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IFRS and ISSB

ESRS and CSRD

Consultancy

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.

Standards and reporting

SECR consultants

A useful SECR consultancy brief specifies the reporting route, required outputs and reviewable evidence before comparing proposals.

What should SECR consultants deliver?

Commission an applicable disclosure draft and a reproducible evidence handover rather than assuming a carbon total satisfies every required report field Unquoted report contents Quoted contents.

Specify the outputRequirements and evidence

Module 01 / 04

Route

Identify the legal entity and relevant reporting route.

Read the detailed guidance and evidence

This is editorial procurement guidance rather than a recommendation of any provider.

A proposal that promises SECR compliance without naming the entity, year and report location leaves important work undefined.

Use the reporting standards overview to keep this annual disclosure task distinct from broader ESG strategy work.

Which reporting route belongs in the brief?

Quoted companies, unquoted companies and LLPs use different statutory homes, so identify the route before requesting a fixed scope Paragraph 15 Paragraph 20A Regulation 12B.

Editorial engagement map informed by the cited reporting provisions.
RouteRequired brief decisionReviewable output
Quoted companyConfirm Part 7 requirementsQuoted-route disclosure map
Unquoted companyAssess the Part 7A application and exemption provisionsWritten scope decision
LLPUse the modified energy and carbon report provisionsLLP-specific report draft
Group reportReview consolidation and subsidiary treatmentEntity-by-entity boundary schedule
Read the detailed guidance and evidence

Ask the consultant to distinguish its assumptions from conclusions it has checked.

The SECR thresholds guide contains the size tests and prior-year rules rather than substituting an accounts-size label.

How should the reporting boundary be agreed?

A group report needs a reviewed entity population and applicable subsidiary treatment rather than a list copied from a software account Group report provisions Subsidiary conditions.

Agree the perimeterRequirements and evidence

Module 01 / 04

Entities

List legal entities and the relevant year ends.

Read the detailed guidance and evidence

Ask for a boundary note that the finance team can reconcile to the relevant group reporting records.

An overseas site and a subsidiary with a different year end can require distinct review questions.

Do not let a quotation silently assume that one invoice payer or one meter list defines the complete report boundary.

What is required rather than optional support?

For an unquoted company, energy and emissions, conditional efficiency narrative, methods, an emissions ratio and applicable comparatives have distinct statutory homes Paragraph 20D Methods Ratio Comparatives.

The efficiency provision is paragraph 20D(4), while paragraph 20E concerns group reports.
DeliverableStatutory reporting pointSeparate optional support
Energy and emissionsApply the relevant route’s categories and unitsBroader corporate footprint
Efficiency narrativePrincipal measures taken if anyFuture net-zero strategy
MethodologyState calculation methodologiesA software implementation project
Emissions ratioAt least one ratio against a quantifiable activity factorA wider dashboard of performance measures
ComparativesInclude the preceding-year information where requiredA historic-data restatement project
Read the detailed guidance and evidence

A plan for future upgrades is not a substitute for the conditional narrative describing measures actually taken during the financial year Paragraph 20D(4).

Make optional work visible as a separate scope item so it can be assessed on its own merits.

What data should the client supply?

Define the source population and data responsibilities so the calculation can be reproduced from records rather than accepted as an unexplained total.

Prepare the inputsRequirements and evidence

Module 01 / 04

Population

List expected entities, sites and energy records.

Read the detailed guidance and evidence

A consultancy appointment does not make an incomplete source record complete.

The ESG collection guide provides an editorial register for owners, statuses and evidence references.

Ask how late invoices, shared premises and business transport records will be identified and resolved before the drafting deadline.

How might a data-gap decision be recorded?

This fictional example distinguishes an incomplete record from a completed statutory relief assessment.

Original fictional preparation example, not a compliance conclusion.
Fictional recordQuestion to resolveUseful handover
Electricity invoices cover eleven monthsIs the missing month obtainable?Request log and agreed treatment
Fuel records mix litres and kWhWhich unit and conversion method apply?Original units and calculation references
An intensity denominator changedWhat activity factor is being reported?Definition and comparative review
A draft says no efficiency actionWere measures actually taken?Management response and supported wording
A subsidiary appears in two data filesIs the same activity counted twice?Entity reconciliation and correction log
Read the detailed guidance and evidence

Where it is not practical to obtain information, the unquoted rule requires identification of what is omitted and why rather than silent removal Paragraph 20D(6).

Retain the reason for any estimate or exclusion so the reviewer can understand the final methodology.

How should the calculation review work?

Ask for the calculation file, method statement and factor references together so another reviewer can understand how the reported figures were derived Methodology duty.

Make it reproducibleRequirements and evidence

Module 01 / 04

Input

Preserve the activity amount and original unit.

Read the detailed guidance and evidence

The government factor publication provides reporting inputs, while its update history illustrates why file version matters Government conversion factors.

Use the GHG factor guide for factor-selection questions rather than assuming the latest downloaded sheet suits every activity period.

Ask the consultant to demonstrate one calculation from invoice to report before accepting a dashboard export as the entire handover.

How should a low-energy proposal be challenged?

Low-energy disclosure relief is conditional on the report stating the reason and differs between the quoted and unquoted routes Paragraph 15(5)(a) Paragraph 20D(7)(a).

Do not describe the relief as an automatic exemption from SECR.
SituationCorrect review questionEvidence needed
Exactly 40,000 kWhHas the relevant route’s inclusive boundary been applied?Supported energy total
Unquoted companyDoes the test cover energy consumed in the United Kingdom?Territorial and energy coverage
Quoted companyHas the route without a UK-only qualifier been assessed?Relevant whole-company total
Proposed omissionDoes the report state that information is not disclosed for that reason?Draft disclosure wording
Prior-year figuresHas the separate comparative duty been reviewed?Previous report and legal review
Read the detailed guidance and evidence

The appointment should include enough evidence work to establish whether relief is available rather than relying on an unsupported management estimate.

