ESG Consulting LogoESG Consulting

UK Regulatory Position reviewed 12 October 2026

UK Sustainability & ESG Consulting

We lead you through carbon reporting, sustainability disclosure and net-zero strategy - SECR, ESOS, UK SRS, TCFD, CSRD, SBTi, SFDR and more.

Aerial view of a road cutting through dense forest

UK regulatory outlook

2026-27
  • UK SRS S1 & S2Mandatory 2027
  • CSRD after Omnibus IScope narrowed
  • ESOS Phase 4Qualification 2026
  • SECR and CRDRising expectations
GRESB
CDP
ISSB
IFRS
GHG Protocol
GRI
EcoVadis
TCFD
SBTi
PRI
GRESB
CDP
ISSB
IFRS
GHG Protocol
GRI
EcoVadis
TCFD
SBTi
PRI

Reporting your board can stand behind. Strategy that strengthens the business.

Your ESG figures now travel further than the annual report. Investors screen risk with them, customers qualify suppliers against them and auditors scope assurance from them. The data has to hold up across every one of those audiences - accurate, traceable and ready for whoever asks next.

We build ESG programmes that go further than just satisfying a filing deadline. A properly costed net-zero strategy uncovers real energy savings. A Scope 3 inventory reveals supply chain risks before your largest customers find them first. Our methodology makes both your reporting and business stronger.

Our consultants work with FTSE 100 organisations, NHS trusts and large private companies across carbon reporting, net-zero strategy and ESG disclosure. One senior consultant leads each project from scoping through to sign-off, backed by our in-house sustainability and quality assurance teams.

Nancy Bosch, Senior ESG Director
Nancy BoschSenior ESG Director, London, UK

ESG consulting services.

We help UK businesses build ESG programmes their board, investors and auditors can trust.

Carbon, energy & net zero

Accurate emissions data, credible targets and a reduction plan your board and your auditors can both stand behind.

Do we qualify for ESOS Phase 4 on 31 December 2026?

Industrial building with a rooftop solar array

ESOS Phase 4

In scope
Qualification date
31 December 2026
Energy coverage
95%
Sign-off
Lead Assessor
Notification deadline
5 December 2027
  1. Scope 1 and 2 inventories, intensity ratios and the energy efficiency narrative required in your annual report.

Sustainability reporting

Disclosures that survive assurance and hold up when investors, customers and ratings agencies read them side by side.

Are we still in scope for CSRD after Omnibus I?

Two consultants reviewing sustainability reporting data across a desk

CSRD Article 40a test

  • Over €450m EU net turnover at group level
  • EU subsidiary or branch over €200m
ResultNot in scope
  1. Readiness assessment and first-cycle reporting against the ISSB-aligned UK SRS standards, ahead of the FCA proposed mandatory start date of 2027 for listed companies.

ESG advisory & investment

For boards that need an ESG strategy they can act on and for fund managers and lenders that need portfolio or entity-level ESG work.

Which of our funds can market as Article 8 under SFDR?

Board meeting around a round table overlooking a city skyline

SFDR fund classification

  • UK Equity IncomeArticle 8
  • Global Climate TransitionArticle 8
  • Multi-Asset BalancedArticle 6
  1. An independent read of where you stand, followed by a strategy your board can approve and your teams can run - materiality, targets, KPIs and an implementation plan.

Fixed scope. Named consultant. No surprises.

Every engagement runs the same way, whatever the framework. You know what you are buying, who is doing it and what applies to you before work starts.

  1. 1. Fixed scope

    A written scope and fixed fee before any work begins. You know what is in, what is out and what it costs.

  2. 2. Named consultant

    One senior consultant leads the work from scoping through to sign-off. The person who scoped it is the person who delivers it.

  3. 3. No surprises

    We confirm which obligations apply before anything is built. Every figure traces back to source data, ready for assurance.

  • Lead Assessor sign-off. ESOS assessments are signed off by our registered Lead Assessors.

  • Checked at source. Regulatory positions are checked against DBT, FCA, Environment Agency and EU Official Journal sources.

Transcript of the ESG Consulting brand film

Opening: Your ESG figures now travel further than the annual report. Investors, customers and auditors all read them. Each one with a different question.

