Carbon accounting
Calculates emissions from activity records and factors.
The standards
Does it apply to you
Doing it
The basics
In UK reporting
TCFD
Climate topics
Scope and dates
Qualifying
Complying
IFRS and ISSB
ESRS and CSRD
Comparing them
Consultancy
Software
About this guide
Sustainability software · read against the rules, not the brochures
Sustainability reporting software should connect source records to checked disclosures without losing the calculation history.
A useful sustainability software demonstration
Ask for a traceable journey from a source record to a disclosure, using your reporting framework and review needs as the acceptance criteria.
| Demonstration task | Evidence to request | Related decision |
|---|---|---|
| Import and preserve source records | A reconciliation from the original data to the platform’s stored quantities and units. | Data-to-report pipeline |
| Reproduce a calculation | Method, boundary, factor version, assumptions and a result that can be independently recalculated. | Metrics and reporting requirements |
| Map a disclosure | The applicable framework and version, the supporting data and the narrative or table exported. | The reporting destination |
| Review and export | Review history, corrections, access controls and usable data and disclosure exports. | Ownership and exit checks |
Use the data-management guide for evidence collection and the disclosure-software guide for publication workflow.
The reporting year
Sustainability reporting software should connect source records to checked disclosures without losing the calculation history.
Bring in invoices, meters, supplier responses and finance records.
Retain factors, units, boundaries and versioned assumptions.
Map the checked outputs to the relevant reporting requirements.
Sustainability reporting software is judged here the way an assurer or a regulator would judge its output: against the provisions of UK SRS S1 and S2, SECR, ESOS and the ESRS.
Since the FCA’s final rules of 30 September 2026, listed companies in scope report against UK SRS on a comply-or-explain basis for periods from 1 January 2027, and that is now the destination most UK buyers are planning for.
The page lists what a tool must hold, calculate and produce, with the provision for each, and then describes 17 vendors in alphabetical order from their own websites.
SECR asks for an aggregate annual kWh figure: UK energy for unquoted companies and LLPs, with no territorial limit for quoted companies.
ESOS asks for total energy consumption over a twelve-month reference period that need not match the financial year.
What comes out
Energy, emissions limbs, an intensity ratio, a methodology statement and comparatives for companies in scope.
Phase 4 qualification date is 31 December 2026 and the compliance date is 5 December 2027.
Listed companies in UKLR 6, 14, 15, 16 and 22 report against UK SRS or explain why not, for accounting periods beginning on or after 1 January 2027.
The revised ESRS apply to financial years from 1 January 2027, with three options for FY2026 and a statement of which version was used.
In 2025 CDP’s supply-chain members requested environmental data from nearly 45,000 companies in 110 countries.
Our diagram of the flow.
Each card names the instrument that creates the requirement; no product is implied.
The category
A sustainability platform may handle narrative, materiality and controls as well as emissions calculations.
Module 01 / 03
Calculate emissions and retain the underlying activity data.
Module 02 / 03
Map information to disclosure requirements and reporting periods.
Module 03 / 03
Record ownership, review, changes and publication approval.
Sustainability software is the family of tools a company uses to collect environmental, social and governance data and turn it into a published disclosure.
The narrow end is carbon accounting: activity data in, emission factors applied, a Scope 1, 2 and 3 inventory out.
That end is covered in its own right on the carbon management software page, which reads the same market against SECR and the GHG Protocol.
The broad end adds what a full disclosure standard asks for beyond emissions: the materiality judgement, governance and strategy narrative, targets, and the controls that let someone check the result.
A UK company reporting against UK SRS S1 needs the broad end, because S1 asks for sustainability-related risks and opportunities in general, not climate alone.
A company whose only duties are SECR and ESOS needs far less, and a sustainability platform bought for it is doing a small job with a large tool.
The standards themselves are explained on what UK SRS is and, for the international baseline, on IFRS S1 and S2.
| The job | Carbon accounting software | Sustainability reporting software |
|---|---|---|
| What it records | Energy and activity data, emission factors, the Scope 1, 2 and 3 inventory | All of that, plus social and governance data, materiality records and narrative |
| Rules it serves | SECR, ESOS, the GHG Protocol, the emissions metrics of UK SRS S2 | UK SRS S1 and S2, IFRS S1 and S2, the ESRS, GRI, CDP |
| Materiality | Not usually — the inventory is what it is | Financial materiality (UK SRS, IFRS) or double materiality (ESRS) |
| What an assurer tests | A figure traced to source and factor | The figures, and for the CSRD the process that chose them |
IFRS S2 metrics
IFRS S2 asks for more than an emissions inventory, so assess where the remaining metric categories would live.
Module 01 / 03
Absolute gross greenhouse gas emissions across the three scopes.
Module 02 / 03
Physical risk, transition risk and climate-related opportunity exposure.
Module 03 / 03
Capital deployment, internal carbon prices and remuneration links.
Absolute gross Scope 1, 2 and 3 emissions in tonnes of CO2e, which is the part every carbon tool covers.
7 cross-industry metric categories in IFRS S2 ¶29
The amount and percentage of assets or business activities vulnerable to transition risks, which needs an asset register and not only an emissions record.
The amount and percentage of assets or business activities vulnerable to physical risks, which needs locations tied to hazard data.
The amount and percentage of assets or business activities aligned with climate-related opportunities, which a platform holds only if you define the alignment.
The amount of capital expenditure, financing or investment deployed towards risks and opportunities, which sits in the finance system rather than the carbon tool.
Whether the entity applies an internal carbon price and at what price per tonne, a single input that scenario tools use.
The percentage of executive management remuneration linked to climate-related considerations, a figure held by HR and not by any emissions product.
The categories are in IFRS S2 paragraph 29, and the UK edition is UK SRS S2.
Ask each vendor to show where categories (b) to (g) would be recorded, and write down whether you were shown the place, told about it or not yet asked.
Four layers
Check the collection, calculation, interpretation and publication layers separately instead of accepting a framework logo as proof.
Module 01 / 03
Can you trace the original data, units and dates?
Module 02 / 03
Can you reproduce the number after a factor changes?
Module 03 / 03
Can reviewers connect each published statement to approved evidence?
The first job is to hold the records in a form that can be traced: kilowatt-hours by fuel, journeys, purchases, supplier answers.
