Skip to content
UK SRSThe UK Sustainability Reporting Standards, ESOS, SECR and TCFD, read against the published text.HUBUK SRS GuideAn independent reference guide to UK SRS, ESG, TCFD, SECR, ESOS and the global standards.YOU ARE HEREGlobal 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.

Vendor profile · Sami · described from its own site

Sami carbon accounting software

Sami sells carbon accounting and ESG software from France, pairing its platform with sector-specialist consultants (sami.eco).

SGS announced the acquisition of a majority stake in Sami on 21 November 2025 (SGS).

We have not tested Sami and give it no rating.

In its own words

What Sami says it does

Sami describes itself as “a powerful software” that runs from carbon accounting to managing ESG indicators, in two hubs.
Evidence mapRequirements and evidence

Module 01 / 04

Hubs

Carbon Hub and ESG Hub
From Sami’s own website, read 1 October 2026. Not tested by this site.
ItemAs Sami describes it
HubsCarbon Hub and ESG Hub
Emission factorsMore than 300,000, by Sami’s count
ESGESRS issues, EFRAG IRO scoring, double materiality matrix
Reports namedCSRD, VSME, carbon footprint, product footprint
OwnershipSGS majority stake (announced 21 November 2025)
PriceNot published — Enterprise level · TBD
Read the detailed guidance and evidence

Sami describes itself as “a powerful software” that runs from carbon accounting to managing ESG indicators, in two hubs.

The Carbon Hub, on its English site, covers data collection, a database of more than 300,000 emission factors, AI-assisted consolidation and audit, customisable reports, action plans and reduction trajectories.

The ESG Hub covers defining issues on the ESRS, stakeholder questionnaires, scoring impacts, risks and opportunities on the EFRAG framework, an automatic double materiality matrix, and completion tracking across reports.

Around the software Sami sells services: carbon footprints, ESG strategy with CSRD and VSME reports, eco-design, and product footprints including life-cycle assessment.

SGS’s announcement describes Sami as an all-in-one climate and carbon accounting platform with consulting services, founded in 2020, with a team of 45 across France and the UK.

These are Sami’s and SGS’s statements.

Audience

Who Sami says it is for

Sami’s site addresses two audiences at once: companies measuring their own footprint, and consultants running footprints for clients.
Evidence mapRequirements and evidence

Module 01 / 04

Key point 01

Sami’s site addresses two audiences at once: companies measuring their own footprint, and consultants running footprints for clients.
Read the detailed guidance and evidence

Sami’s site addresses two audiences at once: companies measuring their own footprint, and consultants running footprints for clients.

Several Carbon Hub features are written for the second — a platform “to collaborate with your clients”, action plans and trajectories “for your clients”.

SGS’s announcement says more than 100 carbon and ESG consulting partners use Sami as their platform.

Its testimonials come from French companies and consultancies, and SGS names offices in Paris, Marseille, Bordeaux, Lyon and London.

For a UK company the first question is which regimes bind it, set out on carbon management software; Sami’s named outputs are EU ones.

Emissions

Scope 1, 2 and 3: what Sami claims, and what the UK rules ask

Sami describes a precise and rapid measurement of emissions, an emission-factor database, and reduction trajectories built on the result.
Scope 1Requirements and evidence

Module 01 / 04

Method

Sami describes a precise and rapid measurement of emissions, an emission-factor database, and reduction trajectories built on the result.
Read the detailed guidance and evidence

Sami describes a precise and rapid measurement of emissions, an emission-factor database, and reduction trajectories built on the result.

For UK purposes the tests are the same for every tool: 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 (UK SRS S2 ¶29(a); ¶¶B30–B33).

A factor library built for the French market raises the factor question directly: which UK Government conversion factor set, and which year, is applied to UK activity.

DESNZ’s rule is that each year’s set is for activity data falling entirely or mostly within that year (2026 methodology paper ¶1.10).

Sami’s product footprint and life-cycle assessment services sit outside the corporate inventory UK SRS S2 asks for; they matter where a customer asks for product-level data.

The Scope 3 rules are on Scope 3 under UK SRS and the standard itself on UK SRS S2.

UK suppliers to EU groups

VSME and the value-chain cap: what an EU customer may ask you for

Sami’s ESG tools are built on the EU’s standards, and the UK companies most likely to meet them are suppliers to EU groups that report under the CSRD.
Value chainRequirements and evidence

Module 01 / 04

Boundary

Sami’s ESG tools are built on the EU’s standards, and the UK companies most likely to meet them are suppliers to EU groups that report under the CSRD.

