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The same data, collected every year, from many sites and entities, with an audit trail.
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Software or adviser · a decision guide, cited
UK sustainability rules require outputs — report lines, disclosures, plans, notifications — and, on this site’s reading, none requires a software tool, while only ESOS requires a named role.
This guide sets out what software does well, what an adviser does, how the two combine, who owns the files at the end and the cost lines on both sides; this site has tested no products, assessed no firms and sells no services.
The short answer
ESG software and an ESG consultant do different jobs, so the choice is about which job is missing.
Software is good at repetition: collecting the same data each year, keeping the working, and producing the same output from many entities.
An adviser is good at judgement: deciding what is material, setting the first baseline, writing the method, and preparing for an assurance practitioner.
Neither is required by the main UK rules, which fix the output and leave the means to the company.
The rest of this page takes each job to the provision behind it, then sets out the combination, the ownership of the files and the costs.
The same data, collected every year, from many sites and entities, with an audit trail.
Strong when you know what to measure and must do it again.Materiality judgements, the first baseline, the methodology, readiness for assurance.
Strong when you do not yet know what to measure.An adviser sets the method; software runs it; your team owns the result.
Works when the roles and the files are written down.What the rules fix
This site has read the main UK instruments for a requirement to use software or an adviser, and found one named role.
SECR, in Schedule 7 to SI 2008/410, fixes the lines a directors’ report carries; it names no tool and requires no audit of them, as the government’s Environmental Reporting Guidelines confirm.
Under the FCA’s PS26/19, 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; UK SRS remains voluntary for everyone else.
The one role the law names is the ESOS lead assessor, and that person may be an employee.
| Instrument and status | What it fixes | Names software? | Names an adviser? |
|---|---|---|---|
| SECR · in force, SI 2008/410 Sch 7 | kWh, emissions, a ratio, the methodology, comparatives | No | No; no statutory audit |
| UK SRS via PS26/19 · comply or explain from 1 Jan 2027 | Disclosures against S1 and S2, or what is missing, why and next steps | No | No; a statement about any assurance obtained |
| UK SRS · voluntary (DBT, 25 Feb 2026) | As above, by choice | No | No |
| PPN 006 · procurement policy | A Carbon Reduction Plan for in-scope bids above £5m a year | No | No |
| ESOS · in force, SI 2014/1643 | An assessment, a notification, then an action plan | No | A lead assessor, internal or external |
The SECR size test is framed as “not more than” on the exempt side, so a large unquoted company is in when it exceeds at least two of £36m turnover, £18m balance sheet and 250 employees, judged over two consecutive years after the first; the detail is on SECR reporting requirements.
PPN 006 is a condition of participation that in-scope authorities apply to contracts above £5 million a year, including VAT, and its Technical Standard sets the form of the plan; it is not a legal duty on every company.
The Department for Business and Trade published UK SRS S1 and S2 on 25 February 2026 for voluntary use.
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What software does well
Software earns its cost when the same work has to be done again, consistently, at scale.
A platform collects data on a schedule, keeps the source document beside each line, and records who changed a figure and why.
It holds many entities under one consolidation approach, which matters because UK SRS S1 ¶23 asks for data and assumptions consistent, as far as possible, with those behind the financial statements.
The measurement layer is set out on carbon accounting software, and the disclosure layer, regime by regime, on carbon reporting software.
What software does not do is decide: it applies the boundary, the methods and the materiality calls it is given.
A platform configured on a wrong boundary repeats the error every year, faster and with a better audit trail.
The wider ESG reporting market, held against UK duties, is on the ESG software comparison.
The GHG Protocol’s Corporate Standard names transparency and consistency among its five principles, and those two are where software helps most: the trail behind a figure, and last year reproduced this year.
Meter, fuel, travel and spend data pulled in the same way every period.
The emission factor set for each activity year, never overwritten.
Many sites and entities rolled up under one consolidation approach.
Who entered or changed a figure, when and why, as the work happens.
The SECR lines, a UK SRS metric or a supplier answer from one dataset.