For a detailed route comparison, use the SECR exemptions guide.

How should proposals be compared fairly?

Give each bidder the same entity, period, source-data condition and expected handover so price comparisons reflect comparable work.

Compare the workRequirements and evidence

Module 01 / 04

Assumptions

Identify who gathers data and resolves gaps.

Read the detailed guidance and evidence

A low headline fee can describe a narrower service without proving better or worse value.

This guide does not rank providers, characterise unpublished fees or claim to have tested a consultancy.

Ask for a worked explanation of an anonymised process rather than accepting credentials as a substitute for a defined deliverable.

What questions belong in a quotation comparison?

Use this editorial comparison sheet to expose scope differences without inventing a market price.

Original procurement checklist rather than a provider scorecard.
QuestionProposal fieldReason to clarify
Who prepares the source data?Named client and adviser tasksAvoid an unowned collection gap
What is included?Entities, year and report routeAvoid a one-entity assumption
What is delivered?Draft and editable calculation filesAvoid a PDF-only handover
How many reviews are included?Review cycle and change termsAvoid an undefined close process
What happens to records?Access, retention and export termsAvoid dependency on a provider portal
What is outside scope?Explicit exclusionsSeparate advisory, assurance and filing work
Read the detailed guidance and evidence

The SECR reporting software guide helps distinguish consultancy work from platform functionality and implementation work.

No platform feature or consultancy promise replaces the need to review the applicable report provisions.

What should the final handover contain?

Retain the draft wording, calculations, methodology, ratio definition and comparative source together so the annual report team can review the result Methods Ratio Comparatives.

Close the briefRequirements and evidence

Module 01 / 04

Report copy

Provide the wording in the format the report preparer needs.

Read the detailed guidance and evidence

A fictional handover might identify the operations owner for energy records and the finance reviewer for the ratio denominator.

The report team should be able to tell which draft was approved and which figures remain provisional.

If independent assurance is commissioned, define it separately rather than describing preparatory review as an assurance opinion.

How can the client accept the work?

Use a documented review of outputs against the agreed brief rather than treating delivery of a branded report as acceptance.

Editorial acceptance checklist informed by the report provisions.
Acceptance checkReviewer taskRecord retained
Disclosure mapCompare report fields with the applicable routeCompleted requirements map
CalculationsReproduce selected inputs through to totalsCalculation review
NarrativeCheck efficiency measures and methodsSupported final copy
RatioConfirm emissions numerator and activity denominatorDefinition and source
ComparativesReconcile to preceding report where requiredComparative working
HandoverConfirm editable files and open issuesDelivery index
Read the detailed guidance and evidence

An acceptance record should distinguish adviser completion from management’s approval of the published report.

Preserve explanations for open matters rather than deleting them to make the handover appear finished.

How should next year’s engagement improve?

Carry forward the approved definitions and evidence index, then review changes before reusing the previous report.

Reuse with reviewRequirements and evidence

Module 01 / 04

Definitions

Retain the reporting route and ratio definition.

Read the detailed guidance and evidence

The comparative requirement refers to the information as disclosed in the preceding financial year, subject to its first-year exception Paragraph 20H.

A repeat engagement should therefore include a deliberate prior-report check rather than only recalculating the current year.

How do you appoint and manage SECR support?

Use this editorial nine-step sequence to turn a broad service request into reviewable reporting work.

  1. 101

    Identify the route

    Confirm entity, report type and financial year.
  2. 202

    Agree the boundary

    List entities, activities and relevant changes.
  3. 303

    Map the fields

    Separate statutory disclosures and optional services.
  4. 404

    Inventory the data

    Identify owners, records and known gaps.
  5. 505

    Compare proposals

    Use the same assumptions for each bidder.
  6. 606

    Approve the brief

    Record tasks, deliverables and review points.
  7. 707

    Review calculations

    Trace inputs, factors, ratio and comparatives.
  8. 808

    Review the draft

    Resolve questions before management approval.
  9. 909

    Retain the handover

    Keep editable files, evidence and next-cycle lessons.

Can you download an editable working resource?

This original preparation resource supports evidence and review and does not establish reporting conformity.

Download brief (CSV)

Editorial working resource, not a prescribed or government-approved form.
StepReview
AdaptSet the actual reporting basis, boundary, period and selected requirements
Retain evidenceConnect source records and judgements to each answer
ReviewResolve open issues before making the final reporting claim

Frequently asked

Questions people ask

Do SECR consultants remove the company’s reporting responsibility?

The appointment provides contracted support, while the applicable statutory reporting duties remain with the company or LLP.

Is a carbon footprint the complete SECR deliverable?

No, the applicable report may also need energy information, methods, an emissions ratio, efficiency narrative and comparatives.

Must a consultancy provide a net-zero plan?

That is a separate service to agree rather than a substitute for the SECR report fields.

Is paragraph 20E the efficiency-measures requirement?

No, the unquoted efficiency narrative is in paragraph 20D(4), while paragraph 20E addresses group reports.

Does exactly 40,000 kWh qualify for relief?

The relevant low-energy provisions use 40,000 kWh or less and require the report to state the reason, with different territorial wording for the two routes.

Should the working calculations be handed over?

Request them explicitly as an editorial procurement requirement so the reported figures and methods can be reviewed and reused.

Sources

Primary sources

Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.

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