Standards and reporting
Sustainability report template
A sustainability report template is most useful when it records the chosen reporting basis, connects each section to evidence and makes the limits of the reporting claim clear.
Which reporting basis should the template follow?
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Audience
Identify whether the report addresses investors, impacts, customers or a specific statutory obligation.
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Obligation
Record the legal requirement separately from the voluntary framework being used.
Module 03 / 04
Version
Save the actual standard edition and the reporting period to which it relates.
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Claim
Decide what the organisation can substantiate about its use of the framework.
Read the detailed guidance and evidence
UK SRS S1 and S2 were published for voluntary use, so their availability does not by itself impose a universal reporting duty DBT guidance.
Use the standards homepage to select the basis and the mandatory-reporting guide to investigate applicability.
How does the outline change between frameworks?
Treat the template as a navigation aid rather than a substitute for the selected standard.
| Reporting basis | Outline emphasis | Separate check |
|---|---|---|
| UK SRS S1/S2 | Investor-useful risks and opportunities, core content and connected information | Apply the selected standards and actual reporting route |
| GRI | Significant impacts, their management and the content index | Meet the chosen statement-of-use requirements |
| ESRS | Double materiality, general disclosures and relevant topical information | Fix the applicable version, reporting scope and reliefs |
| Voluntary Standard | Selected module, reporting basis and applicable disclosures | Check module completeness and datapoint conditions |
| SECR | Applicable legal energy and carbon disclosures | Use the separate quoted, unquoted or LLP route |
Read the detailed guidance and evidence
The SECR report template is a separate legal-route outline rather than a shortened version of this general report.
What belongs in the opening reporting statement?
Name the reporting entity, period and basis before presenting results, with the entity linked to the financial statements where UK SRS S1 applies paragraphs 20–24.
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Entity
Identify the organisation and any group consolidation boundary.
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Period
State the dates covered and any different measurement periods.
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Basis
Name the selected standards and editions without implying unsupported full compliance.
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Limitations
Explain significant exclusions, estimates and unresolved questions.
Read the detailed guidance and evidence
An editorial opening for a fictional manufacturer might identify the reporting company, calendar year and selected framework before explaining which subsidiaries are included.
If different disclosures use different populations, explain the relationship rather than silently treating every number as group-wide.
What sections should an editable report contain?
Use these original headings as a starting structure, then add or change sections to meet the actual reporting basis.
| Original heading | Reader question | Working record |
|---|---|---|
| Reporting basis and scope | What does this document cover? | Entity, period, selected standards and limits |
| Governance | Who oversees the relevant matters? | Responsibilities and decision records |
| Assessment and strategy | Which matters are relevant and how do they affect the business or its impacts? | Assessment, assumptions and decisions |
| Management and actions | How are matters managed and what happened during the year? | Policies, actions, resources and progress |
| Metrics and targets | What is measured and against which objectives? | Definitions, methods, values and coverage |
| Evidence, index and review | Where can each answer be traced? | Sources, omissions, review and publication locations |
How should governance be described?
Explain oversight and management responsibilities in relation to the selected reporting basis rather than filling the section with generic commitments UK SRS S1 paragraphs 26–27.
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Oversight
Identify the responsible body or individual and what information they receive.
Module 02 / 04
Management
Explain who prepares evidence and manages the relevant activities.
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Decisions
Connect responsibilities to actual decisions and escalation routes.
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Record
Retain the evidence supporting the description of oversight.
Read the detailed guidance and evidence
For the fictional manufacturer, a board agenda covering energy investment is different evidence from an unsigned policy stored on a shared drive.
Keep reporting preparation and governance claims distinct so that a data owner is not automatically described as the ultimate oversight body.
How should the assessment section be adapted?
Use the chosen framework’s materiality basis, with UK SRS financial information distinguished from GRI impacts and ESRS double materiality UK SRS S1 paragraphs 17–19 GRI 3 ESRS 1 chapter 3.
| Basis | Useful explanation | Avoid |
|---|---|---|
| Financial materiality | Risks, opportunities, prospects and useful information | A universal numerical threshold copied from an audit |
| Impact materiality | Significant effects on the economy, environment and people | Treating investor preference as the only impact test |
| Double materiality | Separate impact and financial conclusions, connected where relevant | Requiring both lenses to be passed before a matter is material |
What should accompany each reported number?
Record definitions, methods and relevant assumptions alongside the value so the reader can understand what has been measured UK SRS S1 metrics and measurement uncertainty.
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Definition
State the metric, unit, period and population.
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Input
Identify source records and distinguish measurements from estimates.
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Method
Describe transformations, factors and material assumptions.
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Review
Record checks, unresolved limitations and the report location.
Read the detailed guidance and evidence
For emissions, the GHG Protocol Corporate Standard provides an accounting framework and the DESNZ factor publication provides relevant calculation inputs.
The ESG data collection guide expands the dictionary and ownership fields needed behind these report sections.
What does an annotated report entry look like?
This fictional purchased-electricity entry demonstrates evidence organisation without asserting a real result or complete reporting conformity.
| Draft field | Fictional content | Annotation |
|---|---|---|
| Metric | Electricity consumed at the included assembly site | Defines activity rather than a generic environmental score |
| Period and quantity | Calendar year; 24,000 kWh | Invented quantity, with a clear unit and period |
| Evidence | Twelve reconciled monthly meter records | Original internal record description, not a real customer file |
| Boundary limitation | One included site; acquired warehouse assessed separately | Does not imply group-wide coverage |
| Review status | Quantity checked; emissions method and boundary decision pending | Does not label an incomplete emissions disclosure as approved |
How should targets and progress be presented?