SECR wants an annual kWh total; ESOS wants twelve months that may not be your financial year (reg 22(5)).
Ask whether the system can hold two periods over the same meter data.
The second job is to apply the right factor to each record and to name the method.
A DESNZ set is for activity data falling entirely or mostly in its year (methodology paper ¶1.10), and UK SRS S2 requires location-based Scope 2 (¶29(a)(v)) on the GHG Protocol basis.
Ask which factor set each line used, and whether it is stored or recalculated.
The third job is to turn the numbers into the statements each regime asks for, in its own wording.
That means Schedule 7 limbs for SECR, the four-pillar structure of UK SRS S1, and for a listed company the statements in UKLR 6.6.6R(7A), (7B) and (8).
Ask to see the explanation or relief statement drafted, not only the table.
The fourth job is to let someone else check the first three.
Assurance is optional in the UK, but a listed company states whether it obtained any, and ISSA (UK) 5000 applies from 15 December 2026 where a provider uses it.
For the inventory itself, ISO 14064-3 is the verification standard.
Ask for a sample figure traced from the report back to the invoice.
Sources: ESOS reg 22(5); DESNZ 2026 methodology paper; UK SRS S2; FCA PS26/19 Appendix 1; FRC ISSA (UK) 5000; IAASB ISSA 5000.
The words buyers use
Sustainability software is the umbrella category, while reporting and carbon accounting describe particular jobs within it.
Calculates emissions from activity records and factors.
Maps information to a disclosure framework.
May combine collection, calculation, narrative and controls.
Buyers search for the same tools under at least six names, and vendors use them loosely.
Sustainability software is the umbrella term for the whole family.
Sustainability reporting software means the reporting layer: the part that maps collected data to a framework and produces what is published.
Sustainability disclosure software describes the same layer from the output end, and in UK usage usually means the governance, strategy, risk management and metrics structure that IFRS S1 and S2 share with the old TCFD recommendations.
Sustainability management software leans the other way, towards running the programme behind the report: targets, supplier engagement, reduction projects.
ESG software and ESG platform are the investor-facing names for the same tools, taken from the environmental, social and governance shorthand.
Sustainability data management software is what a vendor calls its product when the selling point is the collection and control of data rather than the report.
None of these names is defined in any instrument, so none of them tells you what a product does.
What tells you is whether it can produce the specific outputs the rules you report under require, which is the rest of this page.
An ESG platform manages the full environmental, social and governance programme; carbon accounting software measures emissions.
The line is one of scope, and it matters because the ESG end is where materiality lives: UK SRS uses financial materiality, while the European Sustainability Reporting Standards use double materiality.
A tool built around one materiality model does not automatically serve the other.
The difference is set out on single and double materiality, and the wider UK duties on the ESG reporting requirements UK page.
Scope
Buy for the reporting work you actually need, rather than assuming every organisation needs a full ESG suite.
Fits an inventory-led requirement with a clear boundary.
Adds narrative, framework mapping and review controls.
May use separate tools with a documented transfer between them.
Carbon accounting software measures emissions and leaves the statement to you.
A reporting platform adds the governance, materiality and disclosure layers and the audit trail.
The four layers are described above; no product is implied.
A company whose only duties are SECR and ESOS needs an energy and emissions record, and one reporting under UK SRS S1 and S2 also needs the narrative and materiality layers.
The wider duties are on ESG reporting requirements in the UK.
The destination
The required reporting output should determine which software layers are needed.
Produce the prescribed energy and carbon information.
Connect climate figures with strategy, risk and financial information.
Add the relevant ESRS requirements where the CSRD reaches the organisation.
For a UK company the destination has three layers, and software is bought to serve all of them at once.
The first is SECR, in force since 2019: quoted companies, large unquoted companies and large LLPs report energy, emissions and an intensity ratio in the directors’ report under Schedule 7 to SI 2008/410.
DESNZ’s own evaluation of SECR put the population at about 19,900 organisations.
The second is ESOS, a four-yearly energy assessment whose Phase 4 qualification date is 31 December 2026 and whose compliance date is 5 December 2027; the figures are on ESOS Phase 4.
The third is UK SRS, which any entity may use voluntarily and which listed companies in UKLR 6, 14, 15, 16 and 22 must report against or explain why not, for accounting periods beginning on or after 1 January 2027.
Two reliefs sit inside the FCA rules: 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, each used by saying so (PS26/19 ¶¶3.14, 3.20).
The FCA says the new rules replace the TCFD-aligned disclosures (PS26/19 ¶1.10), so a tool sold as “TCFD reporting software” for a UK listed company is now really being asked to produce UK SRS output.
For UK groups with EU operations there is a fourth layer, the CSRD, taken up on the CSRD reporting software page.
The dates are set out in full on the UK SRS timeline, and what the FCA position means for each listing category on the UK SRS deadline.
Two strands are still moving, and neither is law: DESNZ’s 2026 review of SECR recommends keeping it with amendments and plans a consultation on streamlining that had not opened when this page was checked, and the GHG Protocol and ISO are consolidating their corporate standards, with a consultation draft estimated for Q2 2027 and the standard for Q4 2028 (plan v2.0, §9, subject to change).
Sources: DBT; DESNZ factors 2026; European Commission, 3 July 2026; FCA PS26/19; SI 2026/701; GOV.UK ESOS Phase 4; GHG Protocol update, 29 July 2026.
Start here
A software selection should follow the organisation's actual reporting scope rather than a vendor's list of framework logos.
Identify the entity and group.
Run the applicable reporting tests.
Translate the resulting duties into demonstration requests.
Smaller companies
A smaller business should identify its actual duties and customer needs before buying a complex reporting platform.
Check whether any statutory scope test is met.
Clarify what information the customer needs and why.
Choose a workflow that retains usable evidence.
An unquoted company that does not exceed at least two of £36m turnover, £18m balance sheet and 250 employees is outside SECR.
CDP’s supply-chain members requested environmental data from nearly 45,000 companies in 110 countries in 2025.
The government’s guidance says UK SRS is available for voluntary use, by any entity that chooses to do so.
For most smaller companies the practical first tool is a record of energy, fuel and travel with a named factor set, and a platform comes later.
2 vendors in the directory say they offer a free plan or start, and every figure is stated as the vendor publishes it.
