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ESG consultancy UK · choosing the right support

ESG consultancy UK

Start with the reporting duty or business decision. Match the consultant to the work, check the credentials that matter and retain evidence your team can use next year.

UK SRS is an independent reference site. We have assessed no consultancy and publish no consultancy prices or rankings.

ESG consultancy · label

ESG consultancy is four purchases wearing one job title

Reporting: Prepare the applicable disclosures. Strategy: Choose priorities and delivery actions.

Explore the detailed guidance and tools

Different buyers.

Different deliverables.

A credential in only one.

A ranking of “the best ESG consultancies” is built from the seller’s size, not your position.

ESG
consultancy

Carbon accounting and statutory reporting

For
SECR; the metrics half of UK SRS S2
Deliverable
An inventory and the figures in the annual report
Credential
None required by law
Buyer
Usually finance
Diagram with ESG consultancy at the centre, linked to the six kinds of work it covers: SECR, ESOS Phase 4, UK SRS, CSRD, FCA SDR and assurance.

The thing that describes you is the obligation, which is where ESG consultancy should start.

The wider market is mapped in the sustainability consultancy guide, and the selection process in how to choose a sustainability consultant.

A label covering different workExplore

Module 01 / 04

Reporting

Prepare the applicable disclosures.

ESG consultancy · intent

Who needs an ESG consultant, and for what

Duty: Which legal or reporting requirement applies? Decision: What does your board or customer need?

Explore the detailed guidance and tools

The person searching usually owns one obligation.

Pick the role closest to yours.

They are buying for

SECR

Carbon accounting attached to the directors’ report.

Searches like · SECR reporting consultants

Go to SECR →
Choose the right engagementExplore

Module 01 / 04

Duty

Which legal or reporting requirement applies?

ESG consultancy · obligation

Which obligation applies to you?

Entity: Company, group, operator or financial firm? Rule: Check the actual provision and threshold.

Explore the detailed guidance and tools

One year’s figures through eight UK duties at once.

Most organisations are caught by more than one, and the overlap shapes the brief.

Each test is read as its instrument writes it.

Thresholds to the provision are on UK SRS thresholds.

Your figures · one entity, one year

Literal readings.

No group aggregation, two-year rules or ESOS snapshot date.

Nothing leaves your browser.

duties apply on these figures

UK SRS

Not on these figures

FCA PS26/19

Voluntary for this category.

SECR

Applies

SI 2008/410 Sch 7 ¶20B

Meets fewer than two conditions.

Climate disclosure

Not on these figures

CA 2006 s.414CA

At or under the 500-employee floor, or not caught.

ESOS

Applies

SI 2014/1643 Sch 1

Large undertaking.

Snapshot 31 December 2026.

Modern slavery

Applies

MSA 2015 s.54

Turnover £36m or more: annual statement.

Gender pay gap

Applies

SI 2017/172

250 or more employees on 5 April.

Section 172 statement

Not on these figures

CA 2006 s.414CZA

Medium-sized or smaller.

Governance Code

Not on these figures

UK CGC 2024

Not in a Code category.

Scope comes before the proposalExplore

Module 01 / 04

Entity

Company, group, operator or financial firm?

ESG consultancy · timeline

Publication and application differ

Standard: Publication does not create a duty for every company. Rule: Check the category and reporting-period start.

Explore the detailed guidance and tools

04 / The obligations timeline

Every date an ESG consultant will quote

25 Feb 2026 · passed

UK SRS

UK SRS S1 and S2 published

Available for voluntary use.

DBT.

18 Mar 2026 · passed

CSRD

Omnibus I in force

1,000 employees and €450m, cumulative.

3 Jul 2026 · passed

CSRD

Revised ESRS adopted

Over 60% fewer mandatory datapoints.

22 Jul 2026 · passed

ESOS

Phase 4 amendments in force

Lead assessor’s seven-day notice.

30 Jul 2026 · passed

ESOS

Phase 4 guidance published

Environment Agency.

