UK SRSThe UK Sustainability Reporting Standards, ESOS, SECR and TCFD, read against the published text.HUBYOU ARE HEREUK SRS GuideAn independent reference guide to UK SRS, ESG, TCFD, SECR, ESOS and the global standards.Global Reporting StandardsSustainability reporting standards worldwide: ISSB, the EU CSRD after Omnibus I, California SB 253 and SB 261, and UK SRS.UK SRS StandardsUK SRS S1 and S2 at the provision: reliefs, comply or explain, and the FCA statements.ESOS QuestESOS Phase 4 in depth: qualification, the audit, sign-off, action plans and penalties, read against the Regulations.SRS EngineeringThe data build behind a UK SRS report: metrics, owners, controls and timing.SRS ReportWhat a UK SRS report contains, how it is assembled, and how to read one.UK SRS ReportAnalysis and commentary: CDP, the DESNZ emission factors, SECR and ESOS, with every figure cited.UK SRS NewsThe cluster's news publication, and what a UK SRS report contains.UK SRS DeliveryTemplates, costs, ESOS delivery guides and readiness assessment.UK SRS FinanceFinanced emissions, PCAF and IFRS S1/S2 for banks, insurers and asset managers.SECRStreamlined Energy and Carbon Reporting: deadlines, thresholds, eligibility and guidance.Carbon CreditsCarbon credit ratings, risk analysis, valuation and market structure.Environmental RegimesThe eight UK environmental reporting regimes, their thresholds, deadlines and regulators.UK SRS ServicesThe services arm: ESOS, SECR, net zero and sustainability consultancy.

Software · ESG management, cited

ESG management software: owners, controls and sign-off

ESG management software runs the process behind the numbers: who owns each metric, which controls apply, who approves, and what the board sees.

In the UK that process is now something listed boards declare on and disclose. This page sets out the rules that make it necessary, then lists 51 vendors in their own words; this site has tested none and ranks none.

What it does

What does ESG management software actually manage?

It manages people and decisions, where reporting software manages figures and pages.

A company can publish an accurate number without a management layer once; it cannot do it every year, across entities and teams, and show a board or an assurer how.

UK SRS S1 ¶27 asks a company to disclose management’s role, including the controls and procedures it uses, in the standard’s governance section.

So the test of a tool is whether it can show, for one published figure, the owner, the controls it passed, the reviewer and the approval.

  1. 1

    Assign

    An owner for every metric, target and disclosure, with a deadline.

  2. 2

    Control

    The checks each figure passes before it moves on: reconciliations, reviews, limits.

  3. 3

    Review

    A named reviewer, with comments and the version reviewed.

  4. 4

    Approve

    Sign-off by the person or body accountable, recorded.

  5. 5

    Evidence

    The source, the judgement and the estimate behind every number, kept.

UK SRS governance

What does UK SRS ask a company to say about governance?

It asks a company to describe the governance processes, controls and procedures used to monitor, manage and oversee sustainability-related risks and opportunities, under ¶26 of UK SRS S1.

¶27 then lists the specifics: the body or individual responsible, how responsibilities sit in terms of reference, how skills are ensured, how and how often the body is informed, how it oversees targets, and management’s role.

Listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS on a comply-or-explain basis for periods beginning on or after 1 January 2027, under PS26/19.

A management tool is where those answers are true, not just written down: the committee calendar, the briefing pack and the control log.

Read the risk management limb

¶44 asks for the processes used to identify, assess, prioritise and monitor sustainability-related risks, including the inputs and data sources, whether scenario analysis is used and how the process changed since last period.

It also asks how far those processes are integrated into the entity’s overall risk management, which is why ESG risks often live in the same register as other risks.

The standards in full are on UK SRS S1 and S2.

UK SRS S1 governanceExplore

UK SRS S1 governance

The body responsible

The board, committee or individual overseeing sustainability-related risks and opportunities.

Controls

Does the Corporate Governance Code require ESG controls?

It requires a declaration over them, not a report on ESG.

The FRC says the 2024 Code asks the board to declare the effectiveness of material controls and “extends these controls to include those over reporting, such as narrative and ESG reporting controls”.

Provision 29 applies to financial years beginning on or after 1 January 2026, for companies in the commercial companies and closed-ended investment funds categories.

The same Code deliberately contains no sustainability reporting requirement, so a vendor claiming the Code requires ESG reporting has misread it.

For a listed board, a control log that a tool keeps is the evidence behind the declaration.

2024
Code

What it asks

From financial years beginning on or after 1 January 2026, a board declaration on material controls, extended to narrative and ESG reporting controls.

Provision 29; commercial companies and closed-ended funds categories.

What it does not

No sustainability reporting requirement: the FRC left it out to avoid duplicating the Listing Rules and the Companies Act.

The FRC’s own explanation.

Your obligations

Which capabilities does your organisation need?

The planner beside this takes the UK obligations you carry and returns the capabilities a platform must show, each tied to the provision that creates the need.

Management capabilities sit across all of them: an owner, a control and an approval for every output on the list.

