The standards
Does it apply to you
Reporting under it
Start here
Dates and penalties
Doing it
What you must file
Doing it
Start here
Setting targets
Who and where
The UK duty
Doing it
The baseline
Europe
Reporting more widely
Carbon markets and trade
Packaging and net zero
Carbon accounting
Choosing
Carbon
Compliance and offsets
Software
Templates
Careers
ESG reporting · UK requirements
There is no single ESG report in UK law.
Fourteen separate regimes reach UK organisations instead, among them UK SRS for listed companies, SECR, climate-related financial disclosure, ESOS, the modern slavery statement and gender pay gap reporting.
Each has its own test, document and date, so the work is finding the ones that reach you.
Fourteen duties
Fourteen separate regimes, grouped by who they reach; PPN 006 is a bidding condition and CSRD is EU law.
Listed companies come first, then the duties most large companies and LLPs meet, then those that reach particular sectors or bidders.
The FCA’s own summary of what listed issuers owe is on its reporting requirements page.
Every framework, voluntary ones included, is on sustainability reporting requirements in the UK.
Companies in UKLR 6, 14, 15, 16 and 22 report against S1 and S2 in the annual financial report, or explain why not (FCA PS26/19).
Quoted companies at any size, and unquoted companies and LLPs that exceed two of £36m turnover, £18m balance sheet and 250 employees, report energy and emissions in the directors’ report (SI 2008/410 Sch 7), or for an LLP in a separate energy and carbon report (SI 2008/1911 reg 12B).
Traded companies, banks, insurers, AIM companies and companies over £500m turnover make eight climate disclosures in the strategic report (CA 2006 s.414CA).
The strategic report says how the directors had regard to the community and the environment (CA 2006 s.414CZA); in the non-financial and sustainability information statement, the five s.414CB(1) matters apply only to traded, banking and insurance companies with more than 500 employees, and AIM and high-turnover companies give the climate disclosures alone (s.414CB).
Large undertakings audit their energy use, or hold ISO 50001, and notify the Environment Agency (SI 2014/1643).
Suppliers of goods or services publish a signed statement on their website, linked from the homepage (MSA 2015 s.54).
Private and voluntary employers publish six pay and bonus figures on their own site and the government’s service (SI 2017/172).
Trustees, and authorised master trusts and CDC schemes at any size, publish a climate report (SI 2021/839).
Every sustainability claim must be fair, and fund managers using a label make product and entity disclosures (FCA ESG sourcebook).
Operators submit a verified emissions report and surrender allowances by 30 April (SI 2020/1265).
Small and large producers report packaging data through the government’s service (SI 2024/1332).
Importers at £50,000 or more in a rolling year register, file returns and pay HMRC (Finance Act 2026 Part 5).
Suppliers publish Scope 1, Scope 2 and five Scope 3 categories with a net zero commitment by 2050 (PPN 006).
The EU entity publishes an ESRS sustainability statement with limited assurance (Directive (EU) 2026/470).
Status
Parts of it are.
The law reaches you duty by duty, never as “ESG”.
UK SRS is no longer simply voluntary pending future rules.
Since PS26/19 on 30 September 2026, listed companies in UKLR 6, 14, 15, 16 and 22 report against it or explain why not, for periods beginning on or after 1 January 2027.
SECR does not catch a company for having more than 250 employees, or more than £36m turnover, or more than £18m on its balance sheet.
It catches a large unquoted company that exceeds two of those three, because paragraph 20B exempts any that meets two of the “not more than” conditions, and an LLP on the same figures under SI 2008/1911 reg 12B.
SECR, climate disclosure, ESOS, modern slavery, gender pay gap, the s.172(1) statement, pension scheme reports, UK ETS, UK CBAM and packaging EPR.
PPN 006 is a condition for bidders on in-scope government contracts, not a statute.UK SRS for UKLR 6, 14, 15, 16 and 22, and the Code’s Provision 29.
Report, or say what is missing and why.UK SRS for everyone else, GRI, TNFD and CDP.
Often asked for by customers, lenders and investors.One company, test by test
An AIM-traded manufacturer with 600 staff, £120m turnover and a £60m balance sheet owes six duties, and UK SRS is not one of them.
It is an illustration, not a real organisation.
A private LLP with 300 staff and £40m turnover owes SECR (SI 2008/1911 reg 12B), ESOS, gender pay gap reporting and, if it supplies goods or services, the slavery statement, but not climate disclosure, which reaches an LLP like it only above 500 employees and £500m turnover.
