Vendor profile · Plan A · described from its own site
Plan A carbon accounting software
Plan A sells carbon accounting software that joins measurement and reporting to decarbonisation planning, in three plans with a CSRD add-on (plana.earth).
Diginex announced on 14 January 2026 that it had closed its acquisition of the company (Diginex).
We have not tested Plan A and give it no rating.
In its own words
What Plan A says it does
Module 01 / 04
Plans
Module 02 / 04
Carbon
Module 03 / 04
Decarbonisation
Module 04 / 04
Add-ons
| Item | As Plan A describes it |
|---|---|
| Plans | Essential, Pro, Enterprise |
| Carbon | Scopes 1, 2 and 3; methods aligned to the GHG Protocol |
| Decarbonisation | Targets, actions, internal carbon pricing, forecasting |
| Add-ons | CSRD Reporting; Supply Chain+; Gaia AI Pro |
| Ownership | Diginex (acquisition closed 14 January 2026) |
| Price | Not published — Enterprise level · TBD |
Read the detailed guidance and evidence
Plan A’s home page leads with “Turn decarbonisation into business results” and describes one platform for carbon accounting, carbon reporting and decarbonisation.
Its offerings page lists the software platform’s features: data collection across Scopes 1, 2 and 3, calculation methodologies aligned to the GHG Protocol, automated calculations, custom emissions, multi-facility management, data tagging and an activity log.
Reporting covers dashboards, charts, filters and breakdowns, an emissions report export and a narrative PDF report.
Decarbonisation covers target setting, decarbonisation actions, action planning, internal carbon pricing, and forecasting.
Plan A says its calculation methods are developed and maintained by its own scientific experts, working with a scientific advisory board whose members it names.
Its reporting page describes Plan A as focused on the environmental part of ESG, through carbon management.
These are Plan A’s statements about its own product.
Audience
Who Plan A says it is for
Module 01 / 04
Disclosure
Module 02 / 04
Listed categories
Module 03 / 04
Legal route
Module 04 / 04
Key point 04
Read the detailed guidance and evidence
Plan A pitches its Essential plan as a kick-start to a net-zero journey, Pro as the next level with streamlined reporting and support, and Enterprise for organisations that want personalised expert support.
Its example customers come from fashion, software, mobility and finance, and its offices are listed in Paris, London and Berlin.
The acquirer, Diginex, describes itself in its announcement as a provider of sustainability regulatory technology; Plan A’s plans are sold under the Plan A name on plana.earth.
For a UK company the first question is which regimes bind it, set out on carbon management software.
A listed company in scope of the FCA’s rules will meet UK SRS S2 from 2027; SECR has its own quoted-company and unquoted-company exemption tests, explained on SECR thresholds.
Emissions
Scope 1, 2 and 3: what Plan A claims, and what the UK rules ask
Module 01 / 04
Method
Module 02 / 04
Scope 3
Module 03 / 04
Scope 3 · 2
Module 04 / 04
Method · 2
Read the detailed guidance and evidence
Plan A describes data collection across all three scopes and calculation methodologies aligned to the GHG Protocol.
UK SRS S2 asks for gross Scope 1, 2 and 3 under the GHG Protocol Corporate Standard, location-based Scope 2 as the required figure, and all fifteen Scope 3 categories considered with the included ones disclosed (¶29(a); ¶¶B30–B33).
Plan A’s Enterprise plan includes 500 suppliers, and its Supply Chain+ module is optional; supplier data feeds Scope 3 category 1.
For UK figures, ask which DESNZ conversion factor set and year is applied to UK activity.
The category rules are on Scope 3 under UK SRS and the standard on UK SRS S2.
Internal carbon pricing
Plan A’s carbon price feature and the ¶29(f) disclosure
Module 01 / 04
Key point 01
Module 02 / 04
Emissions
Module 04 / 04
Disclosure
Draft the ¶29(f) disclosure · internal carbon prices
The entity applies an internal carbon price as a shadow price, a theoretical cost used to inform decisions in investment decisions and scenario analysis. It uses a price of £[price] per metric tonne of CO2 equivalent to assess the costs of its greenhouse gas emissions.UK SRS S2 ¶29(f)(i)–(ii) · IFRS S2 ¶29(f)
Illustrative drafting only — the £ figure is yours, not a recommended price.
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Read the detailed guidance and evidence
Plan A lists internal carbon pricing among its decarbonisation features.
UK SRS S2 ¶29(f) asks an entity to explain whether and how it applies a carbon price in decision-making, and to give the price per metric tonne it uses to assess the costs of its emissions.
The wording is the same as IFRS S2 ¶29(f).
