Sustainability reporting consultants · United Kingdom
Sustainability reporting consultant: what the work is, and how to buy it well
A sustainability reporting consultant builds four things a disclosure cannot be written without: an organisational boundary, a greenhouse gas inventory, a materiality assessment and an audit trail an assurer can follow.
This page sets out the six stages of a UK engagement against UK SRS S1 and S2, what moves the fee, and how to test a provider’s claims against the registers that actually exist.
Since the FCA’s final rules of 30 September 2026, listed companies in scope report against UK SRS on a comply-or-explain basis, which is where much of this work now starts.
The short answer
A sustainability reporting consultant builds four things
“Sustainability consultancy” covers strategy, certification, engineering and communications.
A sustainability reporting consultant does something narrower: getting an organisation from sustainability activity to information it can disclose and have assured.
The boundary comes first, because the GHG Protocol Corporate Standard asks you to choose a consolidation approach before counting anything.
The inventory follows, built on the DESNZ conversion factors with the publication year stated.
Materiality decides what the report talks about, and the audit trail decides whether anyone else can check it.
Any competent firm can produce a report.
The better question is whether the report survives assurance, and whether you can run it again next year without the firm.
Adjacent specialisms answer different questions: carbon consultancy is about the footprint itself, and net zero consultancy about the target and the plan to reach it.
| Deliverable | What it is | Why it matters |
|---|---|---|
| Organisational boundary | Consolidation approach and entity list | Every later number inherits it |
| GHG inventory | Scopes 1, 2 and 3, with the calculation file | The file, not the total, is the asset |
| Materiality assessment | What must be disclosed, with evidence | Decides the length and focus of the report |
| Audit trail | Estimates, judgements and sources, logged | What an assurer tests |
Why now
Why the work lands in 2026, and when it does not
Several dated instruments now decide what a UK organisation discloses, in what form, and against what evidence standard.
The pivot is the FCA’s PS26/19: listed companies in UKLR categories 6, 14, 15, 16 and 22 report against UK SRS for accounting periods beginning on or after 1 January 2027, disclosing or explaining.
Two reliefs soften the first years: one year’s non-disclosure of Scope 3 under UK SRS S2, and two years’ non-disclosure of non-climate matters under UK SRS S1 (PS26/19 ¶3.14).
A company using a relief says so, and need give no further explanation during the relief period.
First engagements tend to happen in the year before a reporting period, not during it, because the audit trail is built while the period runs.
Outside the listed population, UK SRS S1 and S2 are voluntary standards, and no private-company threshold has been proposed.
What already binds a large private company is SECR in the directors’ report, ESOS every four years and, for the largest, the climate disclosures in section 414CB of the Companies Act; the UK ESG reporting requirements page lists them by threshold.
Plenty of organisations do not need a consultancy at all.
A company with a clean boundary, an internal owner and a single regime can often do the work in-house with software.
- 12 Nov 2025ISSA (UK) 5000 issued by the FRC
For voluntary use.
- 30 Jan 2026FCA CP26/5 consults on UK SRS for listed issuers
- 25 Feb 2026UK SRS S1 and S2 published by DBT
- 21 Sep 2026Revised ESRS published in the Official Journal
Applying from financial years beginning 1 January 2027.
- 27 Sep 2026EU rules on offset-based product claims apply
Directive (EU) 2024/825.
- 30 Sep 2026FCA PS26/19: final rules, comply or explain
- 15 Dec 2026ISSA (UK) 5000 effective
Periods beginning on or after this date.
- 1 Jan 2027First accounting periods under the FCA rules
First reports in 2028.
The consultancy framework
The sustainability consultancy framework: six stages of an engagement
A sustainability consultancy framework is the order an engagement runs in, from the boundary to the assurance pack.
No regulator or standards body publishes an official one, so any framework you are shown is a firm’s or a publisher’s choice, including this one.
What does not vary is the dependency: you cannot set a target before you have a baseline, and you cannot have a number assured whose provenance you cannot show.
1. Boundary and scope
The consolidation approach and entity list, with every operational-control judgement written down.
2. Greenhouse gas inventory
Scopes 1, 2 and 3, built to the GHG Protocol, which UK SRS S2 ¶29(a) points to for measurement.
3. Materiality assessment
What the report must address, with the evidence for each conclusion, material or not.
