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Software · buyer’s checklist, cited

How to choose ESG reporting software: a UK buyer’s checklist and RFP

Choose ESG reporting software from the duties you carry, written as requirements with pass tests, answered in writing and shown on your own data.

This page turns UK SRS, the FCA’s rules, SECR, ESOS and UK GDPR into a checklist and an RFP question set, cited to each provision, and lists 68 vendors in their own words; this site has tested no products and ranks none.

The short answer

Five steps, from duty to contract

Choosing ESG reporting software starts with the duties you actually carry, because those decide which features are requirements and which are extras.

Write each duty as a requirement with a pass test, send the same list to every vendor, and score what each product shows on your own data.

Then read the contract as closely as the demonstration: the legal entity, its owner, the processor terms and the exit.

The market behind the page is set out on the ESG software comparison, which matches outputs to UK obligations; this page is the buying procedure.

  1. 1

    List your duties

    SECR, ESOS, UK SRS through the listing rules or by choice, PPN 006, an EU subsidiary under CSRD, customer questionnaires.

  2. 2

    Write requirements

    Each duty becomes a capability with a pass test, tied to the provision that creates it.

  3. 3

    Send one RFP

    The same questions to every vendor, answered in writing; a blank answer is not a yes.

  4. 4

    Demonstrate on your data

    One figure from source to disclosure, one restatement, one export.

  5. 5

    Check the contract

    Who you sign with, who owns them, the processor terms and the exit.

ESG reporting software requirements

Your duties are the requirements document

No UK law sets requirements for ESG software itself; the requirements come from what the software has to produce.

Answer the six questions beside this and the planner lists the capabilities your obligations create, each with its provision.

Read the detailed guidance and references
Sources: Schedule 7 · ESOS Phase 4 · PS26/19 · UK SRS · PPN 006 · Directive 2013/34/EU.
Duty and statusWhoWhat the software must produce
SECR · in force, SI 2008/410 Sch 7Quoted companies; large unquoted companies and LLPs exceeding two of £36m turnover, £18m balance sheet and 250 employeeskWh, emissions, a ratio, the methodology, efficiency measures and comparatives
ESOS Phase 4 · in forceLarge undertakings and their groups, qualifying on 31 December 2026Total energy by purpose and its evidence; notification by 5 December 2027
UK SRS (listed) · comply or explain, PS26/19Companies in UKLR 6, 14, 15, 16 and 22, periods from 1 January 2027S1 and S2 disclosures, or a statement of what is missing, why, and the steps planned
UK SRS (voluntary) · DBT, 25 February 2026Any UK entity that chooses to apply itAs above, by choice
PPN 006 · procurement policyBidders for in-scope central government contractsA Carbon Reduction Plan: Scope 1 and 2 and five named Scope 3 categories
CSRD · EU law, after Omnibus IEU undertakings exceeding 1,000 employees and €450m net turnoverESRS disclosures, for financial years from 1 January 2027

The SECR size test is framed as “not more than” on the exempt side, so a large unquoted company is in when it exceeds two of the three limits, judged over two consecutive years after the first; the detail is on SECR reporting requirements.

Under the FCA’s PS26/19, nothing in UK SRS is mandatory for listed companies: they disclose or explain, with first reporting in 2028.

PPN 006 binds contracting authorities; it is not a legal duty on a company to hold a Carbon Reduction Plan.

Customer and investor questionnaires are not law, but they often decide the first year’s workload, so list them beside the duties.

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.

ESG software selection criteria

Six groups of criteria, each tied to a provision

ESG software selection criteria fall into six groups, and every group traces to a provision or to the contract.

Weight them by your duties: a listed company carries the explain and assurance statements, while an unlisted company may need only SECR and its customers’ questionnaires.

The features to look for in ESG software are the ones those criteria make necessary; everything else is an extra to price separately.

The same six groups organise the RFP questions further down, so a requirement written here becomes a question there.

Duty coverage

Your outputsSECR, ESOS, UK SRS, PPN 006, CSRD — only those you carry

Data model

S1 ¶20Same reporting entity as the financial statements

Audit trail

UKLR 6.6.6R(8)(d)Evidence a practitioner can sample; ISSA (UK) 5000 voluntary

Framework mapping

Requirement levelCoverage and gaps, not a list of logos

Integrations

Source to figureFinance, energy, HR and supplier data, on a schedule

Exit and owner

Art 28(3)(g)Export, processor terms, and who you contract with

Data model and entity structure

The reporting entity is the one in your accounts

The data model is the criterion hardest to change after signature, so test it first.