The wider picture is on SME sustainability reporting and private companies and UK SRS.
Adjacent tools
Life cycle assessment addresses a product or service, while corporate inventory methods address an organisation.
Define the product system and functional unit.
Define organisational and operational boundaries.
Explain how product data contributes to value-chain estimates.
Many platforms add a supplier portal, because customers ask for data through programmes such as CDP and UK SRS S2 asks for the fifteen Scope 3 categories to be considered.
SMETA, the Sedex Members Ethical Trade Audit, covers labour, health and safety, environmental performance and ethics at your own site or a supplier’s, and an approved auditor delivers it.
ISO 14040 sets the principles and framework for life cycle assessment, and it was last reviewed and confirmed in 2022.
ISO 14044 sets the requirements and guidelines, including reporting and critical review of the assessment.
Audit-ready is a vendor’s phrase and not a term of either standard, so ask whether a tool produces each phase the standards name and lets a reviewer trace the figures.
Life cycle assessment is a product-level method and not a company reporting standard, so it sits beside the platforms in the directory rather than inside them; the Scope 3 side is on Scope 3 under UK SRS.
The requirements
Ask vendors to demonstrate the functions needed for the organisation's actual reporting route.
Show records, reporting periods and ownership.
Show boundaries, factors and calculation history.
Show review, mappings and an exportable evidence pack.
| Regime | What the system must do | Provision | Ask the vendor to show |
|---|---|---|---|
| SECR | An aggregate annual energy figure in kWh — UK energy for unquoted companies and LLPs; no territorial limit for quoted companies. | SI 2008/410 Sch 7 ¶15(3A); ¶20D(3) | Show the year’s kWh total and the lines it is built from, split by fuel. |
| SECR | Emissions from the combustion of gas, the consumption of fuel for transport and purchased electricity (unquoted); from the combustion of fuel, the operation of any facility and purchased electricity, heat, steam or cooling (quoted). | Sch 7 ¶15(2)–(3); ¶20D(1)–(2) | Map each calculation line to the statutory limb it reports under. |
| SECR | For a quoted company, the proportion of reported emissions and energy that relates to the United Kingdom and offshore area. | Sch 7 ¶15(3B)–(3C) | Show a global total split into UK-and-offshore and elsewhere. |
| SECR | At least one ratio expressing annual emissions against a quantifiable factor the company chooses. It is an emissions ratio; no denominator is prescribed. | Sch 7 ¶17; ¶20G | Let us set our own denominator, and show the ratio uses emissions, not energy. |
| SECR | A statement of the methodologies used to calculate the energy and emissions figures. | Sch 7 ¶16; ¶20F | Export the methodology statement, naming the factor set and approach used. |
| SECR | Prior-year figures after the first year — for quoted companies both the emissions and ratio (¶18) and the energy and efficiency limbs (¶18A). | Sch 7 ¶18, ¶18A; ¶20H | Reproduce last year’s energy and emissions beside this year’s from stored data. |
| SECR | Where energy-efficiency measures were taken in the year, a description of the principal measures. | Sch 7 ¶15(3D); ¶20D(4) | Keep a log of measures that feeds the narrative. |
| SECR | The 40,000 kWh relief is tested on all energy consumed, not only the fuels reported, and applies only if the report says the information is omitted for that reason. | Sch 7 ¶15(5)(a); ¶20D(7)(a); ¶20, ¶20K | Show the relief test running on every energy product, and the statement it produces. |
| DESNZ factors | Each year’s set is for activity data falling entirely or mostly within that year — not the filing year and not the publication year. | DESNZ 2026 Methodology Paper ¶1.10 | Show which factor set was applied to each activity line, and the rule for periods spanning two years. |
| DESNZ factors | The 2026 electricity factor was calculated by a new method with a one-year data lag, so a 2025-to-2026 fall is not one year of grid change. | Methodology Paper ¶1.13; 2026 major changes report | Does the year-on-year view annotate the 2026 methodology change? |
| ESOS | Total energy consumption over a 12-month reference period that can differ from the financial year. | SI 2014/1643 reg 22(5); reg 25 | Set a reference period that is not our financial year and recalculate. |
| ESOS | Areas of significant energy consumption: assets and activities together accounting for not less than 95% of total consumption, measured in energy units or by spend. | SI 2014/1643 reg 25(2) | Show the coverage percentage and which sites or activities make it up. |
| ESOS | An energy intensity ratio for each organisational purpose — transport, industrial process, buildings and any other purpose. | SI 2014/1643 reg 2(1); reg 25C(1) | Tag every energy line to one of the four purposes and produce four ratios. |
| UK SRS S2 | Greenhouse gas emissions measured in accordance with the GHG Protocol Corporate Standard (2004), unless a jurisdictional authority or exchange requires another method. | UK SRS S2 ¶29(a)(ii) | Show the measurement approach and organisational boundary the engine applies. |
| UK SRS S2 | Absolute gross emissions for Scopes 1, 2 and 3. Carbon credits are never netted off the inventory. | UK SRS S2 ¶29(a)(i) | Show that credits sit in a separate ledger and never reduce the reported total. |
| UK SRS S2 | Scope 2 on a location-based approach, with information on contractual instruments only where they exist and inform users. A market-based figure is permitted, not required. | UK SRS S2 ¶29(a)(v); ¶¶B30–B31 | Default Scope 2 to location-based, with market-based alongside if we choose. |
| UK SRS S2 | All 15 Scope 3 categories considered and the categories included disclosed, whatever the measurement method. Category 15 may be limited to financed emissions. | UK SRS S2 ¶¶B32–B33; ¶29A | Show a category-by-category record of what is included and why the rest is not. |
| FCA listing rules | Where UK SRS S2 disclosures are not made, or made in part, a statement of the unmet requirements, the reasons, and the steps planned. | UKLR 6.6.6R(7A)(b), from 1 January 2027 | Keep a gap register that exports into that three-part statement. |