30 Sept 2026 · passed

UK SRS

FCA final rules, PS26/19

Comply or explain across UK SRS.

28 Oct 2026 · in 18 days

UK SRS

Draft TN 803.1 comments close

Proposed guidance, not final.

15 Dec 2026 · in 66 days

Assurance

ISSA (UK) 5000 effective date

For periods beginning on or after it.

Voluntary use.

31 Dec 2026 · in 82 days

ESOS

Phase 4 qualification date

Size on that day governs.

1 Jan 2027 · in 83 days

UK SRS

Comply or explain periods begin

Listed companies in scope.

5 Dec 2027 · in 421 days

ESOS

Phase 4 compliance date

Notification due.

1 Jan 2028 · in 448 days

UK SRS

First UK SRS reports

For 2027 periods.

Publication and application differExplore

Module 01 / 04

Standard

Publication does not create a duty for every company.

Free · 15 minutes · video or phone

Know your obligations? Talk them through.

Fifteen minutes on which kind of ESG consultant fits, before you brief anyone.

ESG consultancy · secr

SECR is a reporting job, tested by exemption

Scope: Apply the company and group tests. Working: Calculate energy and required emissions.

Explore the detailed guidance and tools

An annual disclosure in the directors’ report.

Its deadline is your filing deadline.

A quoted company reports at any size.

An unquoted company is caught unless it meets two of the three paragraph 20B conditions.

Grid electricity → Scope 2 · live

32.7

tCO₂e · location

0.82

tCO₂e per £m turnover

White line: 40,000 kWh, at or below which (in total energy) the figures may be omitted.

Factor 0.13096 kgCO₂e/kWh: the DESNZ 2026 UK electricity generated factor, for location-based Scope 2 (transmission and distribution losses are Scope 3).

Turnover from 03.

Paragraph 20B(2) · your figures from 03

Turnover · not more than £36m

£40m · over

Balance sheet total · not more than £18m

£15m · condition met

Employees · not more than 250

300 · over

White line: the limit.

Bars scale to twice the limit.

Result

SECR applies

Meets 1 of 3 conditions.

Two or more is exempt.

Status changes only when it holds two years running.

The Companies Act size limits rose in April 2025.

SECR’s own table did not move.

The instrument is SI 2018/1155, which inserted Part 7A from 1 April 2019.

This is carbon accounting attached to statutory reporting.

See SECR requirements and the SECR reporting guide.

A separate annual-report jobExplore

Module 01 / 04

Scope

Apply the company and group tests.

ESG consultancy · esos

ESOS is a credential question before it is an energy one

Scope: Apply the Phase 4 qualification test. Route: Select the permitted assessment approach.

Explore the detailed guidance and tools

The one obligation where the law names who must review the work.

That shortens any list of firms before you make a call.

Phase 4 · the dates

Today

22 Jul 2026

Amendments in force

Seven-day notice to the approval body.

30 Jul 2026

Guidance published

Environment Agency.

31 Dec 2026

Qualification date

Size on that day governs Phase 4.

5 Dec 2027

Compliance date

Notification of compliance due.

250
Employees, or both money limbs
Turnover over £44m and balance sheet over £38m

Audit coverage

Areas making up at least 95% of total energy.

The Environment Agency’s guidance, §7.2, says you must appoint a lead assessor from an approved register.

Checking it is your responsibility.

Since 22 July 2026 the 2026 amendment regulations make the lead assessor notify their approval body within seven days.

Two ways out: under 40,000 kWh, or ISO 50001 covering significant consumption.

The route is on the Phase 4 compliance guide.

The dates are on ESOS deadlines, and the audit on the ESOS energy audit.

Check the required appointmentExplore

Module 01 / 04

Scope

Apply the Phase 4 qualification test.

ESG consultancy · uksrs

UK SRS is comply or explain, and the explanation is the work

Category: Check the applicable listing category. Standards: Address S1 and S2 with available reliefs.