May the tool send that questionnaire? · three checks

Protected — Annex II datapoints onlyThe supplier may decline anything beyond the Annex II datapoints of the voluntary standard, and you may rely on its self-declaration unless it is manifestly incorrect. The assurance opinion must also respect that right, so an over-broad module reaches your assurer too.Art 19a(3) 2nd–4th subparagraphs; DR (EU) 2026/1560 Art 3(2); Art 34(2a)

Member states must transpose the amending Directive by 19 March 2027.

Indicative only, not advice.

Nothing you enter leaves your browser.

Read the detailed guidance and evidence

Sami’s ESG tools are built on the EU’s standards, and the UK companies most likely to meet them are suppliers to EU groups that report under the CSRD.

Since Omnibus I, a CSRD reporter may not require a protected supplier — one with an average of 1,000 employees or fewer — to provide more than the voluntary standard’s datapoints (Directive 2013/34/EU Art 19a(3)).

Delegated Regulation (EU) 2026/1560 sets those datapoints in its Annex II and applies the cap from financial years beginning on or after 1 January 2027 (DR 2026/1560 Art 3).

Requests made for other purposes, including the EU’s due-diligence rules, fall outside the cap.

Sami lists a VSME report among its ESG services, which is the form such a supplier would most often answer in.

The check beside this text works through whether a request you have received falls inside the cap.

The EU side is set out on CSRD for UK companies.

The UK regimes

Sami 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.

Evidence mapRequirements and evidence

Module 01 / 04

SECR

Energy in kWh, the statutory emissions limbs, one emissions intensity ratio, methodology and comparatives (Sch 7)
SECR is not named on the Sami pages read; customisable, downloadable reports are
A UK directors’ report SECR section, kWh first, from your data
Read the detailed guidance and evidence
Requirements cited to their provisions; Sami’s statements cited to its own pages, read 1 October 2026.
RegimeWhat the rule requiresWhat Sami saysAsk to see
SECREnergy in kWh, the statutory emissions limbs, one emissions intensity ratio, methodology and comparatives (Sch 7)SECR is not named on the Sami pages read; customisable, downloadable reports areA UK directors’ report SECR section, kWh first, from your data
DESNZ factorsThe UK set for the year the activity falls mostly within (2026 methodology ¶1.10)A database of “more than 300,000 emission factors”Which UK Government set is applied to UK lines, and which year
UK SRS S2Gross Scopes 1–3; location-based Scope 2; all fifteen Scope 3 categories considered (¶29(a); ¶¶B30–B33)“A precise and rapid measurement of your emissions” via the Carbon HubLocation-based Scope 2 and a category-by-category Scope 3 record
CSRD / ESRSDouble materiality; FY2026 version statement; immaterial datapoints omitted (DR 2026/1563)Issues defined “based on the ESRS”, IROs scored on “the EFRAG framework”, a double materiality matrix (sami.eco)Which ESRS version the materiality workflow follows for a 2026 financial year
VSME and the capA supplier of 1,000 employees or fewer may decline requests beyond the Annex II datapoints (DR 2026/1560)A VSME report among its ESG strategy servicesA VSME report a UK supplier can hand to an EU customer
FCA listing rulesComply or explain against UK SRS (PS26/19)Not named on the pages readWhether UK SRS S2 output is offered at all

People search for the Sami platform’s benefits and features, Sami in France and the UK, and Sami against Greenly.

The table answers the UK version of each: the rule, Sami’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 among the outputs Sami names.

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.

For a 2026 financial year the CSRD lets an undertaking choose between versions of the ESRS and requires it to say which (DR 2026/1563 Art 2), so ask which version Sami’s materiality workflow follows.

Audit trail

Assurance readiness: what can be checked, and by whom

Sami lists consolidation and audit among its Carbon Hub features, using AI to speed consolidation.
AssuranceRequirements and evidence

Module 01 / 04

Key point 01

Sami lists consolidation and audit among its Carbon Hub features, using AI to speed consolidation.
Read the detailed guidance and evidence

Sami lists consolidation and audit among its Carbon Hub features, using AI to speed consolidation.

Its new owner, SGS, describes itself as a testing, inspection and certification company with an ESG assurance pillar.

That is SGS’s own description, and a buyer who also wants assurance should keep the software supplier and the assurance provider’s independence in view.

In the UK no company is required to obtain sustainability assurance; listed companies in scope of the FCA rules state whether they obtained it.

In the EU, Omnibus I made CSRD assurance a limited assurance engagement (Directive (EU) 2026/470), and the assurance opinion must respect a protected supplier’s right to decline.

A customer’s request may also arrive through CDP’s supply-chain programme, which Sami does not name on the pages read.