| FCA listing rules | A company using the one-year Scope 3 relief, or the two-year relief for S1 non-climate matters, states that it is doing so; no further explanation is needed during the relief. | PS26/19 ¶¶3.14, 3.20; UKLR TP 16 | Record a relief statement rather than leaving a blank field. |
| FCA listing rules | Where the disclosures can be found, which may be by cross-reference under UK SRS S1 ¶¶B45–B47, and whether a climate transition plan is published and where. | UKLR 6.6.6R(8)(c), (e) | Produce the location and transition-plan statements with the cross-references. |
| Assurance | Listed companies state whether third-party assurance was obtained and, if so, the provider, which disclosures, the level and the standards used. Assurance itself is not required. | UKLR 6.6.6R(8)(d) | Record the engagement scope so the statement can be produced from the system. |
| Assurance | ISSA (UK) 5000 applies to engagements for periods beginning on or after 15 December 2026, for providers who choose it. No UK entity is required to obtain sustainability assurance. | ISSA (UK) 5000 ¶15 (FRC, issued 12 November 2025) | Can a sample figure be traced from source document to reported total without leaving the system? |
| CSRD / ESRS | For a financial year starting in 2026, one of three versions of the ESRS may be applied — and the report must state which. | Delegated Regulation (EU) 2026/1563 Art 2(1)–(2) | Show the field recording which ESRS version each disclosure was prepared under. |
| CSRD / ESRS | Information prescribed by a disclosure requirement or datapoint shall not be disclosed if it is not material. | ESRS 1 ¶24 (revised ESRS) | Can a prescribed datapoint be omitted, with the reason recorded? |
| CSRD / ESRS | Gross Scope 2 emissions on both the location-based and the market-based method — unlike UK SRS S2, which requires only the first. | ESRS E1-8 (revised ESRS) | Produce both Scope 2 figures from one dataset for a group reporting under both regimes. |
| CSRD / ESRS | A supplier with 1,000 employees or fewer may decline requests beyond the voluntary standard’s Annex II datapoints, from financial years beginning on or after 1 January 2027. | Dir 2013/34/EU Art 19a(3); DR (EU) 2026/1560 Art 3 | Can supplier questionnaires be capped at the Annex II datapoints for protected suppliers? |
Filter the register · 14 of 26 requirements
The requirement is the instrument’s; the question is ours.
Nothing you select leaves your browser.
Filter the register to the regimes you actually report under.
An unquoted company with no EU exposure and no listing has SECR, the conversion factors and, if it is large enough, ESOS.
A listed company adds UK SRS S2 and the FCA statements, and very probably UK SRS S1.
A UK group with a large EU subsidiary may add the ESRS on top.
Three rows catch most buyers out: location-based Scope 2 is the UK SRS S2 requirement and market-based is optional (¶29(a)(v)); the SECR ratio is an emissions ratio with a denominator the company chooses (Sch 7 ¶20G); and ESOS’s twelve-month reference period need not be the financial year (reg 22(5)).
For SECR in depth, the thresholds and the three populations are on SECR thresholds; for Scope 3, the fifteen categories are on Scope 3 under UK SRS.
Sources: SI 2008/410 Sch 7; ESOS reg 25; UK SRS S2; FCA PS26/19; ISSA (UK) 5000; DR (EU) 2026/1563.
The buying argument
The same activity data can support several regimes, but their boundaries, periods and disclosure rules still need separate treatment.
Module 01 / 03
Keep one controlled source record for each measured activity.
Module 02 / 03
Apply the correct geography, period and methodology to each output.
Module 03 / 03
Explain differences between published figures rather than overwriting them.
The honest case for sustainability software is that the same underlying data serves several regimes, and re-keying it for each is where errors enter.
The case only holds where the regimes ask for the same thing.
Location-based electricity emissions are the clearest overlap: SECR asks for purchased-electricity emissions, UK SRS S2 requires the location-based figure, and the revised ESRS require it too.
Market-based Scope 2 is the clearest divergence: the ESRS require it, while UK SRS S2 only permits it (¶¶B30–B31).
Energy in kilowatt-hours is required by SECR and by ESOS, but on different periods: SECR on the financial year, ESOS on a twelve-month reference period that may differ (ESOS reg 22(5)).
Intensity ratios diverge completely: SECR asks for at least one emissions ratio of your choosing (Sch 7 ¶20G), ESOS for an energy intensity ratio for each of four organisational purposes (reg 25C).
Carbon credits never reduce the gross inventory under UK SRS S2 (¶29(a)(i)), so a tool that nets them off has produced a figure no standard asks for.
Pick a data item in the panel to see what each regime asks of it, with the provision.
One data item · four regimes
The one figure all three emissions regimes can share.
ESRS rows apply only where the CSRD reaches you.
Nothing you select leaves your browser.
What vendors publish
The directory records vendor-published pricing and does not invent estimates for products that require a quote.
Retain the vendor's currency and stated basis.
Distinguish a free start from the scope of paid products.
Check users, modules, entities and implementation separately.
Two vendors in the directory publish a paid figure: Microsoft and Salesforce.
2 vendors say they offer a free plan or start; where paid prices are not published on the page read, the entry says so.
“Enterprise level · TBD” means the vendor publishes no price and asks you to request a quotation, and Seedling’s paid prices are to be confirmed.
Prices in different currencies are not converted, and nothing here is a quotation.
The directory
Each directory entry describes the vendor's own published material and does not establish product performance.
Module 01 / 03
A named framework is a published claim.
Module 02 / 03
Absence from the page read is not proof of unsupported functionality.
Module 03 / 03
Ask the vendor to show the relevant workflow.