Explore the detailed guidance and tools

An explanation must say why a disclosure is not made and what steps are planned.

So “explain” is itself a deliverable a consultant can help draft.

UK SRS S1

Comply or explain

UK SRS S2

Comply or explain

Final rules, 30 September 2026.

All of UK SRS on comply or explain.

Your listing, from 03

Not in scope.

UK SRS is voluntary for you.

From PS26/19 to first reports

20262027202820292030

S1 and S2 published

FCA final rules

Comply or explain periods

First reports

Scope 3 relief

Non-climate S1 relief

Reliefs: one year of Scope 3, two years of non-climate S1 matters, each stated if used.

Source: FCA PS26/19.

For a listed company, the useful work now is a gap analysis against UK SRS S1 and S2.

Governance and materiality take longest.

The two standards together are on UK SRS S1 and S2, and value-chain emissions on UK SRS Scope 3 reporting.

The FCA listing rule does not create a general UK SRS duty for private companies.

Check any separate reporting rule, overseas requirement or contractual request before pricing compliance work.

The standards were published on 25 February 2026, and the FCA’s draft Technical Note 803.1 on explanations is open for comment until 28 October 2026.

The consultation, CP26/5, had proposed mandatory S2; PS26/19 did not adopt it.

Reporting or explanationExplore

Module 01 / 04

Category

Check the applicable listing category.

ESG consultancy · csrd

CSRD reaches UK groups from the side

Entity: Identify the undertaking or group. Thresholds: Apply the relevant cumulative conditions.

Explore the detailed guidance and tools

Most UK organisations meet CSRD as a subsidiary, a supplier or a third-country group with EU turnover.

Not as a parent reporting directly.

Article 40a · third-country groups

Not passed

EU turnover over €450m

Not passed

EU subsidiary or branch over €200m

Not caught under Article 40a

Directive (EU) 2026/470, in force 18 March 2026.

60%+
Fewer mandatory ESRS datapoints

Undertakings of 1,000 employees or fewer may decline value-chain requests beyond the voluntary standards.

Useful when a customer questionnaire overreaches.

ESRS uses double materiality; UK SRS does not.

Brief a firm with European reporting experience.

See CSRD versus UK SRS.

The third-country test is on Article 40a, the standards on ESRS, the directive on its own reference page and the simplification on the CSRD Omnibus page.

Check the European routeExplore

Module 01 / 04

Entity

Identify the undertaking or group.

ESG consultancy · sdr

SDR is a regulated-firm regime, not a corporate one

Firm: Check authorisation and the regulated activity. Product: Assess the applicable label and disclosure rules.

Explore the detailed guidance and tools

The FCA’s Sustainability Disclosure Requirements apply to authorised firms, chiefly asset managers.

Financed emissions are Scope 3 category 15, usually measured with the PCAF standard.

The regime is on FCA sustainability disclosure requirements.

Is your organisation FCA-authorised?

Outside SDR

A proposal that opens with SDR was written for someone else.

A financial-services regimeExplore

Module 01 / 04

Firm

Check authorisation and the regulated activity.

ESG consultancy · credentials

What a credential on a proposal actually tells you

Membership: Check the current body and grade. Assessment: Use an approved register where required.

Explore the detailed guidance and tools

Most ESG work has no legal entry requirement.

That makes the two named credentials the most useful filter you have.

  • Named in law2
  • Describe a person2
  • Not a competence credential2

Named in law

ESOS lead assessor

On one of seven approved registers.

Since 22 July 2026, notifies their body within seven days.

Named in law

UK ETS verifier

Accredited by UKAS.

Describes a person

ISEP professional grades

AISEP, PISEP, MISEP, FISEP since 17 July 2025.

Assessed grades.

Formerly IEMA.

Not a competence credential

ISEP affiliate

An online sign-up, by ISEP’s own description.

Describes a person

Chartered Environmentalist

Awarded by the Society for the Environment.