UK SRS S1 ¶20 requires sustainability disclosures to be for the same reporting entity as the related financial statements.

Paragraphs 21 to 24 then ask for connected information: consistent data and assumptions with the financial statements, and the same presentation currency.

Read the detailed guidance and references

A tool built around sites or a single legal entity can produce a total that no one can reconcile to the group in the accounts.

The GHG Protocol’s Corporate Standard asks for a stated consolidation approach — equity share, or financial or operational control — which the entity model has to carry.

Acquisitions and disposals must be dated inside the period, because a site sold in month six contributes six months, not twelve.

Ask the vendor to load your real structure, including a joint venture and your own year end, before any demonstration of dashboards.

How the data itself is governed — owners, definitions and controls — is on ESG data management.

One group, one boundaryExplore

Module 01 / 04

Reporting entity

Disclosures for the same entity as the financial statements (S1 ¶20).

Audit trail and assurance readiness

Assurance is optional; the statement about it is not

No UK rule requires a company to have its sustainability disclosures assured.

A listed company in scope of the FCA’s rules states whether it obtained assurance and, if it did, the four items beside this, under UKLR 6.6.6R(8)(d) as made by PS26/19.

The FRC issued ISSA (UK) 5000 on 12 November 2025 for voluntary use, effective for periods beginning on or after 15 December 2026.

Read the detailed guidance and references

What any engagement needs, whenever a company commissions one, is evidence a practitioner can sample: source documents linked to lines, and a history of who changed what and why.

A platform either keeps that lineage as the work happens or someone reconstructs it later, which adds work and cost.

The international standard behind the UK version is the IAASB’s ISSA 5000.

So the software test is a trace: pick one published figure and follow it to the bill, the entry, every change and the reviewer.

The UK position in full is on sustainability assurance.

Item (i)

The providerThe name of the third-party assurance provider

Item (ii)

Scope and levelWhich disclosures, and reasonable or limited

Item (iii)

The standardThe assurance standards used

Item (iv)

The reportWhere it is published and how to access it

Framework coverage

Map the duties you carry, not a list of logos

A vendor’s list of supported frameworks says what its templates are named, not whether your disclosures can be produced from them.

Ask for coverage requirement by requirement, with the gaps named, for the frameworks your duties actually require.

For a listed company, the explain record matters as much as the coverage: UKLR 6.6.6R(7A)(b) asks for a summary of the S2 requirements not met, the reasons, and the steps planned.

Read the detailed guidance and references

The FCA’s final rules replace the TCFD-aligned listing-rule disclosures, in the words of ¶1.10 of PS26/19; a product sold for TCFD should show what it produces for UK SRS S2, as set out on TCFD reporting software.

The FCA’s reliefs allow non-disclosure of Scope 3 for one year and of non-climate S1 matters for two years from initial application, so the software has to record a relief taken as well as a disclosure made.

A UK group with an EU subsidiary inside CSRD needs ESRS as well, and the scope after Omnibus I is set out in the consolidated Accounting Directive; the tooling question is on CSRD reporting software.

A UK buyer should not infer UK coverage from an EU or ISSB claim, or the reverse; ask for the UK SRS mapping by name.

Where UK SRS disclosures sit in another report, UK SRS S1 ¶¶B45–B47 allow a cross-reference, and the software should produce both the disclosure and the reference.

One record, several frameworksExplore

Module 01 / 04

UK SRS S1 and S2

Comply or explain for listed companies from periods beginning 1 January 2027; voluntary for everyone else.

The calculation layer underneath

Reproduce last year before you report this one

An ESG reporting tool is only as good as the emissions figures it carries, so test the calculation layer even when you are buying the reporting layer.

DESNZ’s 2026 methodology paper says at ¶1.10 that a factor set is for activity data falling entirely or mostly within its year, so every year’s set must be kept.

The GHG Protocol’s 2019 Inventory Guidance requires a base year to be recalculated for significant changes in structure, methodology or errors.

The measurement tests in depth are on carbon accounting software, and Scope 3 data collection on Scope 3 emissions software.

Last year’s
figure

New factor set loaded

Last year stays on the factors for its own activity year, under DESNZ ¶1.10.

A tool that overwrites factors cannot reproduce what it published.

Base year restated

The original survives beside the restated figure, with the reason and threshold.

The GHG Protocol sets no threshold; the company sets and discloses its own.

Integrations

Where the data comes from decides the first year

No regulation specifies integrations, so this criterion is this site’s reading of where reporting effort sits.