Explain the metric, objective, period and comparison basis rather than treating an aspiration as achieved performance UK SRS S1 paragraphs 45–53.
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Objective
State what is intended to change and over which period.
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Coverage
Identify the entities, activities and measurement boundaries.
Module 03 / 04
Baseline
Retain the comparison period and explain significant changes.
Module 04 / 04
Progress
Distinguish actual performance from planned or expected results.
Read the detailed guidance and evidence
The UK SRS S2 climate standard adds specific target and emissions information where that reporting basis applies.
A change in boundary or calculation method needs explanation before a year-on-year difference is described as a saving.
How do you build a usable content index?
Link disclosures to precise publication locations, with GRI’s content-index requirements checked separately for the chosen statement of use GRI 1 requirements 7–9.
| Index field | What to retain |
|---|---|
| Reference | Standard edition and disclosure reference |
| Location | Page, section or stable report link |
| Status | Reported, not applicable, permitted omission or unresolved |
| Explanation | Reason and relevant conditions for an omission |
| Evidence | Working-paper reference and reviewer |
How should the narrative be checked?
Review balance, clarity and traceability, with the actual framework’s presentation requirements governing the final report GRI reporting principles UK SRS fair presentation.
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Balance
Include limitations and adverse outcomes rather than only achievements.
Module 02 / 04
Consistency
Use definitions and boundaries consistently across sections.
Module 03 / 04
Connections
Explain links between actions, metrics, risks and financial information where relevant.
Module 04 / 04
Evidence
Remove or qualify claims that the working records cannot support.
Read the detailed guidance and evidence
The reporting examples guide shows how to inspect a disclosure rather than copy another company’s wording.
This review is editorial preparation and is separate from any external assurance engagement.
What should the final reporting claim say?
Make only the claim supported by the completed work, noting that UK SRS compliance and GRI statements of use have specific conditions paragraphs 72–73B GRI 1.
| Proposed wording | Review question |
|---|---|
| Prepared using selected guidance | Does it accurately identify which guidance was applied? |
| In accordance with GRI | Are all requirements for that route met? |
| Complies with UK SRS | Have all applicable requirements and statement conditions been assessed? |
| Externally assured | Which information, criteria, level and period does the actual conclusion cover? |
What should an adviser or platform deliver?
Define a deliverable that includes the editable report and its evidence, rather than accepting the document alone.
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Draft
Provide the narrative and structured tables in an editable form.
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Index
Map each selected disclosure to its publication location.
Module 03 / 04
Evidence
Export data, calculations, assumptions and source references.
Module 04 / 04
Decisions
Retain approvals, omissions and unresolved issues.
Read the detailed guidance and evidence
Use the reporting software guide and consultancy guide to make these handover tests explicit in the brief.
The reporting checklist provides the sequence and review gates for turning the outline into a reviewed report.
How do you turn the template into a report?
This editorial nine-stage workflow organises preparation and review without creating a statutory timetable.
- 101
Choose the basis
Identify audience, applicable obligation and selected standards. - 202
Record the boundary
Name entities, activities, periods and important exclusions. - 303
Assess relevant matters
Apply the chosen materiality basis and retain reasons. - 404
Assign evidence owners
Allocate source records, methods, review and due dates. - 505
Prepare calculations
Retain definitions, units, estimates and factor versions. - 606
Draft the explanations
Connect governance, actions, metrics, progress and limitations. - 707
Build the index
Map required information to report locations and omission explanations. - 808
Review the claim
Check evidence, consistency and the precise statement proposed. - 909
Retain the final pack
Save the approved report, editable records and unresolved issues.
Can you download an editable working resource?
This original preparation resource supports evidence and review and does not establish reporting conformity.
| Step | Review |
|---|---|
| Adapt | Set the actual reporting basis, boundary, period and selected requirements |
| Retain evidence | Connect source records and judgements to each answer |
| Review | Resolve open issues before making the final reporting claim |
Frequently asked
Questions people ask
Is this a government-approved sustainability report template?
No, this is an original editorial working outline that must be adapted to the applicable reporting basis.
Can one template satisfy every sustainability standard?
Different standards have different audiences, materiality tests and required disclosures, so a shared outline needs separate mappings and checks.
Is this the same as a SECR template?
No, the separate SECR outline addresses the applicable legal energy and carbon disclosures.
Does completing the template establish compliance?
Completeness of the reporting basis, evidence and applicable requirements must be assessed before making a reporting claim.
Can we include estimated information?
Estimates need an appropriate method and relevant explanations under the chosen reporting basis rather than being concealed as measured values.
What should we retain with the report?
Keep the selected standards, boundary, data dictionary, source evidence, calculations, review decisions and final disclosure index.
Sources
Primary sources
Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.
- DBTUK SRS S1: reporting entity, core content and general requirements
- DBTUK SRS S2: climate-related disclosures
- DBTPublished UK Sustainability Reporting Standards
- DBTUK SRS guidance and voluntary-use status
- GRIGRI 1: Foundation 2021
- GRIGRI 2: General Disclosures 2021
- GRIGRI 3: Material Topics 2021
- Official Journal of the EURevised ESRS: Regulation 2026/1563
- Official Journal of the EUVoluntary Standard and value-chain cap: Regulation 2026/1560
- legislation.gov.ukSECR unquoted-company disclosures: Part 7A
- GHG ProtocolCorporate Accounting and Reporting Standard
- DESNZ2026 greenhouse gas conversion factors and corrected flat file
Continue reading
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