No master’s degree required.

Not the consultant’s

ISO 14001 certified

Certifies the client’s management system.

A firm cannot hold it on your behalf.

The body once called IEMA became the Institute of Sustainability and Environmental Professionals.

ISEP’s own membership page describes affiliate membership as an online sign-up.

Chartered Environmentalist status is awarded by the Society for the Environment.

None of these makes a firm accredited.

A firm cannot be “ISO 14001 certified” on a client’s behalf; the ISO 14001 guide explains who certifies what.

A credential proves a defined thingExplore

Module 01 / 04

Membership

Check the current body and grade.

ESG consultancy · assurance

Your adviser is usually not your assurer

Management: Own information and decisions. Preparer: Support calculations and drafting.

Explore the detailed guidance and tools

The FCA’s rules do not require assurance.

If you obtain it, PS26/19 ¶2.45 asks you to name the provider.

Decide early, choose the provider, then brief the advisory work around it.

Which do you choose first?

01

Choose the assurer

Decide whether you will seek assurance, and who provides it.

02

Brief the adviser

Advisory work is scoped around the assurer’s independence.

03

Assurance proceeds

No self-review.

The assurer can act.

ISSA (UK) 5000

Periods from 15 Dec 2026

Issued by the FRC on 12 November 2025, for voluntary use.

Earlier application is permitted.

FRC interim register

Not yet announced open

A firm claiming to be on it is making a checkable claim.

IESBA

No self-review

For public interest entities, generally prohibited.

The FRC issued ISSA (UK) 5000 for voluntary use, and the government’s response on assurance oversight set out an interim register to be run by the FRC.

The IESBA standards bar an assurance practitioner from assuming management responsibility for a client.

The sustainability assurance guide covers the standards in full.

Three responsibilitiesExplore

Module 01 / 04

Management

Own information and decisions.

ESG consultancy · deliver

What the work hands you

Calculation: Boundary, methods and source records. Report: Required disclosures or explanations.

Explore the detailed guidance and tools

Each obligation has its own deliverable.

Name it in the brief.

“A roadmap” is not one.

  1. 01UK energy use, in kWh
  2. 02Scope 1 and 2 emissions
  3. 03An intensity ratio
  4. 04The methodology
  5. 05Energy efficiency action

Signed by · The board, in the directors’ report

Outputs with acceptance testsExplore

Module 01 / 04

Calculation

Boundary, methods and source records.

ESG consultancy · cost

What ESG consultancy costs: the scope, not the day rate

Work: Name stages, outputs and exclusions. Effort: Days and grades for each stage.

Explore the detailed guidance and tools

No firm named here publishes a day rate. This site does not estimate one.

What decides the invoice is how many days the scope contains, and at which grades.

Stage 01

Scope

Cheap, and decides everything after it.

Ask for days by grade, in writing.

Price the actual scopeExplore

Module 01 / 04

Work

Name stages, outputs and exclusions.

Free · 15 minutes · video or phone

Have a proposal on the table?

Fifteen minutes, free.

Bring the obligation and the scope you have been sent.

ESG consultancy · sme

What an SME usually needs

Customer: Is a questionnaire or data request driving this? Procurement: Does a bid require a specified plan?

Explore the detailed guidance and tools

Most SMEs asking for an ESG consultant are outside all four obligations.

A customer is asking, not a regulator.

Answer the questionnaire, not the framework behind it.

01

A defensible carbon number

Enough to answer the customer who asked.

02

A short policy set

Not a programme.

03

The ability to answer a questionnaire

A customer asking for Scope 3 is exercising a contract, not a regulation.

Software is often enough.

See the carbon reporting software guide and the ESG software comparison.

A consultant can help prepare a science-based target.

Only the SBTi can validate it.

Start with the real requestExplore

Module 01 / 04

Customer

Is a questionnaire or data request driving this?