Ask which sources connect directly, which arrive by upload, how often, and who owns each feed on your side.

A connection to the finance system matters most for UK SRS, because S1 ¶¶21–24 ask for data and assumptions consistent with the financial statements.

A missing reading must stay visibly missing rather than becoming a zero, and that is a defect to test on an import.

People data brings UK GDPR with it, which is why the processor contract appears in the exit section below.

  1. 1

    Finance and ERP

    Revenue, spend and the entity list, so denominators match the accounts.

  2. 2

    Energy and property

    Meter data, bills and landlord recharges, by site and period.

  3. 3

    People

    Headcount, travel and workforce data, often personal data.

  4. 4

    Suppliers

    Questionnaire answers and supplier-specific emissions, with method and year.

  5. 5

    Outputs

    The annual report, the SECR section, the ESOS pack and any EU report.

ESG software RFP

An RFP question set, each question with its pass test

Each question beside this names its provision and what a passing answer looks like; tick the ones that apply and copy them into your RFP.

Send the same questions to every vendor, ask for written answers first, then ask the shortlist to run the same questions on your own data.

The first question is the most revealing, because a product that cannot hold your group structure will struggle with every question after it.

Read the detailed guidance and references

Put the context in the RFP, not only the questions: your entities, year end, reporting periods, the duties you carry and a sample data set that includes a missing month and a prior year.

Ask for a three-year cost that names implementation, added entities, integrations, supplier volumes, any annual uplift and the cost of leaving.

Ask for the data-processing terms with the proposal, not after selection, because they change what the export clause is worth.

A demonstration dataset is built to look finished and yours is not, so the scored round should run on yours.

The same discipline applied to the wider reporting layer is on sustainability reporting software.

RFP questions · tick the ones your duties need

The pass tests are our reading of the cited provisions.

Nothing you tick is stored or sent.

Compare ESG reporting software providers

Score the evidence, not the product

Compare providers requirement by requirement, by the strength of each answer, rather than by a single total.

A total hides the one failed requirement that matters, such as an entity model that cannot hold your joint venture.

Record who answered and when, because answers made before the 2025–26 ownership changes may not bind the current owner.

Analyst placings, where a vendor cites one, are the analyst’s own statement, dated, and not a finding of this site.

This site’s suggested scale for recording answers; it compares evidence for each requirement and does not score products.
Strength of answerWhat it meansHow to treat it
Shown on your dataThe product ran the test on your sampleThe only answer that closes a requirement
Shown on demo dataThe capability exists; your case is untestedRepeat on your data before signature
Written answer onlyA claim the vendor will stand behindPut it in the contract or the statement of work
On the roadmapNot available todayTreat as absent; ask for the date in writing
BlankNo answerNot a yes

The exit

Data export and the processor contract, agreed before you need them

The exit is chosen on the day you sign, so treat it as a selection criterion rather than a later problem.

Ask for an export of activity data, factors by version, methods, the change log and evidence files, in a documented format, during the contract and at its end.

Where a vendor processes personal data for you, UK GDPR Article 28(3) requires a contract under which the processor, among other things, deletes or returns the data at your choice at the end of the service.

Read the detailed guidance and references

The same article requires the processor to respect conditions on engaging sub-processors, at 28(3)(d), and to make information available and allow audits, at 28(3)(h).

Article 28(2) requires the controller’s prior written authorisation, specific or general, before the processor engages another processor.

Activity data often contains personal data — names on expense claims, travel, home-working — so most ESG platforms will need these terms.

The check beside this lists what the next report must still carry after a move, under SECR, UK SRS and the GHG Protocol.

The consistency principle of the GHG Protocol Corporate Standard is why an export without factor versions is not enough: last year must be reproducible.

Step 1 · what the inventory feeds

What the inventory feeds

Step 2 · what the move changes

What the move changes

Step 3 · 7 things the next report has to carry

  1. Before access ends, export activity data, every factor with its version, and the methodology notes, so each past figure can be rebuilt.Our reading of the consistency principle, GHG Protocol Ch 1
  2. Keep each year on the factor set for its own activity year; a new library does not license re-running old years on new factors.DESNZ 2026 methodology ¶1.10
  3. Scope 2 electricity uses the emission factors corresponding to the relevant year.GHG Protocol technical assistance
  4. Test the change against your own significance threshold; a significant change in calculation methodology can require the base year to be recalculated. The GHG Protocol sets no figure — you set and disclose one.GHG Protocol 2019 Inventory Guidance
  5. Last year’s energy and emissions still appear beside this year’s in the directors’ report.Sch 7 ¶18, ¶18A (quoted) · ¶20H (unquoted)
  6. The methodology statement describes the methods actually used this year.Sch 7 ¶16 (quoted) · ¶20F (unquoted)
  7. Where the comparatives are restated on the new method, say so in that statement, so the two columns are read on one basis.Our reading of the Sch 7 ¶16 · ¶20F

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.