What an adviser does
An adviser earns a fee where the work is a judgement the company makes once and then defends.
The four usual ones are materiality, the first baseline, the methodology and readiness for assurance.
The judgement stays the company’s: an adviser can frame it, test it and write it down, but the company signs off what it publishes.
Firms that sell this work are described, with the questions to ask them, in the guide to ESG consultancy and the guide to choosing a sustainability consultant.
An adviser who builds a baseline and then leaves it in a workbook nobody else can read has sold a result, not a method.
Ask for the method as a document: the boundary, the consolidation approach, the methods by category, the threshold for restating, and the sources of every factor.
The disclosure side of that work, from the S1 structure to the FCA’s statements, is the subject of the guide to sustainability reporting consultancy.
The assurance side is set out below, because it changes who can do what.
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Materiality
Materiality is the clearest case of a judgement no tool can make for a company.
UK SRS S1 asks whether omitting, misstating or obscuring information could reasonably be expected to influence the decisions of primary users of general purpose financial reports (¶18).
It sets no thresholds for materiality (¶B19), lets an entity leave out information that is not material even where a standard lists it (¶B25), and requires materiality judgements to be reassessed at each reporting date (¶B28).
So the reasoning has to be written down where next year’s team, and any assurance practitioner, can read it.
S1 ¶B10 adds that an entity need not undertake an exhaustive search for information to identify the risks and opportunities that could reasonably be expected to affect its prospects.
The UK test is single, financial materiality, framed by effects on cash flows, access to finance or cost of capital (¶3).
The EU’s CSRD asks for both an undertaking’s impacts on sustainability matters and their effect on the undertaking, under Article 19a(1) of the Accounting Directive, which is a wider exercise.
How that double test works is set out in double materiality.
Software can hold a materiality register — topics, sources, the decision and its date — which is useful precisely because ¶B28 makes the exercise annual.
The test
S1 ¶18Could omitting it influence primary users’ decisions?Thresholds
NoneS1 ¶B19: none specified or predeterminedNot material
Not disclosedS1 ¶B25, even where listed as a minimum requirementEach year
ReassessS1 ¶B28: at each reporting dateThe first baseline and the method
The first baseline is where an adviser most often adds value, because its choices are hard to change later.
The GHG Protocol’s Corporate Standard requires a choice of consolidation approach — equity share, or control, and under control financial or operational — and every figure inherits it.
Its 2019 Inventory Guidance leaves the significance threshold for restating a base year to the company, giving 2 percent only as an example; for a science-based target the SBTi’s figure is 5% or less, as the GHG Protocol’s technical assistance records.
Those are judgements with consequences for years, which is why they belong in a written method rather than in a consultant’s head or a vendor’s default setting.
An adviser’s first baseline and a platform’s configuration should be the same document read twice.
Where they differ — a platform default overriding the agreed approach, or a workbook formula nobody transferred — the second year’s figures stop matching the first.
For the carbon footprint specifically, the adviser’s side is described on the guide to carbon footprint consultancy.
SECR keeps last year beside this year in the directors’ report, under Schedule 7, so a baseline that cannot be reproduced shows up in the comparatives.
Equity share, financial control or operational control — one, for the whole group.
Entities, sites, joint ventures and leased assets, on that approach.
The year a trend and any target are measured from.
The company’s own figure for when the base year is restated.
A methodology document the software is then configured from.
The one named role
ESOS is the one UK regime here that names a role, and even there the law does not require an outside firm.
The Environment Agency’s Phase 4 guidance says an undertaking must appoint a lead assessor from an approved register, and puts the duty to check the accreditation on the undertaking.
The lead assessor may be an employee: where they are not independent of the participant under regulation 30, two responsible officers sign off rather than one.
The Phase 4 notification of compliance is due by 5 December 2027, and no lead assessor is needed where total energy consumption is less than 40,000 kWh.
Regulation 30(4) defines independence exhaustively: in the last twelve months the assessor must not have been an employee, a director or person exercising management control, or a shareholder of the participant, nor the spouse or civil partner of one.
