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

Software · sustainability analytics, cited

Sustainability analytics software: metrics you can publish

Sustainability analytics software turns collected data into metrics, trends and progress against targets.

For a UK reporter the bar is not a good dashboard but a metric that survives publication: defined, its estimates explained and its trend free of factor artefacts. This page sets out that bar, then lists 68 vendors in their own words; this site has tested none and ranks none.

What it does

What does sustainability analytics software do?

It turns data into numbers that mean something, and explains them.

UK SRS S1 ¶46 asks for the metrics a UK SRS requires and the metrics the entity itself uses to monitor each sustainability-related risk and opportunity, under the standard.

That second group is where analytics software lives, and where the standard asks the most questions.

The data underneath is covered on sustainability data management software and ESG data collection software.

  1. 1

    Define

    Each metric’s definition, unit, boundary and method, written down.

  2. 2

    Calculate

    Totals, intensities and progress, with the inputs kept.

  3. 3

    Qualify

    The share that is measured, reported by others, modelled or proxied.

  4. 4

    Compare

    Like-for-like with last year, with method and factor changes shown apart.

  5. 5

    Explain

    The trend in words someone can sign.

Defining a metric

What must a company say about a metric it designed?

Four things, under ¶50 of UK SRS S1: its definition, whether it is absolute, relative or qualitative, whether a third party validated it, and the method with its inputs, limitations and assumptions.

The standard names a red, amber, green status as a qualitative measure, so even a traffic-light dashboard is a metric with a definition to disclose.

A metric taken from another source, such as the SASB Standards, must name that source under ¶49.

An analytics tool should hold that definition beside the metric, so the disclosure and the chart can never describe different things.

Read the seven items for each target

¶51 asks, for each target: the metric, the target, the period, the base period, milestones and interim targets, performance with an analysis of trends, and any revisions.

Listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS on a comply-or-explain basis for periods beginning on or after 1 January 2027, under PS26/19; for everyone else these paragraphs are a useful specification rather than a duty.

An entity-developed metricExplore

An entity-developed metric

Definition

How it is defined, and how it differs from any source metric it adapts.

Estimates

How much of this metric is estimated, and does that matter?

It matters only if it is hidden.

UK SRS S1 ¶78 asks the entity to identify amounts subject to a high level of measurement uncertainty, and to explain the sources — including the availability and quality of value-chain data — and the assumptions, in the standard.

¶79 adds that reasonable estimates are an essential part of preparation and do not undermine usefulness if accurately described.

The standard sets no threshold for “high”, so the tool beside this computes the estimated share of one metric and tests it against a line you choose.

That line is a judgement, and ¶74 asks for the most significant judgements to be explained.

How much of this metric is estimated?

Measured (meters, invoices, fuel records)52%
Reported by suppliers or customers15%
Modelled or spend-based estimates28%
Proxies and extrapolations for missing data5%

33% of this metric is modelled or proxied. On your own line, identify it as subject to high measurement uncertainty and explain the sources and assumptions.

UK SRS S1 sets no threshold: the line is the entity’s judgement. Source: UK SRS S1 ¶¶77–81.

Arithmetic on your own inputs. Nothing is stored or sent.

Errors and recalculation

What happens when last year’s number was wrong?

It depends on whether it was an error or an estimate that improved.

UK SRS S1 ¶83 asks for material prior-period errors to be corrected by restating the comparatives unless impracticable, and ¶85 distinguishes errors from changes in estimates, in the standard.

For greenhouse gases, the GHG Protocol’s 2019 guidance lists recalculation triggers and leaves the significance threshold to the company.

SECR asks for last year’s figure “as disclosed” under ¶20H of Schedule 7 for unquoted companies, so a tool must keep the disclosed figure and show a restatement beside it, never in its place.

Last year
looks wrong

A material error

Reliable information was available and missed or misused: restate the comparatives unless impracticable.

UK SRS S1 ¶¶83–84.

A changed estimate

New information refines an approximation: not an error, and disclosed as a change.