4. Targets and transition plan
A baseline year and targets, and for a listed company a statement of whether it has a transition plan and where to find it (PS26/19 ¶2.37).
5. Disclosure drafting
The words in the annual report, mapped to the paragraphs of UK SRS S1 and S2 they answer, with explanations where a company does not comply.
6. Assurance readiness
A pack an independent assurer can follow; ISSA (UK) 5000 is the standard such an engagement would use.
Use the stages two ways: as a checklist against a proposal you have been sent, and as a scope you can split.
Buying stages 2 and 5 while keeping 1, 4 and 6 in-house is a common and sensible shape; a UK SRS gap analysis is the cheapest way to find out which stages you already have.
Engagement planner · six stages
Mark who does each stage.
The panel returns what to require in writing.
- Boundary and scope (share). Require: A boundary memo: consolidation approach, entity list and every control judgement, dated and signed off. Ask: Which consolidation approach do you recommend for us, and will the memo record the alternatives you rejected?GHG Protocol Corporate Standard, organisational boundaries; UK SRS S1 reporting entity
- GHG inventory, Scopes 1 to 3 (buy in). Require: The calculation file itself, with activity data, factor sources and the DESNZ publication year used. Ask: Will we receive the working calculation file, and which Scope 3 categories are measured, screened or excluded, and why?UK SRS S2 ¶29(a) (GHG Protocol); SECR; DESNZ conversion factors
- Materiality assessment (buy in). Require: An evidence log for each material and immaterial conclusion, and the thresholds applied. Ask: Which materiality basis applies to us, and why? If you propose double materiality, which provision requires it?UK SRS S1 ¶18 and ¶3 (single, financial); ESRS 1 (double) only if CSRD reaches you
- Targets and transition plan (share). Require: A baseline year, target definitions and a written link from each target to the plan that delivers it. Ask: Which version of any external target standard will the target be validated against, and on what date?UK SRS S2 metrics and targets; UKLR 6.6.6R(8) transition-plan statement for listed issuers
- Assurance readiness pack (share). Require: An estimate and judgement log, and a pack an independent assurer can follow without the preparer in the room. Ask: Have you prepared a file for an assurer before, and can we see a redacted example?ISSA (UK) 5000 (voluntary, periods from 15 Dec 2026); PS26/19 ¶2.45 statement
Write the handover into scope as a deliverable, so that the stages you keep and year two can run without the provider.
The assurance opinion is a separate engagement: an assurer should not be the party that prepared the information it assures.
ISSA (UK) 5000 is the FRC standard for voluntary use, effective for periods beginning on or after 15 December 2026.
FCA PS26/19 ¶¶2.37, 2.45, 3.12; ISSA (UK) 5000 ¶15The six stages are an editorial structure, not a regulator’s.
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Ownership
What you are buying, and who supplies each part
The expensive misunderstanding in this market is rarely about scope.
It is about ownership: two proposals can list the same workstreams and mean different things, because one assumes you supply the data and the other does not.
| Workstream | Usually the firm | Usually shared | Only you |
|---|---|---|---|
| Boundary memo | Drafts the options | The judgement | Signs it off |
| Activity data | — | Collection templates | Meter readings, fuel, mileage, spend, supplier records |
| Emission calculations | The calculation file | Review | — |
| Scope 3 screen | Category screening | Which categories to measure | Supplier access |
| Materiality evidence | Method and facilitation | Stakeholder input | The board’s conclusions |
| Targets | Options and pathways | Testing against the capital plan | The commitment |
| Governance narrative | Drafting | Evidence of oversight | The decisions described |
| Disclosure text | First draft | Iterations | Director approval and signature |
| Handover | Documentation and training | The second-year run | The internal owner |
The last column never moves.
No firm can supply your meter readings, take your board’s decisions or sign your annual report.
A proposal that prices the report but not the underlying files is pricing a dependency.
If year two costs the same as year one, nothing transferred.
Materiality
CSRD consultancy, double materiality, and where the UK line falls
A good deal of consultancy sold in the UK is scoped as if the EU’s Corporate Sustainability Reporting Directive applied here.
For most UK organisations it does not.
UK SRS apply single, financial materiality, judged by influence on the decisions of primary users of general purpose financial reports (UK SRS S1 ¶18), by reference to cash flows, access to finance or cost of capital (¶3).