| Vendor · price · links | What it says it does | Frameworks named on its site |
|---|---|---|
| Climatise Enterprise level · TBD Climatise profile · site ↗ | Carbon accounting software built around file upload: invoices, spreadsheets and energy data in, Scope 1, 2 and 3 calculated, reports generated with methodology notes, plus an ESOS Phase 4 workflow. | SECR, ESOS, UK SRS, CSRD, ISSB |
| Cority Enterprise level · TBD Cority profile · site ↗ | An environment, health and safety platform that includes sustainability reporting alongside occupational health, incident reporting and compliance audits. | CDP, GRI, SASB, TCFD, CSRD, ISSB |
| Emitwise Not sold as a standalone product Emitwise profile · site ↗ | The Emitwise platform now sits inside Green Project Technologies’ supply-chain and product carbon footprint offering. Acquired by Green Project Technologies in July 2025; the company says Emitwise “is no longer sold as a standalone product or brand”. | None named on the page read |
| Greenly Enterprise level · TBD (plans listed, no figures published) Greenly profile · site ↗ | A climate platform with modules for GHG assessment, life-cycle assessment, ESG management, CSRD reporting and EU CBAM declarations, and an AI assistant it calls EcoPilot. Greenly and Normative announced a merger in September 2026. | GHG Protocol, CSRD, ESRS, VSME, CBAM, CDP, ISSB, SBTi |
| IBM Envizi Enterprise level · TBD (priced by data volume in three Account bundles; no figures published) IBM Envizi profile · site ↗ | ESG data management from IBM: Scope 1, 2 and 3 accounting on the GHG Protocol, financed emissions, supply-chain data and multi-framework reporting. | GHG Protocol, ESRS, CSRD, GRI, SASB, TCFD |
| Microsoft Sustainability Manager US$4,000 (Essentials) or US$12,000 (Premium) per tenant, per month, as published by Microsoft Microsoft Sustainability Manager profile · site ↗ | Microsoft’s sustainability products, led by Sustainability Manager and sustainability data solutions in Microsoft Fabric, for recording, reporting and reducing environmental impact. | CSRD, ISSB, GRI, SASB |
| Normative Enterprise level · TBD (both packages are “get a quote”) Normative profile · site ↗ | Carbon accounting for Scope 1, 2 and 3 on its own implementation of the GHG Protocol standards, with a named climate adviser on each account and an Essential and a Premium package. Normative and Greenly announced a merger in September 2026. | GHG Protocol, CSRD, CDP, SBTi |
| Persefoni Pro plan free; Advanced Enterprise level · TBD Persefoni profile · site ↗ | Carbon footprint and sustainability reporting software with plans from a free sign-up upwards, regulatory and investor reporting, and financed-emissions tools for financial services. | SECR, CDP, ISSB, CSRD, GHG Protocol |
| Plan A Enterprise level · TBD Plan A profile · site ↗ | Carbon accounting, carbon reporting and decarbonisation planning in one platform, with calculation methods it says are maintained by its scientific staff. Diginex announced on 14 January 2026 that it had closed its acquisition of Plan A. | GHG Protocol, CSRD, ESRS |
| Salesforce Net Zero Cloud £168,000 per org per year (Net Zero Cloud Growth, billed annually), as published by Salesforce Salesforce Net Zero Cloud profile · site ↗ | Salesforce’s ESG software: carbon conversion of energy and travel data, what-if forecasting, and report builders with drafting by its Agentforce assistant. | CSRD, SASB, GRI, CDP, GHG Protocol |
| Sami Enterprise level · TBD Sami profile · site ↗ | A carbon hub and an ESG hub: data collection, an emission-factor database, action plans, and ESRS-based double materiality with CSRD and VSME report support. SGS announced the acquisition of a majority stake in Sami on 21 November 2025. | ESRS, CSRD, VSME |
| Seedling Enterprise level · TBD (a free start is offered; paid prices not published on the page read) Seedling profile · site ↗ | Carbon management software paired with a dedicated carbon specialist, measuring Scope 1, 2 and 3 and producing compliance reports. | SECR, GHG Protocol, ISO 14064, SBTi |
| SINAI Enterprise level · TBD SINAI profile · site ↗ | Enterprise carbon management that joins Scope 1–3 accounting to decarbonisation planning: marginal abatement cost curves, scenario modelling and carbon-price sensitivity. | CSRD, CBAM, ISSB, CDP, GRI, SBTi, California SB 253 / SB 261 |
| Sphera Enterprise level · TBD Sphera profile · site ↗ | Operational risk, safety and sustainability software; its corporate sustainability product covers disclosure, emissions calculation, financed emissions and performance tracking, beside life-cycle assessment tools. | None named on the page read |
| Sweep Enterprise level · TBD Sweep profile · site ↗ | Sustainability data management that maps one dataset to many frameworks, with supplier portals, version history on every figure and an auditor access interface. | CSRD, ISSB, UK SRS, GRI, CDP, SASB, TCFD, California SB 253 / SB 261 |
| Watershed Enterprise level · TBD Watershed profile · site ↗ | An enterprise platform for emissions measurement and disclosure: data ingestion, methodologies for all 15 Scope 3 categories, report authoring and target tracking. | CSRD, ESRS, CDP, TCFD, ISSB |
| Workiva Enterprise level · TBD (pricing by consultation; the vendor says every offering carries unlimited seats) Workiva profile · site ↗ | A reporting platform that connects carbon and financial data, with Workiva Carbon for Scope 1–3 calculation and its CSRD solution for double materiality and ESRS disclosure. | CSRD, ESRS, ISSB, GRI, CDP, California SB 253 / SB 261 |
Filter by a framework the vendor names · 17 of 17
Each line lists what the vendor’s own site named, read on 1 October 2026; the descriptions are in the table.
Alphabetical; the order means nothing.
Nothing you select leaves your browser.
Use the filter to see which vendors name a framework you report under.
Then treat that as the start of a question, not the answer to one.
A vendor naming UK SRS on its website tells you it intends to serve UK SRS reporters; it does not tell you whether the tool records location-based Scope 2 by default or keeps a relief statement for Scope 3.
The demonstration requests in the requirements register above, and the question builder on the carbon management software page, are how you turn a website claim into something you have seen.
Three corporate events change what some entries mean.
Emitwise’s platform was acquired by Green Project Technologies in July 2025 and, in the company’s words on emitwise.com, is no longer sold as a standalone product.
Normative and Greenly announced a merger in September 2026, in a joint announcement that says the combined group will support 4,000 customers across more than 30 countries.
SGS announced the acquisition of a majority stake in Sami on 21 November 2025.
Architecture
A carbon calculator, reporting platform and data-management tool can look similar while starting from different jobs.
Focus on emissions inputs and factors.
Focus on disclosures and narrative review.
Focus on collection, integrations and controls.
These began as emissions calculators and grew outwards into reporting.
Among the vendors in the directory, Normative, Greenly, Seedling, Plan A, Climatise, Persefoni and Watershed describe their products primarily in emissions-accounting terms.
What you inherit is a calculation engine designed around the GHG Protocol, which is the right starting point for SECR and UK SRS S2 metrics.
What you should check is how the narrative and materiality parts of UK SRS S1 are handled, because they were added later.
These began with the report and the controls around it.
Workiva describes a platform that connects carbon and financial data for integrated reporting, and Sweep describes mapping one dataset to many frameworks with version history on every figure.