Vendor stability after the 2025–26 ownership changes

11 ownership changes since February 2025

Each event below is dated from the acquirer’s or target’s own announcement, as recorded in this site’s registry.

Of the 68 vendors this guide lists, 20 have an ownership change on record, as at the registry’s read dates.

  1. 11 February 202501

    Ecologi acquires Net Zero Now

    Ecologi announced that it has acquired Net Zero Now; the combined business operates under the Ecologi brand.

    Ecologi’s announcement

  2. July 202502

    Green Project Technologies buys the Emitwise software

    Green Project Technologies acquired Emitwise’s software solution; Emitwise “is no longer sold as a standalone product or brand”.

    Emitwise’s announcement

  3. 2 September 202503

    SimaPro and PRé join One Click LCA

    One Click LCA announced that SimaPro and its developer PRé Sustainability “have joined the One Click LCA family”; both products continue as distinct products.

    One Click LCA’s announcement

  4. 4 September 202504

    Position Green acquires Greenomy

    Position Green announced that it has acquired Greenomy; Euroclear, Greenomy’s majority investor, stays on as a shareholder in Position Green.

    Position Green’s announcement

  5. 22 October 202505

    Diligent and Persefoni form a partnership

    Diligent will transition its carbon accounting clients to Persefoni’s platform and take an equity position in Persefoni. It is a partnership, not an acquisition.

    Diligent’s announcement

  6. 21 November 202506

    SGS takes a majority stake in Sami

    SGS announced the acquisition of a majority stake in Sami, a Paris-based carbon accounting platform.

    SGS’s announcement

  7. 2 December 2025 – 14 January 202607

    Diginex acquires Plan A

    A non-binding memorandum on 2 December 2025, a definitive agreement signed on 31 December 2025, and closing announced on 14 January 2026, for 100% of PlanA.earth GmbH.

    Diginex’s announcement

  8. 31 March 202608

    Novisto acquires Minimum

    Novisto announced that it has acquired Minimum, a London-based carbon management software company.

    Novisto’s announcement

  9. 14 July 202609

    Green Project Technologies acquires Optera

    Green Project Technologies announced the acquisition of Optera, an enterprise carbon accounting and reporting platform.

    Green Project Technologies’s announcement

  10. 19 August 202610

    osapiens buys the Nasdaq Metrio platform

    osapiens announced that it has completed the acquisition of the Nasdaq Metrio platform and customers from Nasdaq.

    osapiens’s announcement

  11. September 202611

    Greenly and Normative announce a merger

    Greenly and Normative announced that they are merging; the owners’ three announcements carry datelines of 10, 15 and 17 September 2026.

    Greenly’s announcement

The latest, announced in September 2026, is set out with what it does and does not say on the Greenly–Normative merger page.

Ask every shortlisted vendor which legal entity you would contract with, who owns it, and what a change of control does to the contract, the price and your data.

One event was a sale of the software rather than of a company: Emitwise is no longer sold as a standalone product or brand, in its own words, so a customer of an acquired product should get the export and processor terms in writing.

The vendors

68 ESG reporting and carbon accounting vendors, in their own words

Every vendor this site files under ESG reporting or carbon accounting, alphabetically, which ranks nothing; 51 of them carry the ESG reporting category.

The directory 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

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 claims on SECR, UK SRS, ISSB, CSRD, ESOS, PPN 006, CBAM, LCA and Scope 3 are tabulated on carbon reporting software, and a blank there means only that the claim was not found on the pages read.

Of these vendors, 6 publish a price on their own pages and 4 publish a free tier or plan; the rest are recorded as Enterprise level · TBD.

Comparisons and reviews

Read who wrote a list before you read its order

Many of the guides that rank for how to choose ESG reporting software in the UK are published by vendors, as the search results showed on 11 October 2026.

A vendor’s guide is a reasonable source of questions and a weak source of answers, because its criteria tend to be the ones its product meets.

Directory reviews describe other buyers’ experience with their own duties, which may not be yours.

Use them to build a long list, then let your own requirements and demonstrations decide.