Price

Sami pricing: what the vendor publishes

Sami publishes no price on the pages read; its site leads to a conversation with its team.
Evidence mapRequirements and evidence

Module 01 / 03

Price evidence

Sami publishes no price on the pages read; its site leads to a conversation with its team.
Read the detailed guidance and evidence

Sami publishes no price on the pages read; its site leads to a conversation with its team.

This site records that as Enterprise level · TBD.

Because Sami sells software and consulting together, a quote should separate the platform licence from any footprint, CSRD or VSME service, and say which reports are included.

In the demonstration

Questions to put to Sami, each tied to a provision

Sami’s named strengths are EU ones, so the UK requests are where a demonstration will say most: the SECR section, the UK factor set and year, and UK SRS S2 output.
Evidence mapRequirements and evidence

Module 01 / 04

Method

Sami’s named strengths are EU ones, so the UK requests are where a demonstration will say most: the SECR section, the UK factor set and year, and UK SRS S2 output.

Questions for Sami · 17 requests

You report under
  1. 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) ↗
  2. Map each calculation line to the statutory limb it reports under.SECR · Sch 7 ¶15(2)–(3); ¶20D(1)–(2) ↗
  3. Let us set our own denominator, and show the ratio uses emissions, not energy.SECR · Sch 7 ¶17; ¶20G ↗
  4. Export the methodology statement, naming the factor set and approach used.SECR · Sch 7 ¶16; ¶20F ↗
  5. Reproduce last year’s energy and emissions beside this year’s from stored data.SECR · Sch 7 ¶18, ¶18A; ¶20H ↗
  6. Keep a log of measures that feeds the narrative.SECR · Sch 7 ¶15(3D); ¶20D(4) ↗
  7. 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 ↗
  8. 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 ↗
  9. Does the year-on-year view annotate the 2026 methodology change?Conversion factors · Methodology Paper ¶1.13; 2026 major changes report ↗
  10. Show the measurement approach and organisational boundary the engine applies.UK SRS S2 · UK SRS S2 ¶29(a)(ii) ↗
  11. Show that credits sit in a separate ledger and never reduce the reported total.UK SRS S2 · UK SRS S2 ¶29(a)(i) ↗
  12. Default Scope 2 to location-based, with market-based alongside if we choose.UK SRS S2 · UK SRS S2 ¶29(a)(v); ¶¶B30–B31 ↗
  13. 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 ↗
  14. Show the field recording which ESRS version each disclosure was prepared under.CSRD · Delegated Regulation (EU) 2026/1563 Art 2(1)–(2) ↗
  15. Can a prescribed datapoint be omitted, with the reason recorded?CSRD · ESRS 1 ¶24 (revised ESRS) ↗
  16. Produce both Scope 2 figures from one dataset for a group reporting under both regimes.CSRD · ESRS E1-8 (revised ESRS) ↗
  17. 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 ↗
0 shown · 0 described · 17 open17 requests still to put to Sami.

Your record of your own demonstration — not an assessment of any product.

Nothing you mark leaves your browser.

Read the detailed guidance and evidence

Sami’s named strengths are EU ones, so the UK requests are where a demonstration will say most: 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.

The difference between double materiality and the UK’s single-materiality standard is set out on double materiality.

This site has not tested this product

Everything above describes what Sami 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

These profiles are built on the same pattern: the vendor’s own words, set against the same requirements.
Evidence mapRequirements and evidence

Module 01 / 03

Key point 01

These profiles are built on the same pattern: the vendor’s own words, set against the same requirements.
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 French-founded climate platform with CSRD, VSME and CBAM modules.
  • Sweep — carbon and ESG data software whose pages name UK SRS.
  • Plan A — carbon accounting with a CSRD add-on, now owned by Diginex.

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 Sami?

Sami is a French carbon and ESG software company with a Carbon Hub and an ESG Hub.

It describes data collection, an emission-factor database, AI-assisted consolidation, reports, action plans and reduction trajectories for carbon, and ESRS-based double materiality, CSRD and VSME reporting for ESG.

What are the Sami platform’s features?

On its English site Sami lists, for carbon: data collection, a database of more than 300,000 emission factors, consolidation and audit, reports, action plans and trajectories.

For ESG: issues defined on the ESRS, stakeholder questionnaires, IRO scoring on the EFRAG framework, an automatic double materiality matrix, data entry and reporting status.

Who owns Sami?

SGS announced on 21 November 2025 that it had acquired a majority stake in Sami, which it describes as a Paris-based startup founded in 2020 with offices in Paris, Marseille, Bordeaux, Lyon and London.

Is Sami the same as sami.eco?

Yes. sami.eco is Sami’s own website, with an English version at sami.eco/en.