What you inherit is workflow, review and audit trail.
What you should check is where the emission factors come from and which DESNZ set is applied to UK activity data.
These are products from companies whose main business lies elsewhere, extended to sustainability data.
Cority and Sphera describe environment, health, safety and operational-risk platforms; Microsoft, Salesforce and IBM Envizi sit inside wider enterprise estates; Sami pairs its software with consulting support.
What you inherit is integration with systems you may already run.
What you should check is whether UK statutory outputs — the SECR limbs, the ESOS ratios — exist as configured reports or have to be built.
The remaining profiles, SINAI and Emitwise, are covered on their own pages; SINAI describes decarbonisation planning joined to accounting, and Emitwise is no longer sold as a product.
If you would rather buy expertise than a tool, the sustainability consultancy page covers that route, and for the SECR end of the market specifically a separate reference on SECR reporting software tests tools against Schedule 7.
The labels on the box
A product’s framework support does not establish that an entity’s disclosures satisfy the standard.
Module 01 / 03
Ask which specific paragraphs the product supports.
Module 02 / 03
Keep materiality, scenario and estimation decisions with accountable people.
Module 03 / 03
Check the entity’s actual compliance statement and reliefs.
Two of the most searched phrases for this category are “IFRS-compliant sustainability software” and “TCFD reporting software for UK listed companies”.
Both labels promise more than any product can deliver on its own.
Compliance with IFRS S1 and S2, or with UK SRS, is a statement an entity makes about its own disclosures; UK SRS S1 ¶73A says an entity using the climate-first provision in ¶E3 is not permitted to assert compliance with UK SRS S1 at all.
No software can make that statement true or false; only what the entity discloses can.
What a tool can do is hold the data behind the seven cross-industry metric categories in IFRS S2 ¶29 — gross emissions, transition and physical risk, opportunities, capital deployment, internal carbon prices and remuneration — and structure the four-pillar disclosure around them.
The TCFD label has a different problem: the Task Force disbanded in 2023, and the FCA says its new rules replace the TCFD-aligned disclosures for listed companies (PS26/19 ¶1.10).
A UK listed company buying “TCFD software” in 2026 is buying for a regime that ends with accounting periods beginning before 1 January 2027.
How the two frameworks line up is on UK SRS against TCFD, and the four pillars themselves on the four pillars of sustainability reporting.
The same reading applies to IFRS S1 and S2 on their own terms: see IFRS S1, IFRS S2 and the standard-setter at the ISSB.
Sources: UK SRS S1 ¶73A; FCA PS26/19 ¶1.10; DR (EU) 2026/1563; ISSB; GRI Standards.
The audit trail
Software can organise evidence for assurance, while the assurance conclusion belongs to the independent engagement.
Module 01 / 03
Connect the published figure to its calculation and source record.
Module 02 / 03
Show approvals, corrections and unresolved limitations.
Module 03 / 03
Provide a usable evidence pack outside the vendor interface.
UK SRS and the FCA listing rules do not impose a general duty to obtain assurance over sustainability disclosures.
What the FCA rules require of listed companies in scope is a statement: whether third-party assurance was obtained and, if so, the provider, which disclosures, the level and the standards used (UKLR 6.6.6R(8)(d)).
Where assurance is obtained, the FRC’s ISSA (UK) 5000 is available for engagements over periods beginning on or after 15 December 2026, for providers who choose it.
For software the practical consequence is the same whichever standard an assurer uses: a sample figure has to be traceable from the reported total back to the source document, the factor and the calculation.
The CSRD goes further, because its limited-assurance opinion also covers the process used to identify what is reported — so for an EU reporter the materiality record must be kept in auditable form (Directive 2013/34/EU Art 34(1)).
The UK side is set out on UK SRS assurance, and how the reporting itself is put together on the UK SRS reporting guidance page.
For a whole-programme view of what a listed company must now do, the UK SRS compliance page follows the FCA rules limb by limb, and the UK SRS S1 page the general requirements.
A company planning its first UK SRS report can also see the paired standards and their dates on UK SRS S1 and S2.
The market
Commercial market reports and vendor positioning do not substitute for a product demonstration or public-body market estimate.
Identify who owns the estimate and methodology.
Read published vendor features separately.
Use requirements and demonstrated evidence for procurement.
We do not publish a market-size figure, because none is owned by a public body and the commercial estimates disagree.
A study such as the ESG reporting software market report from MarketsandMarkets is a paid forecast, and its number is its own.
What can be stated is what the analyst firms say about their own reports.
Verdantix’s Green Quadrant for enterprise carbon management software, dated 11 March 2026, benchmarks 21 providers across 12 capability and nine momentum categories.
Its press release names eight firms in its leading group: Cority, IBM, Schneider Electric, Sphera, Sweep, UL Solutions, Watershed and Wolters Kluwer.
That is Verdantix’s assessment, made with its own method, and not ours.
Forrester’s Wave for sustainability management software is from the second quarter of 2024, evaluates 13 providers against 24 criteria, and is roughly two years older than the Verdantix report.
The demand side is clearer in CDP’s own figures: in 2025 its supply-chain members requested environmental data from nearly 45,000 companies in 110 countries (CDP, Sustainable Supply Chains, 18 March 2026).
That is why supplier data collection appears in so many products, and why the CSRD’s value-chain cap — explained on the CSRD reporting software page — matters to anyone configuring a supplier portal.
Method
Use the same reporting brief and data exercise for every shortlisted product.
Agree the reporting outputs and responsibilities.
Test source-to-disclosure behaviour with a sample record.
Specify exports, implementation and ongoing ownership.
Start with the regimes you report under, not with a vendor list.
Filter the requirements register to those regimes and take the demonstration requests into every vendor meeting.
Ask to see each one on your own data, and note which were shown and which were only described.
Use the directory to find vendors who say they serve your frameworks, then read their own pages rather than anyone’s summary of them, ours included.
Where a vendor’s own site publishes no price, we record that as “Enterprise level · TBD” rather than guessing; Microsoft and Salesforce are the two whose pages carried a paid price on 1 October 2026.
If you want to talk the requirements through with someone, you can book a free 15-minute call; the call is about the rules, not about which product to buy.
Ranking a product honestly means testing it, and this site has not tested these products.