A UKLR 6 commercial company with 2,400 staff owes all of it, plus UK SRS on comply or explain and the Code’s Provision 29.
The seven scope tests behind these answers, and their operators, are in the reference below.
No: AIM is not on the Official List, so none of UKLR 6, 14, 15, 16 or 22 applies, and UK SRS stays voluntary for it.
Yes: AIM makes it unquoted for SECR, and it exceeds all three of £36m, £18m and 250, so Part 7A applies (Sch 7 ¶20B).
Yes: the AIM limb of s.414CA(1)(e) applies, and it has more than 500 employees.
Yes: it has at least 250 employees (Sch 1), so it notifies by 5 December 2027.
Yes: £120m is above the £36m slavery threshold (SI 2015/1833), and 250 or more employees on 5 April bring gender pay gap reporting (SI 2017/172).
Yes: it exceeds the medium-sized limits of £54m, £27m and 250 (s.414CZA), so six duties in all.
Not on these figures: packaging EPR turns on tonnage handled, UK CBAM on imports, UK ETS on covered installations and PPN 006 on bids for government contracts.
The employee tests use different operators: ESOS starts at 250, while an unquoted company’s SECR size exemption includes an average of exactly 250.
This fictional size-test comparison uses a standalone UK unquoted company with £40 million turnover and a £15 million balance sheet.
Assume the figures and employee result hold for the relevant two consecutive financial years, with no parent or group complication.
| Employee result | SECR size test | ESOS size test |
|---|---|---|
| Exactly 250 under each regime’s own counting rules | Exempt: both the £15m balance sheet and 250 employees satisfy the “not more than” conditions | Meets the employee limb: at least 250 is enough |
| 251 under each regime’s own counting rules | Not size-exempt on these stable figures: turnover and headcount both exceed the SECR limits | Still meets the employee limb |
These are size-test results, not a complete compliance opinion: count employees under each instrument and check the relevant period, qualification date and any relief separately.
For the period and relief checks, use SECR reporting requirements and the ESOS Phase 4 guide.
Penalties
ESOS, pension scheme reports and the UK ETS carry penalties of their own; SECR and climate disclosure are enforced through the Companies Act.
| Regime | Sanction | Who acts |
|---|---|---|
| ESOS | Up to £50,000 for a missed audit, plus £500 a working day for up to 80 working days, and publication | The Environment Agency |
| SECR and climate disclosure | No penalty in the instruments; a defective report can be revised by court order under s.456 | The Financial Reporting Council |
| Company directors | An offence to approve a directors’ or strategic report knowing it does not comply, or reckless as to that, and failing to take reasonable steps to prevent it | Prosecution under CA 2006 s.419(3) and s.414D |
| SECR, LLPs | Offences for members who fail to secure, or approve a defective, energy and carbon report | Through SI 2008/1911 |
| UK SRS | A listing-rule obligation; supervisory information planned for the second half of 2027 | The FCA |
| Pension scheme climate report | A mandatory penalty of at least £2,500 for failing to publish | The Pensions Regulator |
| Gender pay gap | An unlawful act | The Equality and Human Rights Commission |
| Modern slavery statement | An injunction; no fine | The Secretary of State |
| UK ETS | An excess emissions penalty for each allowance not surrendered | The scheme regulator |
Who acts
Who acts
Who acts
Who acts
Who acts
Who acts
Deadlines
The next are 31 December 2026 (ESOS qualification), 1 January 2027 (UK SRS periods begin) and 5 December 2027 (ESOS compliance).
SECR and climate disclosure run on the financial year, UK SRS on the accounting period, and ESOS on a four-year cycle that ignores the year end, each date fixed in an instrument.
Listed companies
UK SRS S1 and S2 on comply or explain, with reliefs in the first two years.
The Department for Business and Trade published UK SRS S1 and S2 on 25 February 2026, for voluntary use by any entity under its UK SRS guidance.
The FCA turned them into a duty for companies in five UK Listing Rules categories: UKLR 6, 14, 15, 16 and 22.
The first periods begin on or after 1 January 2027, and first reports follow in 2028 (PS26/19 ¶3.12).
A company reports against S2 and S1, or says what it has not met, why, and what it will do.
The rule text, the explain statement and every relief are on UK SRS reporting requirements.
More: who is in scope · the FCA rule · scope and thresholds · UK SRS reporting · UK SRS compliance · UK SRS S1 and S2
Private companies and LLPs
SECR first, climate disclosure above 500 employees, then the strategic-report statements.
