Consultancy guide · Carbon compliance
Carbon compliance services: what the work is, and how to choose
Carbon compliance services cover the UK duties that turn on energy and emissions — SECR, ESOS, the UK ETS, CBAM from 2027 and climate disclosure — and the voluntary work that tends to come with them.
Only some of those duties require a credential: an ESOS lead assessor on an approved register, or a UKAS-accredited verifier for the UK ETS.
This is a buyer’s guide, not a sales page: what each job involves, which credentials matter, and what to ask before you appoint anyone.
The duties
What carbon compliance actually covers
Six UK regimes, each with its own test, owner and deadline. A carbon compliance consultancy may cover some or all of them.
| Duty | Who it reaches | What the work is | Credential required? |
|---|---|---|---|
| SECR | Quoted companies; unquoted companies and LLPs exceeding two of £36m / £18m / 250 | Energy and emissions figures, intensity ratio and narrative in the directors’ report | None |
| ESOS | At least 250 employees, or turnover over £44m and balance sheet over £38m | Energy assessment and audit every four years, action plan and progress updates | Lead assessor on an approved register, unless exempt |
| Climate disclosure | Listed companies; large companies and LLPs; larger asset managers | TCFD-aligned disclosures now; UK SRS on a comply-or-explain basis for listed companies from 2027 | None; assurance voluntary |
| UK ETS | Operators of regulated installations and aircraft operators | Monitoring plans, annual emissions reports, verification and surrender | Verifier accredited by UKAS to ISO 14065 |
| UK CBAM | Importers of specified aluminium, cement, fertiliser, hydrogen, and iron and steel goods | Embodied emissions data, registration, returns and payment | None for the importer |
| Green claims | Any business making environmental claims to consumers | Substantiating and wording claims under consumer law | None |
UK CBAM is a tax, not a reporting duty: it commences on 1 January 2027, the register opens on 1 January 2028, and registration applies above £50,000 of CBAM goods, under Part 5 of the Finance Act 2026.
The FCA’s final rules in PS26/19 require listed companies in scope to report against UK SRS on a comply-or-explain basis for accounting periods beginning on or after 1 January 2027 — including UK SRS S2, which is not mandatory under the final rules.
Packaging duties under extended producer responsibility are resource rather than carbon rules, but often land on the same team; see our circular economy guide.
A misleading green claim can attract a CMA penalty of up to £300,000 or 10% of worldwide turnover, whichever is higher, under the Digital Markets, Competition and Consumers Act 2024.
Credentials
Which credentials matter, and which do not exist
Most carbon compliance work needs no credential at all, and a provider’s real qualifications are worth checking precisely because the market is loose with the words.
For ESOS, the credential is membership of one of the seven approved lead assessor registers listed on the GOV.UK ESOS page; check the listing on the register yourself.
UKAS is appointed under SI 2009/3155 as the UK’s national accreditation body, and it accredits certification, verification, testing and inspection bodies — not consultancies.
A UK ETS verifier must be accredited by UKAS to ISO 14065, and most voluntary GHG verifications work to ISO 14064-3.
The impartiality rules in ISO/IEC 17021-1 bar a certification body from consulting on the management systems it certifies, so the firm that helps you build an ISO 50001 system should not be the one that certifies it.
For SECR, the government’s guidelines say there is no statutory requirement to have environmental information audited; assurance is recommended, not required.
ISSA (UK) 5000, issued by the FRC on 12 November 2025, is the UK sustainability assurance standard for voluntary use, effective for periods beginning on or after 15 December 2026.
A “UKAS-accredited consultant”: UKAS accredits bodies, never consultants or individuals.
A “SECR-certified” provider: no credential is required or issued for SECR.
“PAS 2060 certification” today: PAS 2060 was withdrawn at the end of 2025.
Credentials that do
- ESOS lead assessor on one of the seven approved registers
- UK ETS verifier accredited by UKAS to ISO 14065
- Certification body accredited by UKAS for the standard it certifies
Independence
Why independence is not just good manners
ESOS makes independence a legal test, not a preference.
Under regulation 30, one responsible officer signs off where the lead assessor is independent of the participant, and two must sign in any other case.
A lead assessor who has been your employee, director, partner or shareholder in the last 12 months is not independent, however “external” they may look.
More generally, ask whether a provider earns money from what it recommends — equipment, software, offsets or energy contracts.
That is not unlawful, but it should be declared before you appoint, and it should change how you weigh the recommendations.
Carbon credits deserve particular care: a provider that sells credits is not the natural source of advice on whether you need them.
Carbon compliance consultancy
Ten questions to ask before you appoint
Which of our duties are you proposing to cover, and which are out of scope?
Who will do the work, and who signs anything that needs a named person?
Which register or accreditation do you hold, and can we check it ourselves?
Are you independent of us within the ESOS regulation 30 test?
Which methodology, standards and emission factor sets will you use, and which year’s factors?
How will you handle gaps and estimates, and how will you document them?
Who owns the data, the model and the working papers when the engagement ends?
Do you earn anything from products, software, credits or contracts you might recommend?
What does the quote include and exclude — site visits, revisions, board papers?
What professional indemnity cover do you hold, and what is your complaints route?
Cost
What it costs, honestly
This page gives no prices, because none of the regimes publishes one for the advisory work and a characterised market range is not a sourced figure.
Fees move with the number of sites, the state of your data, the regimes in scope and how much of the work you do in-house.
The most useful thing you can do is define the scope in writing and ask every shortlisted provider for an itemised quote against it.
For SECR specifically, the government’s own evaluation measured what compliance cost organisations; that figure is on our SECR guide.