A list ordered without testing is an opinion presented as a finding, which is the thing this page is written to help you see through.
Use the decision tree above.
Everything else follows from this list, not from a vendor shortlist.
Take only the rows for your regimes into the meeting.
Each row is a requirement of an instrument, restated as a demonstration request.
A request answered with a slide has been described, not shown.
Ask for your own meter data in the system.
Keep a three-state note per request.
Anything only described should be shown before you sign, or confirmed in writing.
Ask how data is protected and who certifies it, and whether the certifier is accredited.
See the security section below.
Read what the vendor publishes itself, not anyone’s summary of it, ours included.
What this page does not do
Beyond the rules
A security or certification claim must identify the product, organisation and scope it actually covers.
Identify the contracting entity and service.
Read the certificate or independent assurance report.
Check coverage, dates, exclusions and customer responsibilities.
A sustainability platform holds commercial data, some of it personal, and its output may be verified by a third party.
None of the questions below is a requirement of UK SRS, SECR or ESOS, and this site tests none of the products; they are questions a buyer can put to any vendor.
How is the data protected? ISO/IEC 27001 is the international standard for information security management systems, and the NCSC’s Cyber Essentials is the government-backed baseline scheme for UK organisations.
Ask whether the vendor holds either, and ask to see the certificate rather than rely on a badge on a web page.
Does the data include personal data? Commuting, travel and supplier-contact records can, and the ICO’s UK GDPR guidance is where the duties sit.
Who verifies the result? ISO 14064-3 specifies the verification of a greenhouse gas statement, and UKAS is the UK’s national accreditation body, so a certificate from a verifier can be checked against who accredits it.
We do not repeat any vendor’s own security or assurance badges; each is the vendor’s claim, and the certificate is the evidence.
Sources: ISO/IEC 27001:2022 and ISO 14064-3:2019 (ISO); Cyber Essentials (NCSC); UK GDPR guidance (ICO); UKAS.
Further reading from the authorities
The specialist guides explain the standards, inventories and support models behind a software brief.
Read the GHG Protocol and carbon software guides.
Read UK SRS and IFRS disclosure requirements.
Compare consultancy and internal ownership.
UK law and regulators
Standard-setters
Software guides
For the year behind the report, see sustainability management software.
For the record underneath every figure, see sustainability data management software.
For the published output, see ESG disclosure software and climate disclosure software.
For carbon and targets managed in-year, see emissions management software and net zero management software.
Frequently asked
Sustainability software collects environmental, social and governance data, calculates the metrics that depend on it — greenhouse gas emissions first among them — and turns the results into a disclosure against a framework such as UK SRS, the ESRS, GRI or CDP.
Carbon accounting software is the part of the category that stops at the emissions inventory; sustainability software carries the data on into materiality, governance and narrative disclosure.
It is the reporting layer of sustainability software: the part that maps collected data to the disclosure requirements of a named framework and produces the text and tables that are published.
The terms sustainability reporting software, sustainability disclosure software and ESG reporting software are used for the same class of tool in the UK market.
This site does not name one, because it has not tested any of the products and a ranking without testing is an opinion presented as a finding.
The useful question is which tool can demonstrate, on your own data, the specific things the rules you report under require — location-based Scope 2 for UK SRS S2, a chosen intensity ratio for SECR, the 95% line for ESOS, the version statement for the ESRS in 2026. This page lists those requirements with their provisions.
Compliance with IFRS S1 and S2, or with UK SRS, is asserted by the entity about its own disclosures, not by a software vendor about a product.
UK SRS S1 ¶73A even sets out when an entity may not assert compliance.
Software can hold the data and structure the disclosure; whether the report complies depends on what the entity discloses.
Not in the sense of a flat duty.
The FCA’s final rules (PS26/19, 30 September 2026) require listed companies in UKLR 6, 14, 15, 16 and 22 to report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027, with first reports in 2028.
For every other UK entity the standards are available for voluntary use.
Many vendors say they map one dataset to the ESRS and to TCFD-aligned or ISSB-aligned disclosure; the directory on this page records which frameworks each vendor names on its own site.
Note that the TCFD disbanded in 2023, and the FCA’s new rules replace the TCFD-aligned listing-rule disclosures from 2027.
Not necessarily.
A company whose only duties are SECR and ESOS needs an energy and emissions record; a company reporting against UK SRS S1 and S2 or the ESRS also needs materiality records, governance and strategy narrative, and a disclosure workflow.
Some vendors sell both in one product, others sell the carbon part alone.
UK SRS and the FCA listing rules do not impose a general duty to obtain sustainability assurance.
Listed companies in scope of the FCA rules must say whether they obtained assurance and, if so, from whom, over which disclosures and to which standard.
Where an assurer is engaged, the practical test for software is whether a reported figure can be traced back to its source document and calculation.
The cross-industry metrics in IFRS S2 ¶29 run from gross Scope 1, 2 and 3 emissions to internal carbon prices and remuneration.
A tool that only calculates emissions covers the first of seven categories; ask a vendor to show where each of the other six would be recorded.
None that any instrument defines.
ESG software is the investor-facing name and sustainability software the umbrella term; both describe tools that collect environmental, social and governance data and map it to a framework.
What differs is the scope of a given product, which is why this page lists the outputs the rules require instead of comparing labels.
GRI describes its standards as helping organisations understand their impacts and respond to information demands from stakeholders and regulators, which is an impact lens.
UK SRS and the ISSB standards are written for investors.
They answer different questions, so a tool naming GRI is serving a second disclosure, not a replacement for UK SRS; the directory records which frameworks each vendor names.
Five things moved.
DBT published UK SRS S1 and S2 on 25 February 2026.
DESNZ published conversion factors with a new electricity method on 11 June 2026.
The FCA issued PS26/19 on 30 September 2026.
The revised ESRS were adopted on 3 July 2026 and apply to financial years from 1 January 2027.
And DESNZ’s SECR review of 26 May 2026 recommended keeping SECR, with a streamlining consultation planned but not yet opened.
This site does not estimate prices.
Of the 17 vendors in the directory, 3 publish a price on the page we read, stated as the vendor states it and dated 1 October 2026; the rest show “Enterprise level · TBD”, meaning the vendor publishes none and asks you to request a quote or demonstration.