Because the rule asks “whether and how”, a company that uses no carbon price still has a disclosure to make.
A planning feature helps with that disclosure only if it records which price was actually used, and in which decisions.
The builder beside this text drafts both limbs from your answers; the figure is yours, and nothing here suggests a price.
The UK regimes
Plan A against SECR, UK SRS and the other regimes it is searched for
The left-hand columns are the law and the vendor’s own words.
The right-hand column is the request that turns one into evidence about the other.
Nothing here is a finding about the product.
Module 01 / 04
SECR
Module 02 / 04
UK SRS S2
Module 03 / 04
Internal carbon price
Module 04 / 04
FCA listing rules
Read the detailed guidance and evidence
| Regime | What the rule requires | What Plan A says | Ask to see |
|---|---|---|---|
| SECR | kWh; the statutory emissions limbs; one emissions intensity ratio; methodology; comparatives (Sch 7) | SECR is not named on the Plan A pages read; an emissions report export and a narrative PDF report are | A UK directors’ report SECR section with the kWh total and last year’s figures |
| UK SRS S2 | Gross Scopes 1–3; location-based Scope 2; all fifteen Scope 3 categories considered (¶29(a); ¶¶B30–B33) | Data collection across Scopes 1, 2 and 3 with calculation methodologies “aligned to GHG Protocol” (offerings) | Location-based Scope 2 and a category-by-category Scope 3 record |
| Internal carbon price | Whether and how a carbon price is used in decisions, and the price per tonne (UK SRS S2 ¶29(f)) | Internal carbon pricing listed among its decarbonisation features | A record of which price was used in which decision, exportable to ¶29(f) |
| FCA listing rules | Comply or explain; relief, location, assurance and transition-plan statements (PS26/19) | Not named on the pages read | The three-part explanation for an unmet UK SRS S2 requirement |
| CSRD / ESRS | FY2026 version statement; limited assurance only (DR 2026/1563; Omnibus I) | A CSRD Reporting add-on: guidance, DMA and gap analysis, ESRS data collection, carbon data integration | Which ESRS version the add-on follows for a 2026 financial year |
| Targets | Targets set in 2026 use SBTi Corporate Net-Zero Standard v1.3.1 (SBTi) | Target setting and forecasting among its decarbonisation features | Which SBTi version the target module follows, and whether targets are validated |
The table sets each regime’s rule beside Plan A’s words and the request that tests one against the other.
The government’s SECR guidance sets out what a UK directors’ report must contain, and SECR is not named on the Plan A pages read.
UK SRS is available for voluntary use by any UK entity (DBT guidance), and listed companies in scope of the FCA rules report against it on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027.
Plan A’s CSRD add-on serves the EU regime, explained for UK readers on CSRD for UK companies; if you report to CDP, ask whether the narrative report maps to its questionnaire.
Audit trail
Assurance readiness: what can be checked, and by whom
Module 01 / 04
Key point 01
Module 02 / 04
Listed categories
Module 03 / 04
Assurance
Module 04 / 04
Certification
Read the detailed guidance and evidence
Plan A lists an activity log and data tagging among its software platform’s features.
In the UK no company is required to obtain sustainability assurance; listed companies in scope of the FCA rules state whether they obtained it and, if so, the provider, the disclosures covered and the standard used.
In the EU, Omnibus I made CSRD assurance a limited assurance engagement (Directive (EU) 2026/470).
Plan A’s home page refers to certifications of its software and company; this page does not repeat them, because a vendor’s mark is checked at the certifier’s own register, not the vendor’s page.
Plan A lists target setting; SBTi’s own standards and guidance say targets set in 2026 use Corporate Net-Zero Standard Version 1.3.1, with Version 2.0 validation from early 2027.
Price
Plan A pricing: what the vendor publishes
Module 01 / 04
Price evidence
Module 02 / 04
Price evidence · 2
Module 03 / 04
Disclosure
Module 04 / 04
Value chain
Read the detailed guidance and evidence
Plan A publishes its plans but no prices; each plan leads to a call with its team.
This site records the price as Enterprise level · TBD.
Its offerings page also lists optional expert services — carbon accounting, advanced carbon footprint reporting, CSRD readiness, decarbonisation consulting, and data migration — none of them priced.
A useful quote separates the plan, each add-on, the supplier allowance and any services.