Evidence
about a product

What others say

Vendor-written buyer guides, directory listings and analyst placings.

Useful for a long list; each is its author’s statement, dated.

What you saw

Written answers to your requirements, then the product run on your data.

The only evidence that closes a requirement.

A practical buying sequence

From brief to signature, in six steps

A suggested sequence for running the selection; it is not a statutory timetable and not a claim that any listed product passes these tests.

  1. 01 / Duties01

    Name the outputs you owe

    SECR, ESOS, UK SRS, PPN 006, CSRD and the questionnaires you answer, with their periods.

    Read the primary source

  2. 02 / Requirements02

    Write the pass tests

    One capability per duty, tied to its provision, weighted by what you carry.

    Read the primary source

  3. 03 / RFP03

    Ask in writing

    The same questions to every vendor, with your structure, sample data and a three-year cost request.

    Read the primary source

  4. 04 / Demonstrate04

    Run it on your data

    One figure from source to disclosure, one restatement, one explain record.

    Read the primary source

  5. 05 / Contract05

    Check owner and terms

    The contracting entity and its owner, the processor terms and the change-of-control clause.

    Read the primary source

  6. 06 / Exit test06

    Export before you sign

    Take a full export from the trial and check that last year could be rebuilt from it.

    Read the primary source

The checklist on this page is built from the provisions cited in each section, and the RFP questions carry their own citations.

Where a line is this site’s reading rather than a provision, it says so.

This site has tested no products

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

The vendor directory quotes only what each vendor publishes about itself, with the date it was read.

Frequently asked

Choosing ESG reporting software, answered

How do I choose ESG reporting software?

Start from the duties you actually carry, not from a feature list.

Turn each duty into a requirement with a pass test, send the same requirements to every vendor in writing, watch each shortlisted product run them on your own data, then check the contract: who you sign with, how you get your data out, and what happens on a change of owner. This site has tested no products and names no best.

What features should I look for in ESG software?

The features that your duties make necessary: an entity model that matches your financial statements, factor versions by activity year, a change history behind every figure, outputs in the shape each regime asks for, a record of what is not yet met, and a full export.

Dashboards, AI drafting and benchmarking are optional extras; none of them replaces a figure you can reproduce.

What are the selection criteria for ESG software?

This site uses six groups: duty coverage, data model and entity structure, audit trail and assurance readiness, framework mapping, integrations, and the exit with vendor stability.

Weight them by your own duties; a listed company carries the comply-or-explain and assurance statements, while an unlisted company may need only SECR and customer questionnaires.

What should an ESG software RFP include?

Your boundary and reporting periods, the duties and frameworks you report under, sample data including a messy case, the questions in this page’s RFP list with their pass tests, a request for a three-year cost that includes implementation and exit, the data-processing terms, and the legal entity and owner you would be contracting with.

Ask every vendor the same questions; a blank answer is not a yes.

What are the requirements for ESG reporting software in the UK?

No UK law sets requirements for the software itself.

The requirements come from what the software must produce: the SECR lines in the directors’ report, an ESOS evidence pack, UK SRS disclosures for listed companies on a comply-or-explain basis from periods beginning on or after 1 January 2027 or for anyone applying UK SRS voluntarily, and a Carbon Reduction Plan where PPN 006 applies to a contract you bid for.

How do I compare ESG reporting software providers?

Against one written list of requirements, answered in writing and then demonstrated on your data.

Record the strength of each answer — shown on your data, shown on demo data, written only, on the roadmap, or blank — rather than giving products a single score.

Read who wrote any comparison you find, because many are published by a vendor.

Which is the best ESG reporting software?

This site does not rank products and has tested none, so it names no best.

The useful question is which product passes the tests your duties impose — the entity model, the audit trail, the outputs, the explain record and the exit — shown on your own data.

Does ESG reporting software need to support assurance?

No UK rule requires sustainability assurance.

A listed company in scope of the FCA’s rules states whether it obtained any, and if so the provider, what was assured and to what level, the standards used and where the report is (UKLR 6.6.6R(8)(d)).

ISSA (UK) 5000 is for voluntary use and effective for periods beginning on or after 15 December 2026; a platform should keep the evidence a practitioner would sample, whether or not you commission one.

Do we need TCFD software now that the FCA has moved to UK SRS?

The FCA’s final rules replace the TCFD-aligned listing-rule disclosures with UK SRS on a comply-or-explain basis, for periods beginning on or after 1 January 2027.

Ask a vendor selling TCFD reporting what it produces for UK SRS S2 and for the explain statement, rather than for the TCFD recommendations alone.