The EU’s standards apply double materiality under the CSRD, which adds the company’s impacts on people and the environment.
After the Omnibus I amendments, an EU undertaking is in scope only if it exceeds both €450 million net turnover and 1,000 employees, so fewer UK groups are reached through their EU subsidiaries than advisers assumed in 2025.
The directive reaches a UK group through an EU undertaking of its own or the third-country route for large non-EU parents, and otherwise only as data requests from EU customers.
Double materiality is a different exercise with different evidence, so establish whether it applies before anyone quotes for it; CSRD consultancy sets out the routes in, and double materiality the method.
For a group reporting on both sides, the differences are set out on UK SRS vs ESRS.
| UK SRS | EU ESRS | |
|---|---|---|
| Materiality | Single, financial | Double: impact and financial |
| Test | Could influence primary users’ decisions (S1 ¶18) | ESRS 1 |
| Who is in | Listed issuers under FCA rules; others voluntarily | EU undertakings over €450m turnover and 1,000 employees; some non-EU groups |
| First mandatory year | Periods from 1 Jan 2027, comply or explain | FY2027 under the revised ESRS |
Price
What drives the fee, and how to compare two quotes
This page publishes no fee benchmark for consultancy work.
No UK regulator publishes a cost-of-compliance schedule for sustainability reporting, and scopes differ too much for a single figure to be honest.
What can be said is which variables move the fee, and the table sets them out.
Three pricing shapes
A fixed scope is a defined deliverables list for a defined price, and the only shape that makes two quotes genuinely comparable.
A day rate is flexible, and it is where blended senior and junior time hides, so ask for the split and the number of days.
A retainer makes sense from the second cycle, and is premature in the first, when the work is front-loaded.
Costs that are published
Some adjacent costs are set by a scheme owner and published, such as the SBTi’s target validation fees, which net zero consultancy sets out tier by tier.
The PPN 006 threshold is a common trigger for a first engagement: a Carbon Reduction Plan is a condition of participation for central government contracts above £5 million a year, per contract and including VAT.
Those are scheme and procurement facts, not a benchmark for advice.
| Variable | Why it moves the fee |
|---|---|
| Entities in the boundary | Each adds data owners, control judgements and consolidation |
| Scope 3 approach | Screening is quick; supplier-specific data is slow |
| Materiality basis | Double materiality adds an impact assessment and stakeholder evidence |
| Assurance intention | A file built for an assurer needs a judgement log from day one |
| Who supplies data | The single largest swing between two quotes for the same scope |
| Number of regimes | UK SRS, SECR, ESOS, CDP and a CRP draw on one inventory if planned together |
| Cycle | First cycles are front-loaded; later ones should cost less |
Due diligence
Registers and certifications: what they prove, and what they don’t
There is no public register of sustainability reporting consultants.
The names most often invoked instead mean something narrower than the claim built on them.
UKAS accredits bodies, never consultants
UKAS is appointed as the UK national accreditation body under SI 2009/3155 regulation 3.
The memorandum with DBT lists the activities it accredits, from certification and inspection to testing and verification, and consultancy is not one of them.
The ESOS lead assessor register
Where an engagement includes an ESOS assessment, regulation 12 of SI 2014/1643 requires the named lead assessor to be on an approved register.
There are seven approved registers on the GOV.UK list updated 16 February 2026, and membership of the parent body is not the same as being on its ESOS register.
Ask for the individual’s entry, not the firm’s letterhead; the scheme itself is summarised on the ESOS hub.
ISO 14001 certifies a system, not a person
ISO 14001:2026 is awarded to an organisation’s environmental management system by a certification body, so an “ISO 14001 certified consultant” is not a credential that exists.
ISO/IEC 17021-1 keeps the two roles apart: the body that certifies a system does not also build it.
How the standard works is set out on ISO 14001, and how it compares with other schemes on sustainability certifications.
Assurance providers
The government chose a voluntary oversight regime for sustainability assurance, and no register of practitioners has been confirmed open.
A firm cannot assure information it prepared, so the assurance opinion is always a separate engagement with a separate provider.
Certification marks
B Corp certifies the company that holds it, and Planet Mark certifies a member against its own rules; neither tests reporting skill.