01 / Scrutiny: Investors screen risk with them. Customers qualify suppliers against them. Auditors scope assurance from them.

02 / Evidence: The data has to hold up. Every figure traces back to source data, ready for assurance. Meter readings, fuel invoices, supplier data and travel records feed one Scope 1, 2 and 3 disclosure - ready for assurance.

03 / Strategy: Most ESG consultants help you file the report. We help you change how you operate, buy, build and travel. A costed net-zero strategy. A Scope 3 inventory. A Carbon Reduction Plan.

04 / Frameworks: Reporting against SECR, ESOS, CSRD, TCFD, SBTi, SFDR, GRI, CDP, ISSB and UK SRS. We confirm which ones apply to you before anything is built.

05 / Deadlines: Four dates for the board's calendar. 18 March 2026 - CSRD, Omnibus I. 31 December 2026 - ESOS Phase 4 qualification. 1 January 2027 - UK SRS S2 proposed for listed companies. 5 December 2027 - ESOS Phase 4 notification.

06 / Approach: Fixed scope. Named consultant. No surprises. ESOS assessments are signed off by our registered Lead Assessors.

Close: ESG Consulting. Reporting your board can stand behind. Strategy that strengthens the business. Speak to a consultant - esgconsulting.co.uk

Questions about ESG consulting?

How can ESG Consulting help my organisation?

We work across three areas. Carbon, energy and net zero: SECR, ESOS, Scope 3 inventories, net-zero strategy, SBTi targets and Carbon Reduction Plans for public sector contracts. Sustainability reporting: UK SRS, climate-related financial disclosures, CSRD, GRI and CDP. ESG advisory and investment: ESG strategy, board and team training, SFDR and PRI. Most engagements start by confirming which obligations apply to you, then build the data, disclosures and plan needed to meet them.

Which ESG reporting regulations apply to my company?

It depends on your size, listing status and where you trade. For most large UK companies the core regimes are SECR, ESOS and climate-related financial disclosures, which apply from 500 employees and £500m turnover. Listed companies should also prepare for UK SRS - the FCA has consulted on requiring reporting against UK SRS S2 from 1 January 2027. If you have significant EU operations CSRD may still apply, although Omnibus I narrowed its scope substantially in March 2026. We confirm your position against each regime before any work is scoped.

What is the difference between ESG and CSR?

Corporate social responsibility (CSR) describes what a company chooses to do beyond its core business - community programmes, charitable giving, volunteering - and is usually reported as narrative. ESG is how investors, lenders, customers and regulators assess a company's environmental, social and governance risks and performance, using measurable data against defined frameworks. That makes ESG a finance and risk discipline: the figures sit in or alongside the annual report, are increasingly subject to assurance and are compared side by side with your peers'.

What are the benefits of ESG investment?

For a company, investment in ESG pays back in concrete ways: lower energy costs from the efficiency measures a costed net-zero plan identifies, eligibility for contracts where customers and public sector buyers score suppliers on carbon and social value, earlier sight of supply chain and climate risk, and data that holds up when lenders and investors screen you. For fund managers and lenders, ESG analysis surfaces risks the financial statements alone miss, and SFDR and PRI set out how that analysis has to be disclosed.

Will our ESG disclosures stand up to assurance?

That is what we build them for. Every figure we produce traces back to source data, with the methodology, boundaries and assumptions documented so your auditor or assurance provider can follow them. That matters more every reporting cycle: auditors and investors now interrogate methodology, boundaries and restatements far more closely than when regimes like SECR began.

Why work with ESG Consulting?

Our consultants work with FTSE 100 organisations, NHS trusts and large private companies, and every engagement runs the same way. You get a written scope and fixed fee before any work begins. One senior consultant leads your project from scoping through to sign-off, backed by our in-house sustainability and quality assurance teams. And we tell you when an obligation does not apply or a rating is not worth pursuing this cycle - which, since Omnibus I narrowed CSRD, is often the most valuable advice a UK group can get.

Speak to a ESG expert.

A few lines on what you need is enough. You do not need a brief or a budget yet.

What to expect

  • Speak directly to an ESG specialist who knows the subject, not a sales team
  • Bring whatever is driving the work - a reporting deadline, an investor question, a rating or a board mandate
  • We tell you when an obligation does not apply and when a rating can wait

We reply within one working day.