ESG consultancy · reporting

Building the report, or fixing the machine that makes it

Record: Keep the source input. Calculate: Document method, factors and assumptions.

Explore the detailed guidance and tools

“ESG reporting consultancy” usually means one of two jobs.

Say which in the first line of the brief.

A proposal for the wrong one can still look competent.

Build this year’s report

Gathering data, calculating metrics and drafting disclosure against a named standard.

  • Data gathering
  • Metric calculation
  • Draft disclosures
  • A named standard

Ratings preparation is disclosure work too.

Most weak scores reflect what is not published, not what is not done.

There is more on building this year’s report in its own guide.

What UK ESG reporting requires is on ESG reporting, the frameworks on UK ESG frameworks, and a working structure on the ESG reporting template.

A repeatable evidence trailExplore

Module 01 / 04

Record

Keep the source input.

ESG consultancy · brief

Write the brief a capability deck cannot answer

Purpose: One clearly stated reporting or business need. Boundary: Entities, activities and the reporting period.

Explore the detailed guidance and tools

A vague brief gets a capability deck in return, and decks cannot be compared.

“We qualify for ESOS Phase 4 on headcount” is a brief.

“We need ESG support” is not.

A starting draft, not advice.

Names no provider.

Nothing is stored or sent.

Your draft, ready to copy

Brief

Why we are buying: SECR (directors’ report, every year).

Date the work must support: [add the date].

Deliverable: A gap analysis against the named standard, then drafting support for the disclosures we decide to make.

We will own every calculation file, methodology note and draft at the end.

Please price year two in the same proposal, and give the days by grade.

Questions · please answer in writing

1. Which of our obligations is in force, which is comply or explain, and which is voluntary?

Cite the provision for each.

2. Which parts will you draft, and which should we write because they describe our own governance?

3. Can you show a redacted example against the same standard, in our sector?

4. How many days, at which grades, does your proposal assume?

Make proposals comparableExplore

Module 01 / 04

Purpose

One clearly stated reporting or business need.

ESG consultancy · firms

ESG consultancies in the UK, listed alphabetically

Experience: Ask for relevant, permitted examples. Method: Test the approach against your brief.

Explore the detailed guidance and tools

Each described only from its own site, read on 1 October 2026.

This site has assessed, vetted and endorsed none of them, and takes no fee for listing.

  • Big Four4
  • Pure-play4
  • Engineering6
  • Assurance1

The same label covers audit firms, engineers and a testing group.

Grouping is ours, not a ranking.

15 of 15 firms

Anthesis GroupPure-playA sustainability consulting group that describes guiding clients through an end-to-end sustainability journey.ArupEngineeringPlanning, design and engineering of the built environment and infrastructure.Bureau Veritas UKAssuranceTesting, inspection and certification, with sustainability listed among its key services.Deloitte UKBig FourESG advisory services: working with businesses on innovation, emissions reduction, resilience and trust.EcoAct (now SE Advisory Services)Pure-playEcoAct’s site says it is now SE Advisory Services, Schneider Electric’s global consulting practice, covering climate strategy and decarbonisation.ERMPure-playSustainability consulting and advisory: corporate sustainability, net zero and climate change, and renewable energy.EY UKBig FourEY-Parthenon sustainability and ESG strategy consulting: strategy, M&A, capital allocation and portfolio work.KPMG UKBig FourSustainability reporting and disclosure services across SECR, TCFD, ISSB and UK SRS and CSRD, carbon accounting and assurance readiness.Mott MacDonaldEngineeringAn employee-owned engineering, management and development consultancy across transport, energy, water, buildings and infrastructure.PwC UKBig FourA sustainability services page within its UK advisory offer.Ramboll UKEngineeringAn engineering, architecture and consultancy company working on sustainable solutions for governments and companies.RicardoEngineeringEngineering consultancy in propulsion, driveline and energy systems.RSK GroupEngineeringEnvironmental and engineering solutions; it says it was founded in 1989 as an environmental consultancy.SLR ConsultingPure-playSustainability advisory, digital and technical services, from corporate sustainability strategy and energy transition to climate resilience.WSP UKEngineeringAn engineering and professional services firm combining engineering, advisory and science-based work.