So a consultant who holds shares in the participant is outside the business and still not independent, and two responsible officers sign.
Where ISO 50001 certification covers total or significant energy consumption, the participant is deemed to have complied with the duty to appoint a lead assessor, and still notifies.
ESOS software and lead assessors do different jobs: the first holds the energy data by purpose, the second signs the assessment; the advisers are described in the guide to ESOS consultancy.
The approved registers are kept by professional bodies under regulation 12, against a fixed competence standard.
Lead assessor
Approved registerSI 2014/1643 reg 12; EA Phase 4 guidance §7.2Not required
Under 40,000 kWhreg 21(3); or where ISO 50001 covers the energyIndependent assessor
One officer signsreg 30(3); independence defined in reg 30(4)Any other case
Two officers signreg 30(3) and (3A)Assurance readiness and independence
No UK rule requires a company to have its sustainability figures assured.
A listed company that does obtain assurance states who provided it, which disclosures were assured and which standards were used, under UKLR 6.6.6R(8)(d) as made by PS26/19, and need not explain an absence of assurance.
Readiness is the adviser’s job and the software’s evidence: source documents linked to lines, a change history, and a method a practitioner can follow.
Independence then limits who can do the assurance, which matters if the same firm built the numbers.
The IESBA’s International Ethics Standards for Sustainability Assurance are effective for assurance engagements on periods beginning on or after 15 December 2026.
Under R5600.17, a firm must not provide a non-assurance service to a sustainability assurance client that is a public interest entity if the service might create a self-review threat, as the IESBA’s staff questions and answers set out.
For other clients there is no blanket ban: R5600.9 requires the firm to identify, evaluate and address threats to independence under the conceptual framework, and R5600.18 sets out an exception for advice and recommendations.
The FRC’s ISSA (UK) 5000 was issued on 12 November 2025 for voluntary use, and its ¶34 points practitioners to the IESBA Code’s independence provisions; PS26/19 deliberately does not name it, asking only which standards were used.
The practical point is to decide early whether the adviser who builds your baseline could later assure it, because the answer may be no.
The UK assurance position in full is on sustainability assurance.
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The common combination
A sequence many companies follow, set out as an illustration rather than a rule: no instrument prescribes it.
It works when each step names who decides, who runs it and who keeps the file.
Some vendors sell software and advice together: 6 of the 68 vendors this guide lists mention experts, advisory or consultants in their own one-line description (Compare Your Footprint, Green Project Technologies, Position Green, Sami, Trace, Zevero).
That count reads the vendors’ words, not their products, and a bundled offer still needs the same written split of roles.
Where the advice is about acting on the number — targets, reduction plans, a carbon price — the guide to carbon management consultancy covers that side, and many companies run it on the same platform as the inventory.
Who owns the model and the files
At the end of either arrangement you need the model, the method and the data, and the law does not hand them to you by default.
Under the Copyright, Designs and Patents Act 1988, the author of a work is its first owner, and an employer owns what an employee makes in the course of employment, subject to any agreement to the contrary.
A consultancy’s workbook is therefore, unless the contract says otherwise, the consultancy’s, and an assignment is effective only in writing signed by the assignor, under section 90(3).
Where a software vendor processes personal data for you, the UK GDPR processor contract must require it to delete or return that data at the end of the contract, at your choice, as the ICO’s guidance on Article 28(3)(g) sets out.
The Act’s “literary work” includes a table or compilation and a computer program, under section 3(1); that a calculation workbook falls within it is this site’s reading.
Put three things in the contract: an assignment, or a licence wide enough to use, change and pass on the model; the methodology as a deliverable; and an export of data, factors by version and evidence, in a format another tool can read.
The Article 28 duty covers personal data only — staff travel, names on expense claims — and the inventory itself needs its own exit clause.
The check beside this lists what a change of platform does to SECR, UK SRS, a validated target and a base year, which is the same list to hold against a consultant’s handover.