It never names or ranks a product; take the list into a demonstration and ask for each item on your own data.

Obligations in, capabilities out

Are you a quoted company, or a large unquoted company or LLP within SECR?

A requirements list, not a recommendation: it names no product. Each line is tied to the provision that creates it.

Nothing is stored or sent.

Sign-off

Who is accountable when an ESG figure is wrong?

Strategic report

Board approvalCA 2006 s.414D

Knowing approval

An offenceIf it does not comply with the Act

s.172(1) statement

In the strategic reportNot for medium-sized companies

ESOS

Director sign-offAssessment, action plan and updates

The directors, through the reports they approve.

The strategic report must be approved by the board and signed on its behalf, and a director who knew it did not comply with the Act, or was reckless about it, and failed to prevent approval commits an offence under section 414D.

The strategic report also carries the section 172(1) statement under s.414CZA, describing how directors had regard to matters including the impact of operations on the community and the environment under s.172(1)(d).

SECR content sits in the directors’ report under Schedule 7, and the ESOS assessment is signed off by directors, so the approval trail a tool keeps maps onto real legal sign-offs.

Judgements and estimates

How should judgements and estimates be recorded?

As decisions with an owner, a date and a reason, because UK SRS asks for them to be explained.

UK SRS S1 ¶74 asks for the judgements with the most significant effect on the disclosures, and ¶¶77–78 for the amounts subject to high measurement uncertainty, with their sources and assumptions, in the standard.

¶79 is reassuring: reasonable estimates are an essential part of preparation and do not undermine usefulness if they are accurately described and explained.

¶83 asks for material prior-period errors to be corrected by restating comparatives, which a tool can do only if it kept the original.

How to measure the share of a metric that is estimated is on sustainability analytics software.

What S1 asks you to explainExplore

What S1 asks you to explain

Judgements

The ones with the most significant effect, such as what is material.

Assurance

Will an assurer want to see the management trail?

If you choose assurance, yes, and the trail is most of what they test.

The FRC issued ISSA (UK) 5000 for voluntary use, effective for periods beginning on or after 15 December 2026; no UK law requires sustainability assurance.

The government’s response sets up a voluntary oversight regime for assurance providers, with an interim register intended to be operational ahead of the 2027 reporting year.

An assurer will ask who prepared a figure, which controls it passed, who reviewed it and what evidence supports it, which is the management layer by another name.

The assurance tooling is covered on sustainability assurance software.

The vendors

Which vendors offer ESG management software?

51 vendors this site files under ESG reporting or EHS, alphabetically, which ranks nothing, each in its own words and linked to its own site.

The registry covers 73 vendors across all categories, read 11 October 2026 and 30 September–1 October 2026.

51 vendors · esg reporting, ehs

Show vendors by category

Alphabetical, which ranks nothing.

Each description is the vendor’s own words from its own site, read 11 October 2026 and 30 September–1 October 2026; prices appear only where the vendor publishes one.

No product here has been tested by this site.

Each vendor’s own words are linked from its profile; ask each to show its workflow, approvals and audit trail on one of your own metrics.

51 vendors, own wordsExplore

51 vendors, own words

ESG reporting and EHS

51 vendors in these categories.

An order of work

Where should an ESG team start?

  1. 01 / Inventory01

    List every published figure

    Each metric, target and statement you publish, with its regime.

    UK SRS S1 ¶46

  2. 02 / Owners02

    Name an owner for each

    A preparer, a reviewer and an approver.

    UK SRS S1 ¶27

  3. 03 / Controls03

    Define the controls

    What each figure must pass before approval.

    2024 Code, Provision 29

  4. 04 / Judgements04

    Record judgements and estimates

    With the reason, the date and the owner.

    ¶¶74–79

  5. 05 / Sign-off05

    Approve and keep

    Board approval recorded; originals kept for restatement.

    CA 2006 s.414D

This site has tested no products

Nothing on this page is a rating, ranking or recommendation of any product.

In short

What should a board take from this?

A board can only declare on ESG controls that someone has written down and kept.

Each row is sourced in the sections above.
What is trueWhat it means for a tool
UK SRS S1 asks for governance, controls and management’s role.Owners, committees and controls held as records, not slides.
Provision 29 covers ESG reporting controls from 2026 financial years.A control log a listed board can rely on.
The strategic report is approved by the board, and knowing approval of a non-compliant one is an offence.An approval trail per report.
Estimates are acceptable if explained.Judgements and estimates recorded with reasons.
Assurance is voluntary.Evidence ready if you choose it.

Next, test what a platform must output for each duty on ESG compliance software.

Frequently asked

ESG management software, answered

What is ESG management software?

Software for the governance and workflow side of ESG: who owns each metric, which controls apply, who reviews and approves, what the board sees and what evidence sits behind each figure.

Most ESG platforms combine it with data collection and reporting; this page is about the management layer.

How is ESG management software different from ESG reporting software?

Reporting software produces the disclosure; management software runs the process that makes the disclosure safe to sign — owners, deadlines, reviews, controls and sign-off.

