ESG reporting manager: the calendar the role runs

Runs the annual reporting cycle for regulated and voluntary sustainability disclosures: collecting the data, applying the method, drafting the narrative, assembling the evidence file and taking the result through review and board approval.

The title has no legal definition and the duties follow the employer’s regimes.

Section 442 of the Companies Act 2006 gives a private company nine months, and a public company six months, after the end of its accounting period.

SECR sits in the directors’ report, which is filed with the accounts, so the accounts deadline is SECR’s deadline, and it does not move for a weekend or bank holiday.

For listed companies in UKLR 6, 14, 15, 16 and 22, the final rules apply to accounting periods beginning on or after 1 January 2027, so a calendar-year company’s first report covers 2027 and is published in 2028.

The disclosures sit in the annual financial report, so they follow its timetable.

Not in the strict sense.

UK SRS S1 and S2 are voluntary standards, and the FCA’s final rules in PS26/19 make them comply or explain for listed companies in scope.

What is required is the explain statement when a company does not comply in full.

One year’s non-disclosure of Scope 3 emissions under UK SRS S2, and two years’ non-disclosure of non-climate matters under S1.

A company using a relief says so and, during the relief period, need give no further explanation.

No. The board approves the strategic and directors’ reports, and a director or the company secretary signs the directors’ report on its behalf.

The ESG reporting manager prepares the content and the evidence.

ESOS is signed by responsible officers, who are directors or people exercising management control.

No UK rule requires it.

A listed company states whether it obtained third-party assurance and, if so, the provider, the disclosures assured and the standards used.

The FRC’s ISSA (UK) 5000 is for voluntary use.

Phase 4 notification of compliance is due by 5 December 2027, whatever the company’s year end, and qualification is fixed on 31 December 2026.

The action plan is due by 5 December 2028.

By working from one inventory and one set of assumptions.

UK SRS S1 asks for data and assumptions consistent, as far as possible, with those used in the related financial statements, and the UK Corporate Governance Code’s Provision 29 asks boards in its scope to declare on material controls, which the 2024 Code extends to reporting controls.

No official statistic reports pay for the title.

The Home Office going rate for the nearest occupation, SOC 2152, is £37,200 on a 37.5-hour week for the whole group, and the salary guide on this site shows how to read the professional-body figures.