UK SRS S1 ¶85.

Which metrics

Which sustainability metrics should a company track?

Key impact categories

SixGHG, water, waste, materials, biodiversity, emissions

KPIs recommended

At least 3Environmental Reporting Guidelines

SECR ratio

At least 1Emissions, against a factor you choose

UK SRS metrics

Required + your ownUK SRS S1 ¶46

The ones that are material to the company, which is a judgement reassessed at each reporting date under ¶B28 of UK SRS S1.

The government’s Environmental Reporting Guidelines group key environmental impacts into six categories and recommend reporting at least three KPIs, as voluntary guidance.

SECR asks for at least one intensity ratio expressing annual emissions against a quantifiable factor the company chooses, under ¶17 and ¶20G of Schedule 7.

Industry metrics can come from the SASB Standards, which UK SRS lets an entity refer to and consider.

Where metrics come fromExplore

Where metrics come from

Required by a UK SRS

The metrics a standard sets, such as UK SRS S2’s climate metrics.

The vendors

Which vendors offer sustainability analytics software?

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

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

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 own words are linked from its profile; ask each to show the definition, method and estimate share behind one metric you will publish.

An order of work

Where should an analytics team start?

  1. 01 / Materiality01

    Decide what matters

    The risks and opportunities that could affect prospects, reassessed each year.

    UK SRS S1 ¶B28

  2. 02 / Definitions02

    Write each metric down

    Definition, type, validation and method.

    ¶50

  3. 03 / Basis03

    Label the data basis

    Measured, reported, modelled or proxied, by share.

    ¶78

  4. 04 / Comparability04

    Separate method from performance

    Factor and boundary changes shown apart from real change.

    DESNZ Table 9

  5. 05 / Explain05

    Publish with reasons

    Trends, targets and restatements explained.

    ¶¶51, 83

Four ways a trend misleadsExplore

Four ways a trend misleads

Factor change

A new factor set moves emissions with no change in use.
This site has tested no products

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

In short

What should a board take from this?

A metric is publishable when its definition, its estimates and its method changes are written beside it.

Each row is sourced in the sections above.
What is trueWhat it means for a tool
UK SRS S1 asks for the definition and method of any metric the company designed.Definitions held beside the numbers.
Estimates are acceptable if explained, and no threshold is set.The estimated share measured, and the line chosen and recorded.
The 2026 electricity factor fell by about 26%.Every emissions trend split into factor and performance.
Material errors are restated; changed estimates are not errors.Originals kept; restatements shown beside them.
The government recommends at least three environmental KPIs.Metrics chosen by materiality, not by what a dashboard offers.

Next, see who owns and approves each metric on ESG management software.

Frequently asked

Sustainability analytics software, answered

What is sustainability analytics software?

Software that turns collected sustainability data into metrics, trends, intensity ratios and progress against targets, and explains them.

For a reporting company the useful test is whether each published metric has a definition, a method, a record of its estimates and a like-for-like comparison with last year.

Is sustainability analytics the same as ESG analytics for investors?

No. Investor ESG analytics scores and screens other companies; sustainability analytics helps a company understand and report its own performance.

The investor side is covered on ESG risk software.

What does UK SRS ask about metrics?

UK SRS S1 ¶46 asks for the metrics a UK SRS requires and the metrics the entity itself uses to measure and monitor each sustainability-related risk and opportunity.

If the entity developed a metric, ¶50 asks for its definition, whether it is absolute, relative or qualitative such as a RAG status, whether a third party validated it, and the method, inputs, limitations and assumptions.

What must be disclosed about targets?

For each target, UK SRS S1 ¶51 asks for the metric, the target, the period, the base period, milestones and interim targets, performance against the target with an analysis of trends, and any revisions.

Are estimated figures allowed?

Yes.

UK SRS S1 ¶79 says reasonable estimates are an essential part of preparation and do not undermine usefulness if accurately described and explained. ¶78 asks the entity to identify amounts with a high level of measurement uncertainty and explain the sources and assumptions.

