ESG compliance guides
In-depth, no-nonsense guides on the decisions that matter for ESG compliance — who has to report, how the emissions scopes work, what tenders demand, and where the rules are settled versus still only proposed. Written by our ESG reporting team and verified against gov.uk, updated for 2026.
Who Has to Report Under SECR? The Thresholds, Explained
A precise, sourced answer to who legally has to report under SECR: the quoted-company rule, the 2-of-3 large-company test and the low-energy exemption.
Read guide → Scope 3Scope 1, 2 and 3 Emissions Explained (With UK Examples)
A plain-English guide to Scope 1, 2 and 3 emissions for UK companies: what each scope covers, the dual Scope 2 method, and why Scope 3 is the hard part.
Read guide → Net zeroDoes Solar Count Towards Net Zero? The Honest Answer
Does buying solar or a PPA count towards net zero? Honestly: yes for market-based Scope 2, with an additionality caveat, nothing for Scope 1 or 3.
Read guide → tendersWhat ESG Do Tenders and PQQs Actually Ask For?
What buyers really want in a tender: a PPN 006 Carbon Reduction Plan, your footprint, targets and policies. A buyer-side guide for UK bidders.
Read guide → uk srsUK SRS and the ISSB: What UK Companies Need to Know
UK SRS S1 and S2 are finalised for voluntary use, not law. What they are, how they relate to the ISSB, and what the FCA is considering.
Read guide → carbon baselineHow to Build a Carbon Baseline (Scope 1 & 2)
Build a defensible carbon baseline: set the boundary, gather Scope 1 & 2 data, apply the UK government conversion factors, report both Scope 2 figures.
Read guide →How to use these guides
Each guide answers one question properly rather than skimming the whole subject, and they are written to be read in isolation or in sequence. If you are not yet sure whether any of this affects you, start with who has to report under SECR and Scope 1, 2 and 3 explained — between them they tell you whether you are caught and what the numbers you would have to produce actually mean. If your trigger is commercial rather than statutory — a bid you cannot submit or a customer asking hard questions — go straight to what ESG tenders and PQQs ask for.
Two of the guides exist because their subjects are so often got wrong elsewhere. Does solar count towards net zero gives the honest, market-based-Scope-2 answer with the additionality caveat that most content omits, and UK SRS and the ISSB sets out, precisely, why the new standards are finalised for voluntary use but not yet mandatory. Everything here is verified against gov.uk and dated, so you can see exactly what is settled law and what is still only proposed.