PAS 2060 is withdrawn, and a firm still offering it is working from a superseded document; the Green Claims Code governs any claim made on the back of a certificate.
Companies House
Companies House confirms the entity exists, its filing history and its officers in ten minutes.
It says nothing about reporting competence, and the more useful test is a redacted worked example: an inventory file, a materiality log, an assurance pack.
Credential check · what a claim can and cannot mean
A reading of the instruments, not advice about any firm.
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Which route
Consultancy, software or in-house: three routes from one decision
Almost everyone arriving at this question is choosing between three things.
A consultancy buys judgement and speed; software buys repeatability; in-house buys control and capability that compounds.
| Consultancy | Software | In-house | |
|---|---|---|---|
| Best first use | First cycle, complex boundary, assurance readiness | Second cycle onwards, repeatable data collection | Reporting that is strategic and continuous |
| What you get | Judgement, precedent, speed | Structure, consistency, an audit trail by default | Institutional knowledge |
| Main risk | Dependency: nothing transfers | A tool cannot fix a wrong boundary | Slow start; single-person risk |
| Scope 3 | Screening and hotspot judgement | Category coverage varies between platforms | Hard without prior experience |
| Assurance | Prepares the file and rehearses questions | Provides the trail, not the argument | Possible; the first year is hard |
| Cost shape | Front-loaded, project-shaped | Annual subscription | Salary: high fixed, low marginal |
Software fits when you have
A known process to repeat
Internal expertise, a settled boundary, several frameworks to feed, and a regular cycle, annual or quarterly.
A consultant fits when you have
Judgements nobody has made yet
A first inventory, a complex value chain, little internal resource, a one-off requirement or assurance to get through.
The hybrid most organisations land on is a consultant for the first cycle and software with an internal owner from the second.
The handover is the deliverable that makes that work, and the platforms themselves are compared on sustainability software.
Procurement
How to run the procurement, in seven steps
- Write the scope from the six stages, marking each buy, share or keep before you approach anyone.
- Ask two or three firms for fixed-scope proposals against that scope, and compare deliverables rather than the headline number.
- Ask for a redacted worked example: an inventory file, a materiality log, an assurance pack.
- Ask who does the work: named individuals, and their split between senior review and delivery.
- Write the handover into scope as a deliverable, and ask what year two costs.
- Say at the start if you may seek assurance, because retrofitting an audit trail costs more than building one.
- Check the UK specifics: the DESNZ factor year, SECR familiarity, the FCA’s comply-or-explain rules, and the UK and EU materiality difference.
Where the driver is a legal or contractual obligation rather than a reporting ambition, start from the obligation: SECR for the directors’ report, or the ESG reporting requirements for the full list.
The standards themselves are summarised in the UK SRS hub, and in detail at UK SRS S1 and S2, UK SRS S1 and UK SRS S2, with this site’s own reading of UK SRS S2.
How assurance fits is on UK SRS assurance.
Make every firm quote the same written scope.
Quotes appear to differ by multiples mostly because they describe different work.
Where this site fits
An independent reference, and a free 15-minute call
This site is an independent reference on UK sustainability reporting.
It sells no software, issues no certificates, provides no assurance and performs no part of anyone’s compliance.
Readers who want to talk a situation through can book a free 15-minute call, or send the question in writing to hello@uksrs.org.uk.
The site is part of a network that includes carbon.legal, the network’s services site, uksrs.org.uk, whose guide to choosing a sustainability consultant covers the selection side, and fractional.quest, where independent sustainability specialists can be found.
If the pattern of a conversation points at software or your own team rather than a consultant, that is the more useful answer.
More about who publishes this site is on about.
| Task | Who does it |
|---|---|
| Activity data, board decisions, the signature | Only the reporting company |
| An assurance opinion | An independent assurance provider |
| ESOS sign-off | A lead assessor on an approved register, and the company’s directors |
| ISO 14001 certification | A certification body, ideally UKAS-accredited |
| Legal advice on obligations | A lawyer |
Keep reading
Related guides on this site
Targets
Net zero consultancy
SBTi routes and fees, transition plans, Carbon Reduction Plans.
Footprint
Carbon consultancy
Footprinting, SECR and offset strategy.
EU
CSRD consultancy
Whether the CSRD reaches you after Omnibus I.
Alternative
Sustainability software
The route most organisations take from the second cycle.