How much estimation counts as high measurement uncertainty?

UK SRS sets no threshold.

Materiality has no thresholds either (¶B19), so the line is the entity’s own judgement, which ¶74 asks it to explain where significant.

The tool on this page applies a line you choose.

Why did our emissions trend fall in 2026?

Possibly the factor, not the company.

The UK consumed electricity factor fell from 0.19553 to 0.14396 kgCO2e/kWh between the 2025 and 2026 DESNZ sets, mostly grid decarbonisation with 6 to 7 percentage points from a method change.

An analytics tool should show that effect separately.

What happens when we find an error in last year’s figures?

Under UK SRS S1 ¶83, material prior-period errors are corrected by restating the comparatives unless impracticable.

A change in an estimate is different, and ¶85 keeps the two apart.

The GHG Protocol sets recalculation triggers, and leaves the significance threshold to the company.

How many environmental KPIs should we track?

The government’s Environmental Reporting Guidelines recommend at least three KPIs for key environmental impacts, which it groups into six categories: greenhouse gases, water, waste, materials and resource efficiency, biodiversity, and emissions to air, land and water. This is voluntary guidance.

Does SECR need analytics?

SECR needs at least one intensity ratio — annual emissions against a quantifiable factor the company chooses — and last year’s figures beside this year’s.

A spreadsheet can do that; analytics earns its keep when there are many entities, metrics and years to compare.

Which sustainability analytics software is best?

This site has tested no products and names no best.

The vendors below are listed alphabetically in their own words.

Choose by whether a product can show the definition, method and estimate share behind one metric you publish.

Has this site tested any sustainability analytics software?

No. This page is built from UK SRS S1, SECR, the DESNZ factors, the GHG Protocol and the Environmental Reporting Guidelines, each cited to its source.

Sources

Primary sources

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

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

Checked against 17 sources fromDepartment for Business and TradeFinancial Conduct Authoritylegislation.gov.ukGOV.UK (DESNZ, Defra)Department for Energy Security and Net ZeroGHG Protocol (WRI, WBCSD)
  1. Department for Business and Trade
    UK SRS S1 General Requirements, ¶¶45–51

    Metrics, entity-developed metrics and the seven items for each target.

  2. Department for Business and Trade
    UK SRS S1, ¶¶74–75

    Significant judgements.

  3. Department for Business and Trade
    UK SRS S1, ¶¶77–81

    Measurement uncertainty: identify, explain, and estimates are acceptable.

  4. Department for Business and Trade
    UK SRS S1, ¶¶83–85

    Errors restated; changes in estimates distinguished.

  5. Department for Business and Trade
    UK SRS S2 Climate-related Disclosures

    Climate metrics and changes in measurement approach.

  6. Financial Conduct Authority
    PS26/19

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

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

    SECR: at least one emissions intensity ratio; comparatives.

  8. GOV.UK (DESNZ, Defra)
    Environmental Reporting Guidelines (PDF, March 2019)

    Six categories of key environmental impact; at least three KPIs recommended.

  9. Department for Energy Security and Net Zero
    2026 GHG conversion factors methodology paper

    The activity-year rule and Table 9.

  10. Department for Energy Security and Net Zero
    2026 GHG conversion factors: major changes report

    The electricity data lag cut from two years to one.

  11. Department for Energy Security and Net Zero
    Greenhouse gas reporting: conversion factors 2026

    Blanks shown as 0 in the June flat file, restored in July 2026.

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

    Consistency, transparency and completeness.

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

    Recalculation triggers; the company sets its own significance threshold.

  14. GHG Protocol
    Technical assistance: when to recalculate base-year emissions

    No set significance threshold.

  15. IFRS Foundation
    IFRS S1 General Requirements

    The global baseline UK SRS S1 is built on.

  16. Department for Energy Security and Net Zero
    SECR regulations: evaluation

    What compliers report about SECR.

  17. IFRS Foundation
    SASB Standards

    Industry metrics an entity may refer to.

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