Step 1 · what the inventory feeds
Step 2 · what the move changes
Step 3 · 7 things the next report has to carry
Duties are the cited provisions; lines marked “our reading” are this site’s.
Not advice on any product or contract.
Nothing you tick is stored or sent.
The cost lines on both sides
This site prints no consultancy day rate and no price of its own, because it has found no UK series for sustainability advisers with a published sample and method.
On the software side, 6 of the 68 vendors this guide lists publish a figure on their own pages and 4 a free tier or plan; the rest are recorded as Enterprise level · TBD, read 11 October 2026 and 30 September–1 October 2026.
What can be compared is the list of cost lines, and the hidden one on both sides is your own staff time.
The worksheet beside this totals a three-year cost from the figures in your own quotes; it holds no vendor or adviser price.
| Cost line | Software | Adviser |
|---|---|---|
| Fixed fee | Licence per year, often by entity, user or module | Scoped fee or days for a defined deliverable |
| Set-up | Implementation, integrations, back-year import | Discovery, data requests, first baseline |
| Judgement | Not included: configured from your method | Materiality, boundary, methodology |
| Each year | Annual uplift; added entities; supplier volumes | Re-performance, unless the method is handed over |
| Your time | Data owners feeding the platform | Data owners answering requests |
| Assurance | Evidence held; practitioner billed separately | Readiness work; independence may rule out assuring |
| Exit | Export of data, factors and evidence | Assignment of the model and the method |
A proposal that leaves a line blank has not priced it; ask for it in writing.
Your three-year cost · your numbers only
Three-year total £0
Arithmetic on the figures you type, from the vendor’s written quote.
Added entities are counted for an average of one and a half years each. This page states no vendor price and estimates none.
Nothing is stored or sent.
Making the decision
The same questions work for a software vendor, an advisory firm or a bundle of both, which is the point.
Tick the ones your duties need, copy them, and send the same list to every proposal.
An answer that names a judgement the software will make, or a file the adviser will keep, tells you what is missing from the arrangement.
A blank answer in writing is not a yes.
Questions for a software or advisory proposal · tick the ones that apply
The pass tests are our reading of the cited provisions.
Nothing you tick is stored or sent.
The vendors
Every vendor this site files under ESG reporting or carbon accounting, listed alphabetically, which ranks nothing.
The registry covers 73 vendors across all categories, read 11 October 2026 and 30 September–1 October 2026; the filter narrows this list.
68 vendors · esg reporting, carbon accounting
“Altruistiq helps companies with complex value chains go faster and further on sustainability”
“Intelligent AI that measures, reduces, and reports Scope 1–3 and LCA emissions in line with CDP, SBTi, CSRD, and CBAM requirements”
“Benchmark Gensuite is a unified EHS management software platform built on a single architecture—connecting safety, environmental compliance, and operational risk across every site”
“AI workflows that extract answers from your documents with full source references”
“Our software provides companies and financial institutions with precise accounting of the emissions caused by making, shipping and using critical commodities and products around the globe”
“We support financial institutions, companies, governments, and consumers in making the right decisions - efficiently, confidently, and at scale”
“Measure, reduce, and report your Scope 1, 2 and 3 emissions”
“The professional benchmarking and reporting platform built for sustainability consultants, SMEs, and the platforms that serve them”
“Coolset gives supply chain and ESG teams the structure, automation and guidance to meet complex compliance requirements like EUDR, PPWR and CSRD, and manage Scope 1-3 emissions”
“One AI-enabled EHS software platform to drive performance across employee health, safety, quality, environmental, and sustainability”
“Cozero helps enterprises steer decarbonization with the same rigor as financial performance, from data collection to investment decisions and regulatory disclosure”
“Datamaran’s AI platform empowers business leaders to confidently navigate the complex ESG landscape by transforming vast amounts of information into actionable insights”
“Dcycle is an ESG software platform founded in 2020 that helps companies collect, manage, and govern sustainability and non-financial data”
“Deepki centralizes your sustainability data, strategy and operations in one place so you can act on carbon, climate risk, and finance”
Diginex describes carbon accounting, sustainability reporting, supply chain, human rights monitoring and ESG investor intelligence for asset managers, banks and companies.