Alphabetical; the order means nothing.

Verdantix’s Green Quadrant and Environment Analyst rank firms on their own criteria; not reproduced here.

The carbon cut is on carbon footprint consultants.

An unranked directoryExplore

Module 01 / 04

Experience

Ask for relevant, permitted examples.

ESG consultancy · hire

Buy what ends, hire what repeats

Scope: Can your team establish applicability? Method: Can it calculate and document the working?

Explore the detailed guidance and tools

The test is whether the work ends.

For many first-time reporters the answer is both, in sequence.

Ends · buy consultancy

A consultant builds it

  • A gap analysis
  • A baseline
  • An ESOS audit
  • A first report

Recruiters are compared in the sustainability recruitment assessment.

The menu of work is on ESG consulting services, and you can book a free 15-minute call to talk through which kind of help fits.

Decide what capability is missingExplore

Module 01 / 04

Scope

Can your team establish applicability?

ESG consultancy · quiz

Six claims you will hear, true or false

Who: Which entity or regulated activity? What: Which output or claim?

Explore the detailed guidance and tools

The false ones borrow urgency from a rule that does not apply.

The ESOS register question is the one with a penalty attached.

0 of 6 answered

01Under the FCA’s final rules, UK SRS S2 is mandatory for listed companies from 2027.

02An unquoted company with £40m turnover, £15m balance sheet and 200 employees is exempt from SECR.

03Any member of a professional body can sign off an ESOS assessment.

04Assurance of UK SRS disclosures is required by the FCA’s rules.

05FCA SDR applies to every UK company that publishes an ESG report.

06CSRD now reaches EU undertakings with more than 1,000 employees and more than €450m turnover.

Test the propositionExplore

Module 01 / 04

Who

Which entity or regulated activity?

Illustrative brief · no consultancy assessed

A worked brief: a board asks for reporting support

Identify which reporting rule or voluntary framework the board means. Ask for a scope note and a source-to-disclosure demonstration before comparing proposals.

For the detailed requirements, see ESG consulting services.

  1. 1

    Scope

    Entity, reporting period and applicable provision.

  2. 2

    Preparation

    Named calculations, disclosures and explanations.

  3. 3

    Review

    Management approval and any separate assurance.

Each date has a different meaning

The relevant dates, in order

Check who the date applies to and whether it is publication, application, submission or a planned milestone.

  1. 25 February 202601

    UK SRS published

    Available for voluntary use; publication alone does not create a universal company duty.

    Read the primary source

  2. 30 September 202602

    FCA final rules published

    PS26/19 replaces the consultation proposal.

    Read the primary source

  3. Periods from 1 January 202703

    Listed-company application

    UKLR 6, 14, 15, 16 and 22 report against the standards or explain.

    Read the primary source

  4. 2028 / for calendar-year companies04

    First reports under the new rule

    Other year ends have their own annual-report timetable.

    Read the primary source

A suggested delivery sequence

From the brief to the handover

This is an editorial buying and preparation sequence, not a statutory timetable or a promise about how long the engagement takes.

  1. 01 / Brief01

    Brief

    Name the duty or decision and the required output.
  2. 02 / Evidence02

    Evidence

    Collect records, methods and assumptions.
  3. 03 / Preparation03

    Preparation

    Draft the calculations, disclosures or action plan.
  4. 04 / Review04

    Review

    Resolve gaps and assign the relevant approvals.
  5. 05 / Handover05

    Handover

    Keep editable working, ownership and update guidance.

20 / Frequently asked

ESG consultancy questions, answered

What does an ESG consultant do?

An ESG consultant helps an organisation measure, disclose and manage environmental, social and governance matters: carbon accounting, materiality, governance, disclosure against named standards, ratings questionnaires and readiness for assurance.