Diagnostic
UK SRS gap analysis
What you already have before you brief anyone.
Assurance
UK SRS assurance
Limited and reasonable, and what each asks of your file.
Terms and privacy for this site are on terms and privacy; the rules behind UK SRS came through DBT’s exposure-draft consultation, the standards sit in the UK SRS collection, and the FCA’s earlier CP26/5 consultation page sits among its publications.
The assurance standard setter is the FRC, the target-setting body the SBTi, and the UK’s SECR rules are in the environmental reporting guidelines.
Frequently asked
Sustainability reporting consultants: questions people ask
What does a sustainability reporting consultant do?
A sustainability reporting consultant gets an organisation from having sustainability activity to having disclosable, assurable information.
In practice that is four things: an organisational boundary, a greenhouse gas inventory across Scopes 1 to 3, a materiality assessment, and an audit trail an assurer can follow.
Drafting the disclosures and preparing for assurance sit on top of those four.
What does a sustainability consultancy do?
A sustainability consultancy helps a company measure, manage and report its environmental, social and governance performance.
The work usually covers a carbon footprint, a net zero or transition plan, a materiality assessment and disclosures against frameworks such as UK SRS, SECR and, for groups with EU exposure, the CSRD.
Reporting is the narrow, evidence-heavy end of that field.
Is there a standard sustainability consultancy framework?
No regulator or standards body publishes one.
Any framework you are shown, including the six stages on this page, is a firm’s or a publisher’s way of structuring the work.
What the standards fix is the content: UK SRS S1 sets the general requirements and UK SRS S2 the climate disclosures, and both assume a boundary, an inventory, a materiality judgement and a documented trail exist.
Judge a framework by whether every stage leaves you with a deliverable you keep.
When do UK companies need a sustainability consultancy?
Most often in the first reporting cycle under a new obligation: a listed company preparing for the FCA’s comply-or-explain rules for periods from 1 January 2027, a company in SECR for the first time, a bid that asks for a PPN 006 Carbon Reduction Plan, or a customer asking for supply-chain emissions.
Companies with an internal owner and software often need outside help only for Scope 3 judgements or assurance readiness.
How much does a sustainability consultancy cost in the UK?
No regulator publishes a cost schedule, and scopes differ too much for a single benchmark to be honest.
The variables that move a fee are the number of entities in the boundary, whether Scope 3 is screened or measured, whether double materiality is needed, whether assurance is planned, and how much of the data you supply.
Ask two or three firms for fixed-scope proposals against the same written scope and compare the deliverables line by line.
Is a sustainability consultancy better than software?
They solve different problems.
Software makes a known process repeatable; a consultant supplies judgement where the process is not yet known, such as the boundary, the Scope 3 screen or the materiality conclusions.
Many organisations use a consultant for the first cycle and software with an internal owner from the second, which only works if the handover is written into the first contract.
What is the difference between single and double materiality?
UK SRS applies single, financial materiality: information is material if it could influence the decisions of primary users of general purpose financial reports (UK SRS S1 paragraph 18), judged by effects on cash flows, access to finance or cost of capital (paragraph 3).
The EU’s ESRS apply double materiality, adding the company’s impacts on people and the environment.
A UK company needs the second only if the CSRD reaches it.
Is sustainability assurance mandatory in the UK?
No. Under the FCA’s final rules a listed company that obtains assurance names the provider, the disclosures assured and the standards used, but assurance itself is not required.
ISSA (UK) 5000 was issued by the FRC on 12 November 2025 for voluntary use and applies to periods beginning on or after 15 December 2026.
The government has chosen a voluntary oversight regime, and no register of assurance practitioners has been confirmed open.
Do certifications like ISO 14001, B Corp or PAS 2060 show a consultant is any good?
They prove narrower things.
ISO 14001 certifies an organisation’s environmental management system, never an individual.
B Corp certifies the company that holds it against B Lab’s standards.
PAS 2060 is withdrawn and cannot be obtained, and its successor ISO 14068-1:2023 was itself withdrawn on 11 September 2026.
None of them shows that a firm can draft a disclosure that survives assurance; a redacted worked example does.
Which registers should I check before hiring a sustainability reporting consultant?
There is no register of sustainability reporting consultants.
UKAS accredits certification and verification bodies, not consultants.