Diligent’s carbon accounting page describes a solution that “automatically collates your data and produces up to 80 different pre-configured audit-ready reports”.
Ecologi describes itself as a B Corp-certified climate action platform.
EcoOnline sells software to manage EHS and compliance.
“The Emitwise platform is now part of Green Project, where the team continues to build and deliver end-to-end decarbonization solutions”
“Enablon is Wolters Kluwer’s integrated software platform for environment, health and safety, PSM, and enterprise oversight, with ESG capabilities embedded as part of a broader risk approach”
“Collect, analyze, and report sustainability, financial, and risk KPIs with 10+ software modules – individually or in line with official standards”
“Manage safety, compliance, ESG, sustainability and operational risk from a platform built to keep programs reliable across sites, teams and operational change”
“The climate management platform built on AI, backed by dedicated sustainability experts”
“Measure, report, and reduce your company's emissions on one audit-ready sustainability management platform”
Greenomy offered ESG reporting software for “compliance with key frameworks, including CSRD, EU Taxonomy, and VSME”, in Position Green’s words.
IBM describes Envizi as a “compliance ready solution for ESG data”.
“Ideagen Carbon Accounting is an AI-powered solution designed to address complex multi-region ESG reporting challenges in carbon accounting”
IntegrityNext describes itself as a “supply chain sustainability intelligence & orchestration platform”.
“Bring safety, environment, and quality workflows into one connected platform”
IsoMetrix sells software to “manage their environmental, health, safety, sustainability, and social risks”.
“Makersite’s Product Lifecycle Intelligence software brings together your cost, environment, compliance, and risk data in one place”
“Manglai is a platform to manage all of your environmental impact”
“Measurabl makes subjective sustainability data objective”
Microsoft Sustainability Manager
“Track and reduce your environmental impact using data and AI”
A carbon management platform that, in Novisto’s words, “simplifies the collection, calculation, and reporting of corporate carbon footprints”.
“Net Zero Now exists to provide a simple, credible and affordable route to Net Zero for SMEs and to celebrate and promote those that achieve this vitally important goal”
“Normative is a carbon accounting platform that helps companies calculate, report, and reduce Scope 1, 2, and 3 emissions using 349,000 verified emission factors”
“One home for your ESG data, mapped to every framework and rating”
“Novata is a sustainability data management platform built for private market investors, deal teams, banks, and companies that need a scalable way to collect, manage, and act on sustainability data”
“One digital solution for sustainability planning, data management, reporting, analysis and action - built for enterprise”
“Our platform empowers organizations to accurately measure and manage scope 1, 2, and 3 emissions with direct and actionable information”
Oracle Fusion Cloud Sustainability
“Oracle Fusion Cloud Sustainability is a new offering to capture environmental, social, and governance data for any kind of activity that has a sustainability impact”
“osapiens is the AI platform for compliance and supplier intelligence to help companies manage risk and become more resilient”
Persefoni describes software and AI tools to manage an organisation’s “sustainability data, disclosures, and performance”.
“Your certified software for reliable emissions intelligence to measure, report and reduce your carbon footprint”
“We guide businesses in understanding their emissions, empower them to develop carbon reduction plans, and supporting them on their journey to net zero”
Position Green describes “a sustainability reporting and management platform that combines powerful software with expert advisory services”.