SECR’s size test is its own, and the 2025 uplift to the Companies Act limits did not move it.
Above 500 employees, climate-related financial disclosure adds eight disclosures to the strategic report.
Every SECR paragraph and the 40,000 kWh relief are on SECR reporting requirements, and the climate duty on CFD reporting requirements.
More: SECR reporting guide · SECR · climate-related financial disclosures · TCFD in the UK · non-financial reporting requirements · ESG reporting in practice · sustainability reporting · ESG consultancy · ESG reporting consultants
Under the £54m turnover and £27m balance sheet ceilings in force since 6 April 2025, so it is medium-sized for its accounts.
It exceeds £36m and £18m, two of SECR’s three, so it reports energy and carbon in the directors’ report.
ESOS
It is an energy audit and a notification, not a disclosure.
ESOS is never printed in the accounts: the participant tells the Environment Agency it has done the work.
Its size test is an “or”, not two of three: Schedule 1 asks for 250 employees, or both money limbs exceeded.
SI 2026/701, in force since 22 July 2026, removed Display Energy Certificates and Green Deal Assessments as routes, widened the ISO 50001 route, and added a report of savings achieved, a review of unimplemented measures and a third progress update.
What the notification holds, the action plan and the progress updates are on ESOS reporting requirements.
More: ESOS Phase 4 in full · ESOS deadlines · the ESOS guide · ESOS vs SECR
The EU
Not in its own right, but it can reach a UK group three ways.
The Corporate Sustainability Reporting Directive reaches a UK group through an EU subsidiary in scope, an EU listing, or the third-country route in Article 40a.
Directive (EU) 2026/470 narrowed the main test to undertakings exceeding both 1,000 employees and €450m, for years from 1 January 2027, after the Council’s sign-off.
A CSRD reporter may not require a supplier averaging 1,000 employees or fewer to provide more than the voluntary standard’s capped datapoints.
The Commission’s explanatory note says a customer asking for more must say so, and the supplier may decline.
The routes, the revised ESRS and the timing are on CSRD reporting requirements for UK groups.
More: ESG questionnaire · VSME · CSRD vs UK SRS
One exceeding both 1,000 employees and €450m net turnover, for years from 1 January 2027.
Securities on an EU regulated market, which from 2027 bring the issuer in only on the same 1,000-employee and €450m test.
A non-EU parent with over €450m of EU turnover in each of the last two years, and an EU subsidiary or branch over €200m, from 2028; no headcount test.
Directive (EU) 2026/470, Arts 19a and 40a as amended
Your organisation
Four facts decide it: legal form, listing, turnover and headcount.
One year’s figures · eight UK duties
5 of 8 tests point to a duty on these figures.
No UK SRS duty for this category or for an unlisted entity.
The standards remain available for voluntary use.
Fewer than two conditions are met, so these figures point to a SECR duty: UK energy, emissions and an intensity ratio in the directors’ report.
At or under the 500-employee floor, which applies to every limb, so this duty does not arise.
The large-undertaking test is met.
For Phase 4 it is taken on 31 December 2026 across the UK group, with compliance notified by 5 December 2027.
Total turnover is not less than £36 million, so a supplier of goods or services publishes a slavery and human trafficking statement each financial year.
Subsidiaries’ turnover counts.
250 or more employees: a private or voluntary-sector employer publishes six figures within 12 months of the 5 April snapshot date.
The count is taken on that date, not as an average.
Larger than medium-sized on these figures, so the strategic report includes a statement of how the directors had regard to s.172(1)(a)–(f), including the environment.
Not applicable: the Code reaches the commercial companies and closed-ended investment funds categories only.
One year, one entity, literal readings.
It does not aggregate groups, apply the two-year rules or the ESOS snapshot date.
Nothing you enter leaves your browser.
The result is a starting point: group rules, two-year tests and snapshot dates need separate review.
Order of work
Settle the entity, then the listing, then the size tests, then the dates, then where each report goes.
For the software categories that support these reporting workflows, see the ESG software guide.
More: ESG frameworks compared · carbon reporting software · ESG software compared · ESG standards
Which company, LLP or group is reporting, for which period.
UKLR 6, 14, 15, 16 or 22, AIM, or none: it decides UK SRS and SECR’s quoted route.
Each regime’s own test, including any that looks back over two consecutive years.
5 April for gender pay gap, 31 December 2026 for ESOS Phase 4, the financial year for SECR.
Directors’ report, strategic report, annual financial report, website or regulator.