The one credential UK law requires is an ESOS lead assessor on one of seven approved registers, and that attaches to the named individual.
Companies House confirms a firm exists and who runs it.
Beyond that, ask for artefacts: a redacted inventory file, a materiality evidence log, an assurance pack.
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.
- Financial Conduct AuthorityPS26/19: Aligning listed issuers’ sustainability disclosures with international standards
The final rules of 30 September 2026: comply or explain against UK SRS for UKLR 6, 14, 15, 16 and 22, periods from 1 January 2027.
- Financial Conduct AuthorityPS26/19 (PDF) — ¶2.37 transition plans, ¶2.45 assurance statement, ¶3.14 reliefs
What a listed company states about its transition plan and any assurance it obtains.
- Financial Conduct AuthorityCP26/5 — the consultation the final rules finalise
Cited as the consultation; its proposals are superseded where PS26/19 differs.
- Department for Business and TradeUK SRS S1 and UK SRS S2 (published 25 February 2026)
The standards a UK disclosure is drafted against; voluntary unless a rule requires them.
- Department for Business and TradeUK SRS S1 — General requirements, ¶3 and ¶18 (materiality)
The single, financial materiality basis a UK engagement works to.
- Department for Business and TradeUK SRS S2 — Climate-related disclosures, ¶29(a) (GHG Protocol)
Why the inventory stage is built to the GHG Protocol.
- Financial Reporting CouncilISSA (UK) 5000 — General requirements for sustainability assurance engagements, ¶15
Issued 12 November 2025 for voluntary use; effective for periods beginning on or after 15 December 2026.
- Department for Business and TradeGovernment response on an oversight regime for sustainability assurance (30 January 2026), ¶¶1.8, 1.13
A voluntary regime; the FRC tasked with an interim register, which has not been confirmed open.
- legislation.gov.ukThe Accreditation Regulations 2009 (SI 2009/3155), regulation 3
UKAS’s appointment as the national accreditation body — for bodies, not consultants.
- Department for Business and TradeDBT–UKAS Memorandum of Understanding 2023, ¶3.1 and Appendix 1
The accreditation activities UKAS undertakes; consultancy is not among them.
- legislation.gov.ukESOS Regulations 2014 (SI 2014/1643), regulation 12 — approved registers
The one consultancy credential UK law requires: an ESOS lead assessor on an approved register.
- Environment Agency / GOV.UKEnergy Savings Opportunity Scheme (ESOS) — including the approved lead assessor registers
Seven registers, list updated 16 February 2026.
- ISOISO 14001:2026 — catalogue record
Certifies an organisation’s management system, not a person.
- ISOISO/IEC 17021-1:2015 — requirements for bodies certifying management systems
The impartiality rules that keep certification and consultancy apart.
- GHG Protocol (WRI/WBCSD)Corporate Accounting and Reporting Standard
Boundary and inventory method.
- Department for Energy Security and Net ZeroGreenhouse gas reporting: conversion factors
The UK factors an inventory should name by publication year.
- Department for Business and TradeEnvironmental reporting guidelines, including SECR guidance
The directors’ report duty most large UK companies already have.
- Cabinet OfficePPN 006 — Carbon Reduction Plans in major government contracts
Above £5m a year per contract, including VAT; procurements from 24 February 2025.
- Cabinet OfficePPN 06/21 — the earlier note, for procurements commenced before 24 February 2025
- Competition and Markets AuthorityGreen Claims Code (CMA146, 20 September 2021)
The UK test for environmental claims a consultant may help draft.
- EUR-LexDirective (EU) 2022/2464 — the CSRD
Where double materiality comes from; reaches a UK group through EU entities or the third-country route.
- EUR-LexDirective (EU) 2022/2464 — CELEX text
- Science Based Targets initiativeSBTi — corporate target setting
The market standard many target-setting engagements work to; not a legal requirement.
- Companies HouseFind and update company information
Confirms a firm exists and who its officers are; says nothing about competence.
Continue reading
Read next
Net zero consultancy
What a net zero consultant does, SBTi routes and fees, and the Carbon Reduction Plan test.
Sustainability certifications
ISO 14001, B Corp, ISO 14068 and the rest: what each proves and what it does not.
UK SRS gap analysis
What a gap analysis tests, and how to run one before you brief a firm.