What should the contract say about getting our data out?

That you can export everything — activity data, factors by version, methods, the change log and evidence files — in a documented format, during the contract and at its end.

Where the vendor processes personal data for you, UK GDPR Article 28(3) requires a processor contract covering, among other things, sub-processors, deletion or return of the data at the end, and audits.

Has the ESG software market consolidated?

Yes.

Since February 2025 the owners’ own announcements record 11 ownership changes among vendors in this site’s registry, the latest the Greenly–Normative merger announced in September 2026.

Ask who you would be contracting with and what a change of control does to your contract and data.

How much does ESG reporting software cost?

Most vendors do not publish a price.

Of the 68 vendors this guide lists, 6 publish a figure on their own pages and 4 publish a free tier or plan; the rest are recorded as Enterprise level · TBD.

Ask for a three-year cost that includes implementation, added entities, integrations, assurance support and the cost of exit.

Has this site tested any ESG reporting software?

No. This site has tested no products.

The checklist and the RFP questions are built from UK SRS, the FCA’s rules, SECR, ESOS, PPN 006, the GHG Protocol and UK GDPR, each cited to its provision, and the vendor directory quotes only what each vendor publishes about itself.

Sources

Primary sources

Every criterion and RFP question on this page traces to the provision listed here.

Vendor descriptions, prices and ownership events are cited on each vendor’s profile to the vendor’s or acquirer’s own page.

Checked against 17 sources fromDepartment for Business and TradeFinancial Conduct AuthorityFinancial Reporting CouncilIAASBGHG Protocol (WRI, WBCSD)GHG Protocol
  1. Department for Business and Trade
    UK SRS S1 General Requirements (PDF), ¶20, ¶¶21–24 and ¶¶B45–B47

    The same reporting entity as the financial statements; connected information; cross-reference.

  2. Department for Business and Trade
    UK SRS S2 Climate-related Disclosures (PDF)

    The climate disclosures a framework mapping has to reach, requirement by requirement.

  3. Department for Business and Trade
    UK Sustainability Reporting Standards S1 and S2

    Published 25 February 2026 for voluntary use.

  4. Financial Conduct Authority
    PS26/19 — final rules on UK SRS reporting by listed companies

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

  5. Financial Conduct Authority
    PS26/19 (PDF): ¶1.10, ¶3.14 and Appendix 1, UKLR 6.6.6R(7A) and (8)(c)–(d)

    The explain statement, the location rule, the assurance statement, the reliefs, and the end of the TCFD rules.

  6. Financial Reporting Council
    ISSA (UK) 5000, General Requirements for Sustainability Assurance Engagements

    Issued 12 November 2025 for voluntary use; effective for periods beginning on or after 15 December 2026.

  7. IAASB
    ISSA 5000, General Requirements for Sustainability Assurance Engagements

    The international standard the UK version is based on.

  8. GHG Protocol (WRI, WBCSD)
    A Corporate Accounting and Reporting Standard — Chapters 1 and 3

    The consistency and transparency principles; the consolidation approaches.

  9. GHG Protocol
    Scope 1 & 2 GHG Inventory Guidance (2019)

    Base-year recalculation and the company’s own significance threshold.

  10. Department for Energy Security and Net Zero
    2026 GHG conversion factors methodology paper, ¶1.10

    A factor set is for activity data falling entirely or mostly within its year.

  11. legislation.gov.uk
    SI 2008/410, Schedule 7 Parts 7 and 7A

    The SECR lines and the two-of-three size test for unquoted companies.

  12. Environment Agency
    How to comply with ESOS Phase 4

    Qualification on 31 December 2026; notification by 5 December 2027.

  13. Cabinet Office
    PPN 006 Technical Standard for completion of Carbon Reduction Plans

    Procurement policy for in-scope central government contracts, not a duty on every company.

  14. EUR-Lex
    Directive 2013/34/EU as consolidated on 18 March 2026, Articles 19a, 29a and 40a

    CSRD after Omnibus I: more than 1,000 employees and €450m net turnover.

  15. Global Reporting Initiative
    GRI Standards

    A voluntary framework a buyer may also want mapped.

  16. legislation.gov.uk
    UK GDPR, Article 28 — Processor

    The processor contract: sub-processors (28(3)(d)), deletion or return at the end (28(3)(g)), audits (28(3)(h)).

  17. Greenly
    Greenly and Normative are joining forces (September 2026)

    The latest ownership change in the timeline; the owner’s own announcement.

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