ESG disclosure software · the last mile of reporting
ESG disclosure software
ESG disclosure software is the last mile: it assembles narrative and numbers, maps them to the standard behind them and produces the published disclosure.
This page reads that job against each standard a UK company may disclose under, with the status of each stated exactly.
It ranks nothing and has tested no product.
Status, stated exactly
The disclosure standards a UK company may report under
One comply-or-explain regime, one law, one voluntary standard and one EU regime.
Module 01 / 04
UK SRS: comply or explain
Listed companies, periods from 1 January 2027.
Module 02 / 04
Companies Act: law
Non-financial and climate statements in the strategic report.
Module 03 / 04
IFRS S1 and S2: voluntary
In the UK, unless adopted through UK SRS.
Module 04 / 04
ESRS: EU law
For in-scope EU undertakings from FY2027.
Read the detailed guidance and evidence
Under PS26/19, listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS on a comply-or-explain basis (FCA).
Section 414CB’s five non-financial matters reach only traded, banking and insurance companies, not AIM or high-turnover companies (Companies Act s.414CB).
From FY2027, CSRD applies only above both 1,000 employees and €450m net turnover (Directive 2013/34/EU).
Disclosure management
What ESG disclosure management software has to track
A status for every requirement, not just a document editor.
Module 01 / 04
Requirement
The paragraph of the standard behind each disclosure.
Module 02 / 04
Status
Disclosed, explained or relying on a relief.
Module 03 / 04
Owner
Who drafted, reviewed and approved it.
Module 04 / 04
Evidence
The data and judgement behind it.
Read the detailed guidance and evidence
The made rules ask a listed company to disclose, or say what is missing, why, and what it is doing about it (PS26/19 Appendix 1).
A tool that only knows "complete" cannot produce that explanation.
IFRS S1 and S2
Software for IFRS ESG disclosure requirements
S1 sets the general requirements, S2 the climate ones; UK SRS adapts both.
Module 01 / 04
S1
General requirements, tied to the financial-statement entity.
Module 02 / 04
S2
Climate, with industry-based guidance that UK SRS makes optional.
Module 03 / 04
SASB
May be referred to under UK SRS, not shall.
Module 04 / 04
Taxonomy
IFRS and SASB taxonomies for digital tags.
Read the detailed guidance and evidence
UK SRS S1 ties sustainability disclosures to the same reporting entity as the financial statements (UK SRS S1).
A preparer tagging IFRS S2 with the IFRS taxonomy should not use the SASB taxonomy for climate content (IFRS Foundation).
ESRS
Disclosure software for the revised ESRS
Revised ESRS adopted on 3 July 2026; tagging awaits the ESEF standards.
Module 01 / 04
Adopted
3 July 2026, revised ESRS.
Module 02 / 04
Scope
1,000 employees and €450m from FY2027.
Module 03 / 04
Materiality
Double materiality drives the datapoints.
Module 04 / 04
Tagging
Not mandatory until the ESEF technical standards are adopted.
Read the detailed guidance and evidence
The Commission adopted revised ESRS on 3 July 2026 (European Commission).
EFRAG publishes ESRS taxonomies, but tagging is not mandatory until the ESEF technical standards are adopted (EFRAG).
Assurance
Assurance statements in disclosure software
Assurance is voluntary in the UK; listed companies say what they obtained.
Module 01 / 04
ISSA (UK) 5000
Issued for voluntary use; effective 15 December 2026.
Module 02 / 04
Mandatory for
No one.
Module 03 / 04
PS26/19
State whether assurance was obtained, by whom and to which standard.
Module 04 / 04
Limited assurance
Never a positive statement that figures are correct.
Read the detailed guidance and evidence
The FRC issued ISSA (UK) 5000 for voluntary use, and it is mandatory for no one (FRC).
Digital output
Does sustainability disclosure software need XBRL?
Only where a filing rule requires it.
Module 01 / 04
IFRS
Sustainability Disclosure Taxonomy.
Module 02 / 04
SASB
SASB Standards Taxonomy, 2024 update.
Module 03 / 04
ESRS
EFRAG taxonomies.
Module 04 / 04
Duty
Set by the filing jurisdiction, not the taxonomy.
Read the detailed guidance and evidence
The IFRS Sustainability Disclosure Taxonomy supplies tags but creates no tagging duty on its own (IFRS Foundation).
What this page does not say
The limits of this guide
Requirements and tests, not products.
Module 01 / 04
No ranking
No vendor is scored.
Module 02 / 04
No prices
None of our own.
Module 03 / 04
No testing
No product tested.
Module 04 / 04
Primary sources
Every rule cited.
Read the detailed guidance and evidence
This site is an independent reference and takes no commission from any vendor.
Frequently asked
Questions people ask
What is ESG disclosure software?
Software that assembles a sustainability disclosure, maps each part to the standard that requires it, tracks review and sign-off, and produces the published output.
What is sustainability disclosure software?
The same job under another name: producing the disclosure itself, as opposed to collecting the data underneath it.
Which software meets IFRS ESG disclosure requirements?
No product is certified to IFRS S1 or S2.
Test whether a tool maps each paragraph, keeps the reporting entity aligned with the financial statements and produces tags if your jurisdiction needs them.
Is assurance of ESG disclosures mandatory in the UK?
No. ISSA (UK) 5000 is for voluntary use, and listed companies under PS26/19 state what assurance, if any, they obtained.
Does ESG disclosure software need XBRL?
Only where a filing rule requires tagging.
Prepare the evidence
ESG disclosure 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: PS26/19
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.
- FCAPS26/19
- FCAPS26/19 (PDF)
- DBTUK SRS S1
- DBTUK SRS S2
- LegislationCompanies Act 2006, section 414CB
- EUR-LexDirective 2013/34/EU, consolidated
- European CommissionRevised ESRS adopted, 3 July 2026
- EFRAGDigital reporting with XBRL
- IFRS FoundationIFRS Sustainability Disclosure Taxonomy
- IFRS FoundationSASB Standards Taxonomy
- FRCISSA (UK) 5000
- FRCSustainability reporting developments FAQ