Preparation
Scope and period first, then each disclosure area, then the statements.
The reporting output
Annual financial report: UK SRS disclosures, explanations and applicable FCA statements.
The reporting output
Directors’ report or LLP energy and carbon report, under the applicable instrument.
The reporting output
The non-financial and sustainability information statement, subject to the applicable scope and reliefs.
The reporting output
Applicable assessment records and scheme notification, followed by action-plan and progress-update obligations.
Preparation order is suggested.
The legal requirement is in the cited instrument; scope and any exceptions need separate assessment.
For the FCA statements, read PS26/19 Appendix 1.
UK ESG reporting is a set of separate legal duties, so the work is to find the ones that reach you and report each where its own law says.
No UK statute requires it; listed companies say whether they obtained it.
Only an EU subsidiary in CSRD scope must carry an opinion.
| Regime | Assurance required? | What is stated |
|---|---|---|
| SECR and climate disclosure | No | The auditor reports on consistency with the accounts and compliance with the law, not on the figures |
| UK SRS, listed companies | No | Whether assurance was obtained and, if so, the provider, scope, level and standards (UKLR 6.6.6R(8)(d)) |
| CSRD, an EU subsidiary in scope | Yes | A limited assurance opinion on the sustainability statement |
Who must assure
Who must assure
Who must assure
Not yet: two consultations close in October and November 2026, and none is law.
The FCA’s earlier proposals are in CP26/5; the final position is PS26/19.
Frequently asked
ESG reporting is an organisation’s published account of environmental, social and governance matters: its energy use and emissions, its workforce and supply chain, and how it is governed.
In the UK it is not one document.
It is the sum of separate duties, such as SECR in the directors’ report, climate-related financial disclosure in the strategic report and the modern slavery statement on the website, plus any voluntary framework the organisation chooses.
They are the legal duties that make an organisation publish or notify specific environmental, social or governance information.
Each has its own instrument, its own scope test, its own document and its own date.
In the UK the main ones are UK SRS for listed companies on a comply-or-explain basis, SECR, climate-related financial disclosure, ESOS, the modern slavery statement and gender pay gap reporting.
There is no single ESG report in UK law.
The duties are separate instruments: SECR energy and carbon reporting in the directors’ report (SI 2008/410 Schedule 7), climate-related financial disclosure in the strategic report (Companies Act 2006 sections 414CA and 414CB), ESOS energy audits notified to the Environment Agency, the Modern Slavery Act statement, gender pay gap reporting, and for listed companies the FCA’s listing rules, which move from TCFD to UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027 under PS26/19.
Parts of it are, for the organisations each regime catches.
SECR, climate-related financial disclosure, ESOS, the Modern Slavery Act statement and gender pay gap reporting are in force now.
UK SRS S1 and S2 are voluntary standards; the FCA’s final rules, published on 30 September 2026, require listed companies in five categories to report against them or explain why not.
Nothing requires a document called an ESG report.
Each regime has its own test.
SECR reaches quoted companies at any size and unquoted companies and LLPs that do not meet two of its three “not more than” conditions (£36m turnover, £18m balance sheet, 250 employees).
Climate disclosure reaches named categories of company with more than 500 employees.
ESOS reaches undertakings with at least 250 employees, or with turnover over £44m and a balance sheet over £38m.
The FCA’s UK SRS rules reach companies listed in UKLR 6, 14, 15, 16 and 22, at any size.
In-scope listed companies must meet the FCA reporting obligation.
PS26/19 adopts a comply-or-explain approach across all of UK SRS, S2 included, for companies in five listing categories and for accounting periods beginning on or after 1 January 2027, with first reports in 2028.
The consultation had proposed mandatory S2 reporting; the final rules dropped it.
For every other UK entity the standards remain voluntary.
The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022, SI 2022/31, in force for financial years beginning on or after 6 April 2022.
They amended sections 414C, 414CA and 414CB of the Companies Act 2006 to require eight climate-related disclosures from traded companies, banks, insurers, AIM companies and companies with turnover over £500 million, where they have more than 500 employees.
SI 2022/46 did the same for large LLPs.
Large ones do, through regimes that test size rather than listing: SECR for unquoted companies that do not meet two of the three exemption conditions, climate disclosure for companies with turnover over £500 million and more than 500 employees, ESOS, the Modern Slavery Act statement at £36 million turnover and gender pay gap reporting at 250 employees.