What are the benefits of the Sami platform?

Sami’s own case is software plus sector-specialist consultants: its site pairs the platform with premium support and services for carbon footprints, CSR strategy, eco-design and product footprints.

Whether that suits a UK company depends on whether it produces the UK outputs that company owes.

How does Sami compare with Greenly?

This site does not rank or compare vendors.

Both are profiled here in their own words; Greenly announced a merger with Normative in September 2026, and Sami has been majority-owned by SGS since November 2025.

Put the same UK requests to each.

Does Sami support SECR and UK SRS?

Neither is named on the Sami pages read.

Sami’s named outputs are CSRD and VSME reports and carbon footprints, so ask a UK-facing demonstration for the SECR section and UK SRS S2 output.

How much does Sami cost?

Sami does not publish a price on the pages read. This site records that as Enterprise level · TBD.

Has this site tested Sami?

No. This page describes what Sami and SGS publish and sets it beside what the rules require. It gives no rating.

Prepare the evidence

Sami 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.

  1. Stage 0101

    Reporting specification

    Write the reporting boundaries and required outputs before evaluating a platform.

  2. Stage 0202

    Evidence sample

    Ask the vendor to demonstrate a representative import and calculation.

  3. Stage 0303

    Method control

    Inspect factor versions, estimates, permissions and change history.

  4. Stage 0404

    Reporting export

    Test the export against the required disclosures and existing reporting systems.

  5. Stage 0505

    Review trail

    Check whether a reviewer can follow a result back to its source record.

  6. Stage 0606

    Commercial record

    Record only the features, scope and prices the vendor actually commits to.

Read the applicable instrument: Sami — carbon and ESG software (English site)

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.

Trace the answerScope → evidence → review

Module 01 / 04

Applicability record

Write down the entity, reporting route and relevant period, including why the route applies.

View the preparation diagramSami carbon accounting software: evidence preparation sequenceSami carbon accounting software: evidence preparation sequence
  1. Prepare01

    Create the traceable pack

    Keep the input records, calculation files and narrative together.

  2. Challenge02

    Resolve questions before publication

    Record the assumptions challenged and any limitations still unresolved.

  3. Retain03

    Make the next cycle reproducible

    Keep the approved version and the actions carried forward.

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.

Checked against 15 sources fromSamiSGSEUR-Lexlegislation.gov.ukDepartment for Business and TradeDepartment for Energy Security and Net Zero
  1. Sami
    Sami — carbon and ESG software (English site)

    Sami’s own description of its Carbon Hub and ESG Hub. A product reference, not evidence.

  2. SGS
    SGS strengthens its carbon solutions with the acquisition of Sami, 21 November 2025

    The acquirer’s own announcement of its majority stake.

  3. EUR-Lex
    Directive 2013/34/EU, Art 19a(3) — the value-chain cap (as amended by Omnibus I)

    What a CSRD reporter may ask a smaller supplier.

  4. EUR-Lex
    Delegated Regulation (EU) 2026/1560 — the voluntary standard and the cap

    The Annex II datapoints; from financial years beginning on or after 1 January 2027.

  5. EUR-Lex
    Commission Recommendation on the voluntary standard for SMEs (VSME)

    The voluntary SME standard Sami says it reports against.

  6. EUR-Lex
    Delegated Regulation (EU) 2026/1563 — the revised ESRS

    The ESRS Sami bases its materiality work on; the FY2026 version statement.

  7. EUR-Lex
    Directive (EU) 2026/470 (Omnibus I)

    CSRD scope, the cap and limited assurance as amended in 2026.

  8. legislation.gov.uk
    SI 2008/410 Schedule 7 — SECR

    The statutory limbs, ratio, methodology and comparatives.

  9. Department for Business and Trade
    Environmental reporting guidelines, including SECR guidance

    The government’s SECR guidance.

  10. Department for Energy Security and Net Zero
    Government conversion factors for company reporting

    The UK factor sets.

  11. Department for Business and Trade
    UK Sustainability Reporting Standards — guidance

    UK SRS available for voluntary use.

  12. Department for Business and Trade
    UK SRS S2 Climate-related Disclosures, ¶29(a), ¶¶B30–B33

    Gross emissions, location-based Scope 2, the fifteen Scope 3 categories.

  13. Financial Conduct Authority
    PS26/19 — UK SRS on a comply-or-explain basis

    Listed companies, accounting periods beginning on or after 1 January 2027.

  14. GHG Protocol
    Corporate Accounting and Reporting Standard

    The measurement basis UK SRS S2 names.

  15. CDP
    CDP disclosure platform

    Where a customer’s supply-chain request often arrives from.

Book a free consultation