after a one-year relief.
The full rule is on CFD reporting requirements.
s.414CB(2A)
Risk process
s.414CB(2A)
Risks and opportunities
s.414CB(2A)
Scenario resilience
s.414CB(2A)
Targets and KPIs
Every item on a UK ESG checklist already exists in an instrument, so the checklist is read, not invented.
- Scope first
Only the lists your duties bring belong on your checklist
Each regime has its own test. - s.414CB(2A)
Climate disclosure has eight items, (a) to (h)
For named companies above 500 employees. - Six figures
Gender pay gap reporting is six numbers and a signed statement
At 250 employees on 5 April. - No official list
No UK regulator publishes one ESG checklist
The content lives in the instruments.
Frequently asked
The ESG checklist, answered
What is an ESG checklist?
A list of the items an organisation must, or chooses to, disclose on environmental, social and governance matters, ticked off against where each requirement comes from.
In the UK a useful checklist is built from the statutes: SECR’s content list, the eight climate disclosures, the section 172(1) statement, the modern slavery statement and the six gender pay gap figures.
What should an ESG checklist include?
First, the scope test for each duty.
Then each duty’s content: for SECR, energy in kWh, emissions, an intensity ratio, prior-year figures, methodology and efficiency actions; for climate disclosure, the eight items in section 414CB(2A); for the social duties, the slavery statement’s approval and publication and the six gender pay gap figures.
Finally, board approval and publication.
Is there an official ESG checklist in the UK?
No regulator publishes a single ESG checklist.
The content lists are in the instruments themselves (SI 2008/410 Schedule 7, Companies Act 2006 section 414CB, Modern Slavery Act 2015 section 54, SI 2017/172), and the government’s Environmental Reporting Guidelines explain SECR.
What are the eight climate-related financial disclosures?
Section 414CB(2A) asks for: governance arrangements; how risks and opportunities are identified, assessed and managed; how that is integrated into overall risk management; the principal risks and opportunities and their time periods; their actual and potential impacts on the business model and strategy; the resilience of the business model and strategy under different climate scenarios; the targets used and performance against them; and the KPIs used and how they are calculated.
What are the six gender pay gap figures?
The mean and median gender pay gap in hourly pay, the mean and median bonus gap, the proportion of men and of women who received a bonus, and the proportion of men and women in each of four pay quarters.
What must a modern slavery statement contain?
It must set out the steps taken during the financial year to ensure slavery and human trafficking is not taking place in the business or its supply chains, or say that no such steps were taken.
Section 54(5) lists six areas it may cover.
A company must have it approved by the board, signed by a director and published with a prominent homepage link.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- legislation.gov.ukSI 2008/410, Schedule 7 (SECR)
Part 7 (quoted) and Part 7A (unquoted) content.
- legislation.gov.ukSI 2008/410, Schedule 7 paragraph 20B
The scope test.
- GOV.UKEnvironmental Reporting Guidelines
SECR methodology.
- GOV.UKConversion factors 2026
The factors for 2026 activity.
- legislation.gov.ukCompanies Act 2006, section 414CA
Who gives the climate disclosures.
- legislation.gov.ukCompanies Act 2006, section 414CB(2A)
The eight climate disclosures, (a) to (h).
- legislation.gov.ukCompanies Act 2006, section 414CZA
The section 172(1) statement.
- legislation.gov.ukModern Slavery Act 2015, section 54
Content, approval and publication of the statement.
- legislation.gov.ukSI 2017/172
The six gender pay gap figures.
- Department for Business and TradeUK SRS S1 (PDF)
The general requirements a listed company reports against from 2027.
- Financial Conduct AuthorityPS26/19
The listing-rule statements from 2027.
Continue your research