In the demonstration
Questions to put to Plan A, each tied to a provision
Module 01 / 04
Method
Module 02 / 04
Key point 02
Module 03 / 04
Key point 03
Module 04 / 04
Key point 04
Questions for Plan A · 17 requests
- Show the year’s kWh total and the lines it is built from, split by fuel.SECR · SI 2008/410 Sch 7 ¶15(3A); ¶20D(3) ↗
- Map each calculation line to the statutory limb it reports under.SECR · Sch 7 ¶15(2)–(3); ¶20D(1)–(2) ↗
- Let us set our own denominator, and show the ratio uses emissions, not energy.SECR · Sch 7 ¶17; ¶20G ↗
- Export the methodology statement, naming the factor set and approach used.SECR · Sch 7 ¶16; ¶20F ↗
- Reproduce last year’s energy and emissions beside this year’s from stored data.SECR · Sch 7 ¶18, ¶18A; ¶20H ↗
- Keep a log of measures that feeds the narrative.SECR · Sch 7 ¶15(3D); ¶20D(4) ↗
- Show the relief test running on every energy product, and the statement it produces.SECR · Sch 7 ¶15(5)(a); ¶20D(7)(a); ¶20, ¶20K ↗
- Show which factor set was applied to each activity line, and the rule for periods spanning two years.Conversion factors · DESNZ 2026 Methodology Paper ¶1.10 ↗
- Does the year-on-year view annotate the 2026 methodology change?Conversion factors · Methodology Paper ¶1.13; 2026 major changes report ↗
- Show the measurement approach and organisational boundary the engine applies.UK SRS S2 · UK SRS S2 ¶29(a)(ii) ↗
- Show that credits sit in a separate ledger and never reduce the reported total.UK SRS S2 · UK SRS S2 ¶29(a)(i) ↗
- Default Scope 2 to location-based, with market-based alongside if we choose.UK SRS S2 · UK SRS S2 ¶29(a)(v); ¶¶B30–B31 ↗
- Show a category-by-category record of what is included and why the rest is not.UK SRS S2 · UK SRS S2 ¶¶B32–B33; ¶29A ↗
- Show the field recording which ESRS version each disclosure was prepared under.CSRD · Delegated Regulation (EU) 2026/1563 Art 2(1)–(2) ↗
- Can a prescribed datapoint be omitted, with the reason recorded?CSRD · ESRS 1 ¶24 (revised ESRS) ↗
- Produce both Scope 2 figures from one dataset for a group reporting under both regimes.CSRD · ESRS E1-8 (revised ESRS) ↗
- Can supplier questionnaires be capped at the Annex II datapoints for protected suppliers?CSRD · Dir 2013/34/EU Art 19a(3); DR (EU) 2026/1560 Art 3 ↗
Your record of your own demonstration — not an assessment of any product.
Nothing you mark leaves your browser.
Read the detailed guidance and evidence
Plan A’s named outputs are its own reports and the CSRD add-on, so the UK requests are the ones to put first: the SECR section, the UK factor set and year, and UK SRS S2 output.
The builder beside this text lists them with their provisions; mark each as shown on your data, described only, or not yet asked.
Transition planning, which Plan A’s roadmaps feed, is covered on transition plans under UK SRS.
Everything above describes what Plan A publishes about itself, set beside what the rules require.
We have not trialled the product, taken a briefing or accepted any fee, and we rank no vendor above another.
Also in the directory
Other vendors described the same way
Module 01 / 03
Key point 01
Module 02 / 03
Key point 02
Module 03 / 03
Key point 03
Read the detailed guidance and evidence
These profiles are built on the same pattern: the vendor’s own words, set against the same requirements.
Listing them is not a recommendation, and they are in no order of merit.
- Greenly — a climate platform with GHG, CSRD and CBAM modules.
- Sweep — carbon and ESG data software whose pages name UK SRS.
- SINAI — carbon management with abatement curves and internal carbon pricing.
- Emitwise — another platform that changed hands: acquired by Green Project Technologies in July 2025 and no longer sold on its own.
All seventeen are described side by side, alphabetically, on carbon management software, with the requirements every tool is measured against.
Frequently asked
Questions people ask
What is Plan A?
Plan A describes itself as carbon accounting software for measuring, reporting and reducing a corporate carbon footprint, with calculation methods it says are developed and maintained by its scientific experts. It sells three plans and a CSRD Reporting add-on.
Who owns Plan A?
Diginex Limited announced on 14 January 2026 that it had closed its acquisition of PlanA.earth GmbH, the company behind Plan A.
What plans does Plan A offer?
Plan A’s offerings page lists Essential, Pro and Enterprise.
Pro adds advanced carbon reporting, API access and a dedicated customer success manager to Essential; Enterprise adds deeper personalised support and includes 500 suppliers.
CSRD Reporting is an add-on.
How much does Plan A cost?
Plan A does not publish prices for its plans, its add-ons or its expert services on the pages read. This site records that as Enterprise level · TBD.
Does Plan A support SECR and UK SRS?