No UK SRS requirement or threshold for private companies has been proposed.
No UK statute requires a small or medium-sized company to publish an ESG report.
The pressure arrives through customers, lenders and tenders instead.
Where the customer reports under the EU’s CSRD and the supplier averages 1,000 employees or fewer, the value chain cap limits what the customer may require for that report, once its member state has transposed the rule, due by 19 March 2027.
The Companies Act size limits rose, and SECR’s did not.
SI 2024/1303 raised the medium-sized ceilings to £54 million turnover and £27 million balance sheet, but SECR’s own table in SI 2008/410 Schedule 7 paragraph 20B still reads not more than £36 million, £18 million and 250 employees.
A company can therefore be medium-sized for its accounts and still inside SECR.
The qualification date is 31 December 2026 and the compliance date is 5 December 2027, both fixed by regulation 4 of the ESOS Regulations.
The Phase 4 action plan follows by 5 December 2028, with progress updates due on 5 December 2029, 2030 and 2031.
Only very narrowly.
An unquoted company or LLP reports emissions from transport fuel, which can include some value chain travel, but no other Scope 3 category appears in Part 7A of Schedule 7.
A quoted company has no Scope 3 limb at all.
Listed companies meet Scope 3 instead under UK SRS S2 from 2027, after a one-year relief, on a comply-or-explain basis.
No UK statute requires sustainability information to be assured, and SECR mentions no assurance.
The auditor of the accounts gives an opinion on whether the strategic and directors’ reports are consistent with the accounts and prepared in accordance with the law, which is not assurance over the figures.
Under the FCA’s final rules, a listed company states whether it obtained assurance and, if so, the provider, scope, level and standards.
SI 2026/701, in force on 22 July 2026, removed Display Energy Certificates and Green Deal Assessments as compliance routes, added a report of savings achieved and a review of unimplemented action plan measures, added a third progress update due on 5 December 2031, and widened the ISO 50001 route to certification covering total or significant energy consumption.
The qualification thresholds did not change.
It depends on the regime.
ESOS carries civil penalties set in Part 8 of its regulations, up to £50,000 for failing to undertake an energy audit plus £500 a working day for up to 80 working days, and publication.
SECR and climate disclosure create no penalty of their own; a defective report is dealt with under the Companies Act, including court-ordered revision.
The Modern Slavery Act duty is enforced by injunction, and gender pay gap failures are unlawful acts the Equality and Human Rights Commission can act on.
SECR’s two-of-three test most of all.
| Regime | Test | Operator | Provision |
|---|---|---|---|
| UK SRS (FCA) | Listing category: UKLR 6, 14, 15, 16 or 22 | No size limb at all | PS26/19 ¶3.6 |
| SECR, unquoted company | Exempt if two or more of: turnover not more than £36m; balance sheet not more than £18m; not more than 250 employees | “Not more than”, two of three | Sch 7 ¶20B(2) |
| Climate disclosure | A traded company, bank, insurer, insurance market participant, AIM company or a company with turnover over £500m, which also has more than 500 employees | “More than”; the headcount floor applies to every limb | CA 2006 s.414CA |
| ESOS | At least 250 employees, or turnover in excess of £44m and balance sheet in excess of £38m | “At least” OR two “in excess of” limbs joined by AND | SI 2014/1643 Sch 1 |
| Modern slavery statement | Total turnover, including subsidiaries, of not less than £36m | “Not less than”, one limb | SI 2015/1833 regs 2–3 |
| Gender pay gap | 250 or more employees on the 5 April snapshot date | A headcount on one day, not an average | SI 2017/172 reg 1(2) |
| Section 172(1) statement | Required unless the company qualifies as medium-sized: two or more of not more than £54m, £27m and 250 | An exemption, as SECR’s is | CA 2006 s.465(3) |
SECR’s £36 million and the Modern Slavery Act’s £36 million are a coincidence of drafting, not a cross-reference.