“Pulsora is an AI-powered sustainability and carbon management platform that automates data collection, measurement, and reporting workflows for sustainability teams”
“Digitally handle occupational safety, quality, sustainability, and environmental management”
“It leverages the full power of the Salesforce ecosystem by pulling an organization’s sustainability data into one place and creating actionable insights to guide strategic decisions”
“Measure your full carbon footprint, build your net zero strategy and develop in-house expertise with a single partner”
SAP Sustainability Footprint Management
“Decarbonize your value chain and calculate your corporate and product carbon footprint at scale with ERP-centric, AI-enabled carbon management”
“Seedling is an all-in-one carbon accounting and Net Zero planning platform for businesses of up to 2000 FTEs”
ServiceNow Operational Sustainability Management
“ServiceNow Operational Sustainability Management helps organizations manage, visualize, and report on sustainability efforts and risks across environmental, social, and governance (ESG) programs”
“SimaPro is life cycle assessment software that helps organizations measure, analyze, and reduce environmental impacts using robust datasets, scientific methods, and transparent modeling”
SINAI describes “audit-grade Scope 1–3 accounting, automated compliance reporting, complete supply chain visibility” and decarbonisation planning for global enterprises.
“Small99 Hero creates a pathway to net zero for you based on your industry, outlining how long your Net Zero journey will take and how much it will cost”
“Sphera unifies risk, safety and sustainability into a single enterprise-wide view — connecting intelligence across operations, products and supply chains”
“Sweep's AI turns sustainability data into measurable business performance”
“Manage sustainability metrics intelligently in medium-sized businesses - through automated processes, AI-powered carbon accounting, and audit-proof ESG reports”
“Terrascope is an enterprise carbon management and decarbonisation platform for companies with complex supply chains”
“Trace combines AI-powered software with expert advisory support to help organisations meet their mandatory climate and sustainability reporting obligations, efficiently and with confidence”
“Unravel Carbon is the climate platform helping companies with global supply chains make data-driven decisions”
“Carbon accounting is often the first step companies take toward climate disclosure, compliance, and action—and with Watershed, it’s part of your complete enterprise sustainability platform”
Workday (supplier sustainability)
“Turn sustainable sourcing into a competitive advantage with Workday supplier sustainability solutions”
“Workiva Carbon is an end-to-end carbon accounting software solution that enables organizations to measure, manage, collaborate on, and report emissions data”
“Worldfavor is a supply chain due diligence platform founded in Stockholm in 2016”
“Carbon management software with experts built in, so you can move from measurement to action without spreadsheets or one-off consulting projects”
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.
Of these, 6 mention experts, advisory or consultants in their own one-line description, which shows that the line between software and service is often drawn inside one contract.
This site lists no consultancies by name in this guide and ranks none; the questions above apply to any firm.
The adviser side, guide by guide
Each guide below sets out what that kind of adviser does, the rules behind the work and the questions to ask, without naming a preferred firm.
ESG strategy and reporting across topics: ESG consultancy.
The disclosure itself, UK SRS and the FCA’s statements: sustainability reporting consultancy.
The inventory and the first baseline: carbon footprint consultancy.
Targets and reduction plans: carbon management consultancy.
The ESOS lead assessor: ESOS consultancy.
Nothing on this page is a rating, ranking or recommendation of any product or adviser.
This site sells no software and no consulting; it is a reference resource built from the instruments cited below.
Frequently asked
It depends on what is missing.
Software helps where the work repeats: the same data collected every year, from many sites or entities, with an audit trail.
An adviser helps where the work is a judgement: a materiality assessment, the first baseline, a methodology, readiness for assurance.
Many companies use both: an adviser for the judgements in the first year, and software to run the process afterwards.
No. SECR, UK SRS, the FCA’s listing rules, PPN 006 and ESOS each require an output — lines in a report, a disclosure, a plan or a notification — and none of them, on this site’s reading, names a software product or category.
A spreadsheet with a written method can carry a small inventory; software earns its place through scale and repetition.
Only in one place, and not necessarily an outside one.
ESOS requires a lead assessor from an approved register, unless energy use is below 40,000 kWh or ISO 50001 covers it, and the lead assessor may be an employee; where they are not independent of the participant, two responsible officers sign off instead of one.
Nothing in SECR, UK SRS or the FCA’s rules requires an adviser.
Use software when you know what to measure and need to do it again, consistently, across many entities.
Use an adviser when you do not yet know what to measure: the boundary, the consolidation approach, which topics are material, which Scope 3 categories matter, or how to get ready for an assurance practitioner.
The decision section on this page turns that into ten questions to put to either proposal.