Under one job title the market sells four different purchases (statutory carbon reporting, registered energy assessment, disclosure readiness and assurance), and they rarely come from the same firm.

Which ESG consultant do I need?

Start with the obligation, not the firm.

SECR needs carbon accounting attached to the annual report; ESOS Phase 4 needs a lead assessor on an approved register; UK SRS under the FCA’s rules needs disclosure readiness for a listed company; CSRD needs a team that can report in the European standards’ shape; FCA SDR is for regulated asset managers only.

Is UK SRS mandatory now?

Not mandatory.

Since the FCA’s final rules of 30 September 2026, listed companies in UKLR 6, 14, 15, 16 and 22 must report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027, with first reports in 2028.

For everyone else UK SRS remains voluntary.

Does an ESG consultant need to be accredited?

Usually not, because most ESG work has no legal credential.

The exceptions are ESOS, where the assessment must be reviewed by a lead assessor on one of the approved registers, and verification under the UK ETS, where the verifier must be accredited by UKAS.

Professional grades such as ISEP membership or Chartered Environmentalist status describe individuals, not firms.

Can the firm that writes our disclosure also assure it?

Assurance is not required by the FCA’s rules, but if you obtain it the report names the provider.

For sustainability assurance the IESBA standards bar a practitioner from assuming management responsibility for a client and generally prohibit self-review services for public interest entities.

Choose the assurance provider first, then brief the advisory work around it.

What does ESG consultancy cost in the UK?

No firm listed here publishes a price, and this site does not estimate one.

Ask each shortlisted firm for a written scope with the days by grade, and year two priced in the same proposal.

For SECR alone, the government measured a mean ongoing compliance cost of £7,100 a year, internal and external together.

What are the top ESG consulting firms in the UK?

This site does not rank firms and has assessed none.

Commercial studies rank consultancies against their own criteria, and those rankings measure breadth, size or reputation rather than fit for your obligation.

The firms in the directory here are listed alphabetically and described only from their own sites.

Does CSRD apply to UK companies?

Some.

Since Directive (EU) 2026/470 entered into force on 18 March 2026, CSRD scope requires more than 1,000 employees and more than €450 million turnover, cumulatively.

Third-country groups are caught through Article 40a, with a €450 million EU turnover test and a €200 million subsidiary or branch threshold.

Who needs an ESG consultant for FCA SDR?

Only FCA-regulated firms, chiefly asset managers.

The anti-greenwashing rule in ESG 4.3.1R applies to authorised firms’ communications about their products and services, and the entity-level SDR report applies to in-scope managers whether or not they use a label.

A company that is not FCA-regulated is outside SDR.

Is ESG still relevant in 2026?

The rules say so.

In 2026 the government published UK SRS, the FCA finalised comply-or-explain reporting for listed companies from 2027, ESOS Phase 4 guidance was published, and the EU revised ESRS.

What changed is the shape: fewer EU datapoints, and comply or explain rather than mandatory rules in the UK.

Should we hire an ESG manager instead of a consultant?

Buy consultancy for work that ends (a gap analysis, a baseline, a first report) and hire for work that repeats every year.

Many first-time reporters do both in sequence: a consultant to build the process, then an in-house lead to run it.

ESG software or ESG consultancy?

Software produces the numbers; a consultancy makes the choices behind them.

For an SME answering a customer questionnaire, software is often enough.

An ESOS assessment needs a lead assessor, and a first UK SRS gap analysis needs judgement, so those are consultancy purchases.

Do we need an ESG consultant in London?

No UK obligation turns on where a consultant is based.

The tests that matter are the obligation, the ESOS register for energy assessment and UKAS accreditation for UK ETS verification.

Who provides ESG assurance and audit services?

Audit firms and testing, inspection and certification groups both offer sustainability assurance.

Whoever you choose must be independent of whoever prepared the information, and the FCA asks a company that obtains assurance to name the provider.

