As mandatory assurance of sustainability disclosures approaches under both CSRD and UK frameworks, the organisations that act now will avoid costly remediation later. Here are five practical steps to build ESG disclosures that survive external scrutiny. 1. Establish your evidence architecture first Before writing a single disclosure, map the evidence trail. Every claim in your […]
Read More →Streamlined Energy and Carbon Reporting (SECR) requires qualifying UK companies to report their energy use and carbon emissions in their annual Directors’ Report. This guide covers who is obligated, what must be reported, and how to build a defensible SECR submission. Who must report SECR applies to UK-incorporated companies that meet at least two of […]
Read More →The EU Carbon Border Adjustment Mechanism entered its definitive phase on 1 January 2026. For UK organisations exporting CBAM-scope goods into the EU, reporting obligations are now binding and financial exposure is real. What changed on 1 January 2026 The transitional period (October 2023 – December 2025) required quarterly emissions reporting but no financial payment. […]
Read More →Regulatory Compliance SECR vs CSRD: Understanding Your Double Reporting Obligations Published April 2026 | 9 min read | By RSustain UK Advisory Team Key Takeaways A growing number of UK companies must now comply with both SECR (UK domestic) and CSRD (EU) reporting obligations simultaneously CSRD’s requirements under ESRS are vastly more comprehensive than SECR […]
Read More →ESG Assurance Building Assurance-Ready ESG Data Systems: A Practitioner’s Guide Published April 2026 | 10 min read | By RSustain UK Advisory Team Key Takeaways Assurance-readiness is not a reporting format — it is a data management discipline that must be embedded before the auditor arrives Five pillars define an assurance-ready system: Evidence, Controls, Calculations, […]
Read More →Carbon Regulation EU CBAM Definitive Phase 2027: Complete UK Exporter Preparation Guide Published April 2026 | 10 min read | By RSustain UK Advisory Team Key Takeaways The CBAM transitional phase ended December 2025 — the definitive phase is now live, with financial obligations commencing from 2027 UK exporters of steel, iron, aluminium, cement, fertilisers, […]
Read More →Nature & Biodiversity TNFD Recommendations: From Voluntary Disclosure to Board-Level Action Published April 2026 | 9 min read | By RSustain UK Advisory Team Key Takeaways TNFD’s 14 recommendations across four pillars are rapidly becoming a de facto expectation for institutional investors, CSRD reporters, and UK SDR-aligned funds The LEAP approach (Locate, Evaluate, Assess, Prepare) […]
Read More →Standards & Frameworks ISSB S1/S2 UK Endorsement: Timeline, Requirements, and Readiness Checklist Published April 2026 | 10 min read | By RSustain UK Advisory Team Key Takeaways The UK government is endorsing IFRS S1 (General) and S2 (Climate) as UK Sustainability Disclosure Standards (UK SDS), with mandatory application expected from approximately 2027 for the largest […]
Read More →Financial Regulation UK SDR Anti-Greenwashing Rule: What Every Fund Manager and Corporate Needs to Know Published April 2026 | 9 min read | By RSustain UK Advisory Team Key Takeaways The FCA’s anti-greenwashing rule (effective 31 May 2024) applies to ALL FCA-authorised firms, not just those using sustainability labels — this includes asset managers, insurers, […]
Read More →Regulatory Compliance CSRD Phase 2: What UK Companies Must Do Before January 2027 Published April 2026 | 10 min read | By RSustain UK Advisory Team Key Takeaways CSRD Phase 2 applies from January 2026 for FY 2025 reporting. If your company meets two of three size thresholds, you are in scope now. UK-headquartered companies […]
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