Software can record and organise one, but the judgement is the company’s.
UK SRS S1 sets no materiality thresholds (¶B19) and requires materiality judgements to be reassessed at each reporting date (¶B28), so the reasoning has to be written down somewhere a reviewer can read next year.
The EU’s double materiality, under ESRS, is a different and wider exercise.
It is a common pattern, and some vendors sell both.
Of the 68 vendors this guide lists, 6 mention experts, advisory or consultants in their own one-line description.
The combination works when the roles are written down: who makes each judgement, who runs the process, and who owns the files.
Read the contract first.
Under the Copyright, Designs and Patents Act 1988 the author of a work is its first owner, an employer owns what an employee makes in the course of employment, and an assignment of copyright is effective only in writing signed by the assignor.
So unless your contract assigns or licenses the workbook and method, do not assume they are yours.
It depends on the contract, so negotiate the exit before you sign.
Where the vendor processes personal data for you, the UK GDPR processor contract must require it to delete or return that data at the end, at your choice.
For everything else — the inventory, the factors by version, the evidence — ask for an export another tool could rebuild from.
Not always.
Under the IESBA’s ethics standards for sustainability assurance, effective for periods from 15 December 2026, a firm must not provide a non-assurance service to a public interest entity it assures if the service might create a self-review threat (R5600.17); for other clients it must evaluate the threat under the conceptual framework (R5600.9).
Assurance itself is optional in the UK.
This site prints no consultancy day rate and no price of its own: it has found no UK series for sustainability advisers with a published sample and method.
On the software side, 6 of the 68 vendors this guide lists publish a figure and 4 a free tier or plan.
Compare the cost lines instead: licences or days, implementation, your own staff time, and the cost of leaving.
Often neither at first.
SECR reaches an unquoted company only when it is large, which means exceeding two of £36m turnover, £18m balance sheet and 250 employees, judged over two consecutive years after the first.
A small business answering customer questionnaires may need a written Scope 1 and 2 method and a spreadsheet before it needs either a platform or an adviser.
The logic is the same, narrower.
Carbon accounting software repeats the inventory; a carbon footprint adviser sets the boundary, the consolidation approach, the base year and the Scope 3 methods the software then runs.
The carbon guides on this site cover each side separately.
No. This site has tested no products, assessed no firms and sells no services.
The page is built from SECR, UK SRS, the FCA’s rules, ESOS, PPN 006, the GHG Protocol, the assurance standards and the law on copyright and data processing, each cited to its provision; the vendor directory quotes what each vendor publishes about itself.
Sources
Every requirement on this page traces to the provision listed here.
Vendor descriptions and prices are cited on each vendor’s profile to the vendor’s own page.
Published 25 February 2026 for voluntary use.
The materiality test, no thresholds, judgements reassessed each reporting date.
Comply or explain across UK SRS for UKLR 6, 14, 15, 16 and 22, periods from 1 January 2027.
The assurance statement; no explanation where assurance is not sought.
The SECR lines and the size test.
No statutory requirement to have SECR information audited.
The register a lead assessor must be on.
One responsible officer where the lead assessor is independent; two otherwise.
Appointing a lead assessor from an approved register; the Phase 4 dates.
A condition of participation for in-scope contracts above £5 million a year, including VAT.
A procurement policy for in-scope contracts, not a duty on every company.
Consolidation approaches: equity share, or financial or operational control.
Base-year recalculation and the company’s own significance threshold.
Records that the SBTi requires a threshold of 5% or less for recalculating target emissions.
Calculation methods by category, from supplier-specific to spend-based.
The EU’s two limbs: impacts, and effects on the undertaking.
Issued 12 November 2025 for voluntary use; independence through the IESBA Code.
Effective for periods beginning on or after 15 December 2026.
R5600.17: the self-review prohibition for public interest entities.
The author is the first owner; an employer owns an employee’s work.
An assignment of copyright is effective only in writing signed by the assignor.
Article 28(3)(g): delete or return personal data at the end of the contract.
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