Many products do both, and the demonstration should test both.

What governance does UK SRS ask companies to disclose?

UK SRS S1 ¶¶26–27 asks which body or individual oversees sustainability-related risks and opportunities, how that is reflected in terms of reference and role descriptions, how skills are ensured, how and how often the body is informed, how it oversees targets, and management’s role, including the controls and procedures used.

Is UK SRS mandatory?

Not as such.

Listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS on a comply-or-explain basis for periods beginning on or after 1 January 2027, under FCA PS26/19.

For everyone else it is voluntary.

Does the UK Corporate Governance Code require ESG reporting?

No. The FRC deliberately left a sustainability reporting requirement out of the 2024 Code.

Its only ESG hook is Provision 29: from financial years beginning on or after 1 January 2026, the board’s declaration on the effectiveness of material controls extends to reporting controls, including narrative and ESG reporting controls.

Who signs off ESG disclosures?

The board, in most cases.

The strategic report must be approved by the board and signed on its behalf (CA 2006 s.414D), and a director who knowingly or recklessly approves a non-compliant one commits an offence.

SECR content sits in the directors’ report, and ESOS submissions are signed off by directors.

What is a section 172 statement?

A statement in the strategic report describing how the directors have had regard to the matters in s.172(1), which include the impact of the company’s operations on the community and the environment (CA 2006 s.414CZA).

Medium-sized companies are exempt.

Do estimates have to be avoided?

No. UK SRS S1 ¶79 says reasonable estimates are an essential part of preparing sustainability-related disclosures and do not undermine their usefulness if accurately described. ¶78 asks the entity to identify amounts with high measurement uncertainty and explain the sources and assumptions.

Is ESG assurance required in the UK?

No UK law requires it.

The FRC issued ISSA (UK) 5000 for voluntary use, effective for periods beginning on or after 15 December 2026, and the government is setting up a voluntary oversight regime for assurance providers.

How often should materiality be reassessed?

At each reporting date, under UK SRS S1 ¶B28.

A management tool should keep the record of each year’s assessment, not overwrite it.

Which ESG management software is best?

This site has tested no products and names no best.

The vendors below are listed alphabetically in their own words.

Choose by whether a product can show the owner, control, reviewer and evidence behind one figure you will publish.

Has this site tested any ESG management software?

No. This page is built from UK SRS S1, the UK Corporate Governance Code, the Companies Act and the assurance standard, each cited to its source, and the vendor list quotes only what each vendor says about itself.

Sources

Primary sources

Every rule on this page traces to the provision listed here.

Vendor descriptions are cited on each vendor’s profile to the vendor’s own page.

Checked against 17 sources fromDepartment for Business and TradeFinancial Conduct AuthorityFinancial Reporting Councillegislation.gov.ukGHG Protocol (WRI, WBCSD)
  1. Department for Business and Trade
    UK SRS S1 General Requirements, ¶¶26–27

    Governance: the body responsible, how it is informed, and management’s role and controls.

  2. Department for Business and Trade
    UK SRS S1, ¶¶43–44

    Risk management processes, inputs and data sources.

  3. Department for Business and Trade
    UK SRS S1, ¶¶45–51

    Metrics, entity-developed metrics and targets.

  4. Department for Business and Trade
    UK SRS S1, ¶¶74–85

    Judgements, measurement uncertainty and errors.

  5. Department for Business and Trade
    UK SRS S1 and S2 publication page

    Published 25 February 2026.

  6. Financial Conduct Authority
    PS26/19

    Comply or explain for UKLR 6, 14, 15, 16 and 22, periods from 1 January 2027.

  7. Financial Reporting Council
    UK Corporate Governance Code 2024

    Provision 29 extends the controls declaration to narrative and ESG reporting controls.

  8. legislation.gov.uk
    Companies Act 2006, section 172

    Directors’ duty, including the impact on the community and the environment.

  9. legislation.gov.uk
    Companies Act 2006, section 414CZA

    The section 172(1) statement in the strategic report.

  10. legislation.gov.uk
    Companies Act 2006, section 414D

    Board approval of the strategic report, and the offence for knowingly approving a non-compliant one.

  11. Financial Reporting Council
    ISSA (UK) 5000 (PDF)

    Issued for voluntary use; effective for periods from 15 December 2026.

  12. Financial Reporting Council
    FRC steps to support assurance of sustainability reporting

    The assurance standard’s status.

  13. Department for Business and Trade
    Assurance of sustainability reporting: government response

    A voluntary oversight regime for assurance providers.

  14. legislation.gov.uk
    SI 2008/410, Schedule 7

    SECR content in the directors’ report.

  15. legislation.gov.uk
    ESOS Regulations 2014

    Director sign-off of the ESOS assessment.

  16. Financial Reporting Council
    Sustainability reporting developments FAQ

    The FRC’s position on sustainability reporting.

  17. GHG Protocol (WRI, WBCSD)
    Corporate Accounting and Reporting Standard

    Transparency and an audit trail.

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