SECR is two of three conditions for one company; the slavery threshold is a single turnover test that counts subsidiaries.
| Often said | What the primary source says |
|---|---|
| UK SRS S2 becomes mandatory for listed companies in 2027 | The final rules put all of UK SRS on comply or explain (PS26/19 ¶¶1.2, 1.7). The comply-or-explain reporting obligation continues when transitional reliefs expire. |
| UK SRS remains voluntary while regulators plan future mandatory integration | Since PS26/19 on 30 September 2026, listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS or explain why not, for periods beginning on or after 1 January 2027. |
| SECR applies above 250 employees, £36m turnover or £18m balance sheet | An unquoted company or LLP is in scope only when it exceeds two of the three (Sch 7 ¶20B; SI 2008/1911 reg 12B). |
| 515 companies must comply with UK SRS | PS26/19 gives no total. CP26/5 estimated that around 600 listed companies would be affected; that was the consultation’s estimate. |
| Listed companies must publish a transition plan | The FCA says it is not requiring one. Companies say whether they have published a plan and where it is. |
| Companies are premium-listed or standard-listed | Those segments were abolished on 29 July 2024 and replaced by UK Listing Rules categories. |
Back to the UK SRS reference.
Sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
Suggested preparation steps and the separate consultation on draft guidance.
Published 30 September 2026: comply or explain across UK SRS for five listing categories.
The scope, dates, reliefs, early adopters and the made rule text, UKLR 6.6.6R(7A), (7B) and (8).
The consultation that PS26/19 finalises, and its estimate of around 600 affected companies.
The TCFD statement that governs periods beginning before 1 January 2027.
Published 25 February 2026, available for voluntary use.
The four pillars, connected information, judgements and measurement uncertainty.
UK SRS S2 confirmed as a national reporting framework for section 414CB(6).
SECR for quoted companies (Part 7) and large unquoted companies (Part 7A).
The “not more than” exemption test and the conditional 40,000 kWh relief.
The instrument that inserted SECR, for financial years beginning on or after 1 April 2019.
The measured population of about 19,900 organisations in scope.
The 11,300 forecast, the £7,100 mean ongoing cost and the recommendation to retain SECR with amendments.
The climate-related financial disclosure scope and the eight disclosures at s.414CB(2A).
The amending instrument, in force 6 April 2022, with its review duty in regulation 5(2).
The separate LLP instrument.
The trustee regime, its asset thresholds and its mandatory publication penalty.
The large-undertaking test: at least 250 employees, or both money limbs exceeded.
The Phase 4 changes in force from 22 July 2026.
The penalty maxima for the ESOS offences.
The qualification date, the compliance date and the 95% coverage rule.
The lower initial penalty the regulator normally imposes on new entrants.
The statement duty; the £36 million threshold sits in the regulations, not the Act.
The 250-employee snapshot test and the six figures.
The section 172(1) statement and its medium-sized exemption.
Provision 29 and the Code’s scope by listing category.
The four investment labels and the anti-greenwashing rule for all authorised firms.
Made 15 December 2025; authorisation required from 29 June 2028.
A carbon reduction plan for contracts above £5 million a year, including VAT.
Monitoring, verified reports by 31 March, surrender by 30 April, and the excess emissions penalty in article 52.
The UK CBAM: a tax on imports of CBAM goods from 1 January 2027, with registration from 1 January 2028.
The large and small producer tests and the packaging data each producer reports.
Open until 30 November 2026; paragraph 149 on where SECR disclosures would sit.
The narrowed CSRD scope, the value chain cap and the 19 March 2027 transposition date.
The voluntary standard that sets the cap, and the revised ESRS, both applying to financial years from 2027.
The customer must say which requested items exceed the cap and that the supplier may decline them.
Court-ordered revision of a defective strategic or directors’ report.
The FRC is authorised for the purposes of section 456 from 6 May 2021.
The directors’ offence of approving a non-compliant directors’ report.
Approval of the strategic report, and the directors’ offence for a non-compliant one.
Continue your research
Each neighbouring question has its own guide.
| Question | Where it is answered |
|---|---|
| Social value in procurement | The social value model |
| Membership bodies | Sustainability reporting for membership organisations |
| Supply-chain due diligence | UK deforestation due diligence |
| Investment stewardship | The UK Stewardship Code |
| Your own figures | Create a free account |
| A question to talk through | Book a free 15-minute call |
See also: MEES · EUDR · Green Claims Code.
Social and governance
What are the social and governance requirements?
Modern slavery and gender pay gap for the S, the s.172(1) statement and the Code for the G.
Gender pay gap reporting counts employees on one day, 5 April, unlike the averages SECR and ESOS use.
The UK Corporate Governance Code 2024 adds no sustainability reporting duty, as its FAQ explains, but Provision 29 covers ESG reporting controls from 2026.
A carbon report does not discharge either social duty; each is set out on modern slavery reporting requirements and gender pay gap reporting requirements.
The S and the G
Modern slavery
The S and the G
Gender pay
The S and the G
Section 172
The S and the G
Controls