Start from the regimes you report under, not from a vendor list.
Filter the requirements register to those regimes, take each demonstration request into every vendor meeting, ask to see it on your own data, and record whether it was shown, described only, or not yet asked.
Then read each vendor’s own pages, not anyone’s summary of them, ours included.
This site does not name one, because it has tested none of the products and a ranking without testing is an opinion presented as a finding.
The directory on this page lists 17 vendors alphabetically from their own sites, and the requirements register says what any tool must show you on your own data.
Neither term is defined in any instrument cited on this page, so neither is better in law.
ESG is the investor-facing shorthand for environmental, social and governance data, and CSR is the older company-facing term for responsibility programmes; software sold under either name should be judged on the outputs it produces.
For reporting software, yes: UK SRS S1 and S2 were published on 25 February 2026, the FCA made its comply-or-explain rules on 30 September 2026, and the revised ESRS apply from financial years beginning on or after 1 January 2027.
What has changed is the vocabulary, which now follows the standards rather than the ESG label.
A company that does not exceed at least two of £36m turnover, £18m balance sheet and 250 employees is outside the SECR tests for unquoted companies, so a small business often needs only an inventory of energy, fuel and travel with a named factor set.
Customers may still ask for data, and CDP says its supply-chain members requested environmental data from nearly 45,000 companies in 2025.
No standard defines an audit-ready platform.
ISO 14040 sets the principles and framework for life cycle assessment and ISO 14044 the requirements, including reporting and critical review, so the useful question is whether a tool produces each phase those standards name and lets a reviewer trace the figures.
Yes, in two separate groups.
Supplier data collection appears in many sustainability platforms and answers customer requests such as CDP questionnaires, while social audits such as SMETA are carried out by an approved auditor and the results can then be recorded in a platform.
It is the part of sustainability software that holds energy, fuel, travel and waste records, applies a named conversion-factor set, and produces the environmental statements the rules ask for, such as the SECR limbs and the UK SRS S2 emissions disclosures.
The DESNZ factor set must match the year of the activity data.
Editorial example
Use a fictional electricity record to test what the system does when a unit, factor or reporting period changes.
Load a kWh record with its invoice and reporting date.
Change an error and inspect the version history.
Reproduce the approved figure and its evidence in an independent file.
This is a suggested procurement exercise using fictional data, not a product assessment.
Handover
A buying decision should include how the organisation retains usable data when a contract or vendor changes.
Module 01 / 03
Specify access to activity data, calculations and narrative.
Module 02 / 03
Request open exports with factors and assumptions intact.
Module 03 / 03
Assign an internal owner who can run the next reporting cycle.
These questions are editorial procurement advice rather than a statutory software specification.
Prepare the evidence
Use this preparation sequence alongside the detailed requirements on this page.
An editorial workflow, not a statutory schedule.
Write the reporting boundaries and required outputs before evaluating a platform.
Ask the vendor to demonstrate a representative import and calculation.
Inspect factor versions, estimates, permissions and change history.
Test the export against the required disclosures and existing reporting systems.
Check whether a reviewer can follow a result back to its source record.
Record only the features, scope and prices the vendor actually commits to.
Read the applicable instrument: SMETA Audit: the global standard for social audits
A practical brief
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
Write down the entity, reporting route and relevant period, including why the route applies.
Module 02 / 04
Attach each reported figure or statement to its source, method, version and limitations.
Module 03 / 04
Name the preparer, reviewer, open questions and decisions taken before publication.
Module 04 / 04
Retain the working files and unresolved actions so the next reporting cycle can reuse the evidence.
Keep the input records, calculation files and narrative together.
Record the assumptions challenged and any limitations still unresolved.
Keep the approved version and the actions carried forward.
Continue your research
Sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
Sedex Members Ethical Trade Audit, created and stewarded by Sedex; delivered by an approved auditor company.
Last reviewed and confirmed in 2022.
Last reviewed and confirmed in 2022.
Publication of both standards by DBT.
That the standards are available for voluntary use by any entity.
Gross emissions, the GHG Protocol, location-based Scope 2, the fifteen Scope 3 categories.
Who may assert compliance, and the climate-first provision.
Comply or explain across UK SRS; scope; the reliefs; replacement of the TCFD-aligned rules (¶1.10).
The explanation, location, assurance and transition-plan statements.
Cited as the consultation only; its proposals were changed by the final rules.
Energy, emissions, intensity ratio, methodology and comparatives.
Total energy consumption and the 95% significant-consumption line.
The factor sets a UK tool applies.
Effective for periods from 15 December 2026, for providers who choose it.
The international baseline UK SRS adopts.
The Commission’s own account of the datapoint reduction.
In force 10 November 2026; applies to financial years from 1 January 2027; three FY2026 options.
An analyst report, cited only for its own scope and the vendors it names.
An analyst report, cited for its own scope and date only.
CDP’s own figures for supply-chain data requests.
A commercial market study; linked for reference, no figure from it is repeated here.
Retain SECR with amendments; a streamlining consultation planned but not opened.
The 2026 factor set, for activity data falling mostly in 2026.
The factor-year rule and the new electricity method.
The 2026 amendments for ESOS Phase 4.
The government’s own compliance guidance for Phase 4.
The measurement basis UK SRS S2 ¶29(a)(ii) names.
Location-based and market-based methods.
The family of standards a carbon-accounting tool implements.
Consolidated draft estimated Q2 2027; revised standard estimated Q4 2028; subject to change.
The international inventory standard.
The standard for verifying a GHG statement.
A question to put to any vendor about how data is protected.
The government-backed baseline cyber-security scheme.
For the personal data some activity records contain.
The national accreditation body, for checking who accredits a certifier.
The standard-setter behind IFRS S1 and S2.
IFRS S1 and S2 in full.
The impact-reporting standards many tools also name.
The technical adviser behind the ESRS.
The 2026 questionnaires and scoring methodologies.
The target-setting standards some tools build in.
Where ISSA (UK) 5000 sits.
The international standard ISSA (UK) 5000 is based on.
The official national series the corporate inventories sit beside.
Continue reading
The emissions end of the market, read against SECR, the DESNZ factors and UK SRS S2.
What the revised ESRS and the Accounting Directive require of a tool, and the value-chain cap.
The FCA’s comply-or-explain rules for listed companies, limb by limb.