Can an ESG consultant improve our ESG rating?

Ratings preparation is disclosure work.

Most weak scores reflect what is not published rather than what is not done, so ask which rating methodologies a firm has worked against.

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Sources

Primary sources

Every figure traces to the instrument’s owner.

Last verified 10 October 2026.

Checked against 21 sources fromlegislation.gov.ukDepartment for Energy Security and Net ZeroEnvironment AgencyGOV.UK (Environment Agency)Financial Conduct AuthorityDepartment for Business and Trade
  1. legislation.gov.uk
    SI 2008/410 Schedule 7 paragraph 20B

    SECR’s exemption: two or more of turnover not more than £36m, balance sheet not more than £18m, not more than 250 employees.

  2. legislation.gov.uk
    The Companies (Directors’ Report) and LLP (Energy and Carbon Report) Regulations 2018 (SI 2018/1155)

    The instrument that inserted SECR, from 1 April 2019.

  3. Department for Energy Security and Net Zero
    Independent evaluation of SECR (2026)

    19,900 organisations in scope; a mean ongoing cost of £7,100 a year.

  4. Department for Energy Security and Net Zero
    2026 greenhouse gas conversion factors: methodology paper, Table 9

    UK electricity generated 0.13096 kgCO2e/kWh (Scope 2); transmission and distribution losses 0.01299 (Scope 3).

  5. Environment Agency
    How to comply with ESOS Phase 4, §7.2

    The lead assessor duty, the dates and the routes.

  6. GOV.UK (Environment Agency)
    ESOS: approved lead assessor registers

    The seven professional bodies that keep approved registers.

  7. legislation.gov.uk
    The ESOS (Amendment) Regulations 2026 (SI 2026/701)

    The lead assessor’s seven-day notice, from 22 July 2026.

  8. Financial Conduct Authority
    PS26/19: Aligning listed issuers’ sustainability disclosures with international standards

    Comply or explain across UK SRS from 2027; reliefs; assurance transparency.

  9. Financial Conduct Authority
    PS26/19 (PDF), ¶¶1.2, 2.45, 3.6–3.7, 3.14

    The categories, the reliefs and the assurance statement.

  10. Financial Conduct Authority
    CP26/5, the consultation PS26/19 finalised

    Proposed mandatory S2; not adopted.

  11. Financial Conduct Authority
    Draft Technical Note 803.1 (September 2026)

    Proposed comply-or-explain guidance; comments by 28 October 2026.

  12. Department for Business and Trade
    UK SRS S1 and UK SRS S2

    Published 25 February 2026, available for voluntary use.

  13. EUR-Lex
    Directive (EU) 2026/470 (Omnibus I)

    In force 18 March 2026: 1,000 employees and €450 million, cumulative; Article 40a.

  14. European Commission
    Commission adopts revised European Sustainability Reporting Standards

    Adopted 3 July 2026; over 60% fewer mandatory datapoints.

  15. Financial Conduct Authority
    FCA Handbook, ESG 4.3: the anti-greenwashing rule

    ESG 4.3.1R applies to authorised firms’ communications about products and services.

  16. FRC
    ISSA (UK) 5000 (PDF)

    For periods beginning on or after 15 December 2026, or as at that date; earlier application permitted; voluntary.

  17. FRC
    FRC takes steps to support quality in sustainability assurance (12 November 2025)

    Issue of ISSA (UK) 5000.

  18. Department for Business and Trade
    Developing an oversight regime for assurance of sustainability-related financial disclosures

    A voluntary oversight regime and an interim register to be run by the FRC.

  19. IESBA
    IESSA Technical Overview (January 2025)

    Management responsibility and self-review.

  20. PCAF
    The Global GHG Accounting and Reporting Standard for the Financial Industry

    Financed emissions methodology.

  21. Greenhouse Gas Protocol
    Corporate Value Chain (Scope 3) Standard

    Category 15, investments.

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