No UK regulator publishes a cost schedule for carbon compliance work.
A market range quoted without a source is not a benchmark.
Beyond compliance
The voluntary work that travels with it
CDP disclosure
Voluntary, scored D- to A, and brought forward in 2027.
Science based targets
SBTi validation, with a standard change in 2027.
Biodiversity reporting
TNFD and GRI 101 — voluntary for UK companies.
Green claims are the point where voluntary work meets the law: the CMA’s Green Claims Code sets out six principles, and the ASA treats an unqualified “carbon neutral” claim as misleading.
If you are not sure which duties apply to you, our where-to-start guide maps them.
Next step
Talk it through before you buy
SRS Report is an independent reference, not a regulated firm, and it does not carry out any regulated compliance step on anyone’s behalf.
A network of independent specialists exists, and the right one depends on which of the duties above you face.
If it would help to work out what you need before you approach anyone, book a free 15-minute call.
Frequently asked
Questions people ask
What are carbon compliance services?
Help with the statutory and scheme duties that turn on an organisation’s energy use and emissions: Streamlined Energy and Carbon Reporting, ESOS energy assessments, UK ETS monitoring and verification, UK CBAM on imports from 2027, and climate disclosures under UK SRS or the TCFD-aligned rules. Voluntary work — CDP, science based targets, green claims — often sits alongside it.
Do I need a qualified consultant for SECR?
No. No credential is legally required to prepare SECR disclosures, and the government’s guidelines say there is no statutory requirement to have the figures audited or assured. The directors remain responsible for the directors’ report.
Do I need an accredited provider for ESOS?
You need a lead assessor on one of the seven approved registers to review your ESOS assessment, unless an exemption applies — for example ISO 50001 covering your significant energy consumption, or total consumption below 40,000 kWh. The registers are run by professional bodies, not by the Environment Agency.
Can a consultancy be UKAS-accredited?
No. UKAS accredits conformity assessment bodies — certification bodies, verification bodies, laboratories and inspection bodies — not consultants and not individuals. A UK ETS verifier, for example, must be accredited by UKAS to ISO 14065. A consultant claiming UKAS accreditation for its advice is claiming something UKAS does not grant.
Can the same firm advise us and certify us?
Not for accredited management system certification. The international standard for certification bodies, ISO/IEC 17021-1, bars a certification body from providing management system consultancy to the organisations it certifies. A consultancy can help you implement a system such as ISO 14001 or ISO 50001; a separate accredited body certifies it.
How much do carbon compliance services cost?
No UK regulator publishes a cost schedule for this work, and fees vary with site count, data quality and scope. Ask each shortlisted provider for a written, itemised quote against a defined scope. The only published figure on SECR is the government’s own evaluation of what compliance cost organisations, not a price list.
Is sustainability assurance mandatory in the UK?
No. No UK entity is under a legal duty to obtain sustainability assurance. The FCA’s final rules in PS26/19 require a listed company that obtains assurance to say who provided it, what was assured and which standard was used, but they do not require assurance itself. ISSA (UK) 5000 is available for voluntary use.
Does SRS Report provide carbon compliance services?
SRS Report is an independent reference and does not carry out regulated compliance steps such as ESOS lead assessor review, assurance or submissions. A network of independent specialists exists, and you can book a free 15-minute call to talk through what you need before you approach anyone.
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.
- legislation.gov.ukSI 2008/410, Schedule 7 Parts 7 and 7A — SECR
The directors’ report energy and emissions duties.
- Defra / BEISEnvironmental Reporting Guidelines, including SECR guidance
No statutory requirement to audit environmental information.
- legislation.gov.ukThe Energy Savings Opportunity Scheme Regulations 2014 (SI 2014/1643)
The ESOS duties, including the lead assessor.
- legislation.gov.ukSI 2014/1643, regulation 30 — responsible officers and independence
The statutory independence test for a lead assessor.
- GOV.UK / Environment AgencyEnergy savings opportunity scheme (ESOS): find out if you qualify and how to comply
The seven approved lead assessor registers.
- DESNZUK Emissions Trading Scheme for installations: how to comply
Verifiers must be UKAS-accredited to ISO 14065.
- legislation.gov.ukFinance Act 2026, Part 5 — Carbon Border Adjustment Mechanism
The CBAM charge and the five sectors.
- HMRCCarbon border adjustment mechanism (CBAM): policy summary
CBAM commences 1 January 2027.
- FCAPS26/19: Aligning listed issuers’ sustainability disclosures with international standards
UK SRS on a comply-or-explain basis from 2027; assurance disclosure if obtained.
- legislation.gov.ukSI 2009/3155, regulation 3 — appointment of UKAS
UKAS as the UK’s sole national accreditation body.
- ISOISO 14064-3:2019 — verification and validation of greenhouse gas statements
The standard most GHG verifications work to.
- ISOISO 14065:2020 — bodies validating and verifying environmental information
The accreditation standard for verification bodies.
- ISOISO/IEC 17021-1:2015 — bodies providing audit and certification of management systems
Impartiality rules for certification bodies.
- FRCAudit, assurance and ethics standards — ISSA (UK) 5000
Issued 12 November 2025 for voluntary use; effective 15 December 2026.
- legislation.gov.ukDigital Markets, Competition and Consumers Act 2024, Part 4
Misleading green claims, and the CMA’s direct enforcement.
- CMAGreen Claims Code (CMA146)
The CMA’s six principles for environmental claims.
- legislation.gov.ukSI 2024/1332 — packaging extended producer responsibility
The packaging duties that often land on the same team.