Neither is named on the Plan A pages read, though Plan A lists a London office.
Both are statements a UK company makes from its own data, so ask to see the SECR section and UK SRS S2 output produced in the product.
What does Plan A’s internal carbon pricing have to do with UK SRS?
UK SRS S2 ¶29(f), the same as IFRS S2 ¶29(f), asks an entity whether and how it applies a carbon price in decision-making and the price per tonne it uses.
A company using no price still has something to disclose.
Plan A lists internal carbon pricing among its decarbonisation features.
Does Plan A support CSRD?
Plan A sells a CSRD Reporting add-on with step-by-step guidance, double materiality and gap analysis integration, ESRS data collection and carbon data integration.
For a 2026 financial year, ask which version of the ESRS it follows.
Has this site tested Plan A?
No. This page describes what Plan A and Diginex publish and sets it beside what the rules require. It gives no rating.
Prepare the evidence
Plan a carbon accounting software: from a requirement to a reporting pack
Use this preparation sequence alongside the detailed requirements on this page.
An editorial workflow, not a statutory schedule.
- Stage 0101
Reporting specification
Write the reporting boundaries and required outputs before evaluating a platform.
- Stage 0202
Evidence sample
Ask the vendor to demonstrate a representative import and calculation.
- Stage 0303
Method control
Inspect factor versions, estimates, permissions and change history.
- Stage 0404
Reporting export
Test the export against the required disclosures and existing reporting systems.
- Stage 0505
Review trail
Check whether a reviewer can follow a result back to its source record.
- Stage 0606
Commercial record
Record only the features, scope and prices the vendor actually commits to.
Read the applicable instrument: Plan A — carbon accounting software
A practical brief
An evidence pack, with a clear review trail
Ask for a pack that lets the next reviewer retrace the scope decision, follow the evidence and understand the limitations.
This describes a useful handover; it does not certify compliance or establish that a vendor or adviser delivers it.
Module 01 / 04
Applicability record
Write down the entity, reporting route and relevant period, including why the route applies.
Module 02 / 04
Evidence register
Attach each reported figure or statement to its source, method, version and limitations.
Module 03 / 04
Review trail
Name the preparer, reviewer, open questions and decisions taken before publication.
Module 04 / 04
Usable handover
Retain the working files and unresolved actions so the next reporting cycle can reuse the evidence.
View the preparation diagram
- Prepare01
Create the traceable pack
Keep the input records, calculation files and narrative together.
- Challenge02
Resolve questions before publication
Record the assumptions challenged and any limitations still unresolved.
- Retain03
Make the next cycle reproducible
Keep the approved version and the actions carried forward.
Continue your research
Related guides, one question at a time
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- Plan APlan A — carbon accounting software
Plan A’s own description of its platform. A product reference, not evidence.
- Plan APlan A offerings — Essential, Pro and Enterprise
What each plan includes, the CSRD add-on and the expert services.
- Plan AESG reporting software by Plan A
Plan A’s account of its carbon reporting.
- DiginexDiginex closes acquisition of PlanA.earth GmbH, 14 January 2026
The acquirer’s own announcement.
- Department for Business and TradeUK SRS S2 Climate-related Disclosures, ¶29(a), ¶29(f), ¶¶B30–B33
Gross emissions, Scope 3, and the internal carbon price disclosure.
- IFRS FoundationIFRS S2 Climate-related Disclosures (HTML), ¶29(f)
The same internal carbon price wording UK SRS S2 adopts.
- Financial Conduct AuthorityPS26/19 — UK SRS on a comply-or-explain basis
Listed companies, accounting periods beginning on or after 1 January 2027.
- Department for Business and TradeUK Sustainability Reporting Standards — guidance
UK SRS available for voluntary use.
- legislation.gov.ukSI 2008/410 Schedule 7 — SECR
The statutory limbs, ratio, methodology and comparatives.
- Department for Business and TradeEnvironmental reporting guidelines, including SECR guidance
The government’s SECR guidance.
- Department for Energy Security and Net ZeroGovernment conversion factors for company reporting
The UK factor sets.
- GHG ProtocolCorporate Accounting and Reporting Standard
The measurement basis Plan A and UK SRS S2 both name.
- Science Based Targets initiativeStandards and guidance
Which Corporate Net-Zero Standard version applies to targets set in 2026.
- EUR-LexDelegated Regulation (EU) 2026/1563 — the revised ESRS
The FY2026 version statement Plan A’s CSRD add-on would need.
- EUR-LexDirective (EU) 2026/470 (Omnibus I)
CSRD scope and limited assurance as amended in 2026.
- CDPCDP disclosure platform
Where CDP responses are filed.