Resource
22 Jun 2026
Understanding ESG reporting requirements can be challenging, especially for organisations already juggling energy compliance, carbon reporting, procurement expectations and net zero commitments.
For many UK organisations, ESG reporting is not a single requirement. It is a combination of legal duties, voluntary disclosures, stakeholder expectations and procurement-related carbon reporting. That means the real challenge is not simply producing an ESG report. It is understanding which frameworks apply, what data is needed, how often information must be reviewed, and how reporting can support better decisions across energy, carbon and cost.
At Zenergi, we help organisations make sense of this overlap. Our compliance-led approach brings together energy reporting, carbon accounting, audit evidence and practical reduction planning, helping you move from reactive reporting to a more structured approach to energy and carbon management.
ESG reporting requirements refer to the information organisations may need to disclose about environmental, social and governance (ESG) performance. In an energy and carbon context, this often includes energy consumption, greenhouse gas emissions, reduction actions, climate-related plans and governance oversight.
In the UK, there is no single ESG reporting framework that applies to every organisation in the same way. Instead, organisations may need to respond to several overlapping requirements, depending on their size, structure, sector, procurement activity and stakeholder expectations.
For energy and carbon, the most relevant frameworks often include:
This is where compliance can become a useful foundation. The data gathered for SECR, ESOS and carbon reporting can help organisations create a more credible ESG report, support better ESG disclosures and identify practical opportunities to reduce energy use and emissions.
SECR is one of the most important UK energy and carbon reporting requirements for qualifying organisations. It requires qualifying organisations to disclose energy use and associated greenhouse gas emissions within annual reporting. For many organisations, this makes SECR a core part of annual environmental governance.
From an ESG perspective, SECR is valuable because it creates a repeatable reporting baseline. It helps organisations understand their energy use, calculate emissions and record energy efficiency actions taken during the reporting year.
Our SECR service supports organisations by helping to determine whether they need to comply, collating and validating consumption data, calculating carbon emissions across relevant scopes, preparing reporting outputs, and helping identify energy efficiency opportunities SECR can also provide a useful baseline for understanding an organisation’s carbon footprint and can support wider carbon reduction planning.
ESOS is a mandatory energy assessment scheme that requires qualifying organisations to assess energy use and identify opportunities to improve energy efficiency every four years, with annual progress updates.
While SECR focuses on annual reporting, ESOS focuses on energy assessment and improvement opportunities. This makes it highly relevant to the “E” in ESG because it helps organisations understand where energy is being used and where reductions may be possible.
For organisations reviewing ESG reporting requirements, ESOS can provide evidence that energy performance is being actively assessed, not just reported.
Our ESOS support is designed to manage the process from data collection through to reporting Experienced energy and carbon analysts calculate consumption, identifying areas for improvement, and registered lead assessors support compliance. This gives organisations a practical route to connect compliance activity with operational improvement.
ESOS can also strengthen ESG narrative because it moves the conversation from disclosure to action. Instead of simply stating emissions, organisations can show that they are identifying energy-saving measures, prioritising improvement opportunities and tracking progress.]
Carbon Reduction Plans are particularly important for organisations bidding for relevant public sector contracts. The government’s PPN 006 guidance sets out how suppliers’ Carbon Reduction Plans and net zero commitments can be taken into account in the procurement of major government contracts.
Carbon Reduction Plans focus on reporting Scope 1 and Scope 2 emissions and introduce additional reporting against a subset of Scope 3 emissions.
This makes Carbon Reduction Plans different from SECR and ESOS. They are not simply annual compliance submissions or periodic energy assessments. They are public-facing documents that demonstrate a supplier’s emissions baseline, net zero commitment and planned reduction measures.
For organisations navigating ESG disclosure expectations, a Carbon Reduction Plan can act as a bridge between compliance, procurement and commercial credibility. It can show customers, procurement teams and stakeholders that emissions are being measured, reviewed and actively managed.
Our Carbon Reduction Plan service helps organisations develop a compliant plan to measure, manage and reduce emissions while meeting PPN requirements. This can be especially valuable where procurement opportunities require evidence of carbon reduction planning.
SECR, ESOS and Carbon Reduction Plans are separate frameworks, but they should not be managed in isolation.
Together, they can create a stronger approach to ESG disclosures:
This is why a compliance-led approach can support ESG maturity. The same data that supports SECR reporting can also inform energy audits, carbon baselines, Scope 3 reviews, net zero pathways and wider stakeholder reporting.
The key is to create one coordinated reporting process, rather than multiple disconnected exercises. This reduces duplication, improves data confidence and gives internal teams a clearer view of what needs to be reported, when and why.
The best approach to ESG reporting requirements is not to treat reporting as a year-end administrative task. Reporting should help organisations answer more valuable questions:
Our compliance and carbon services are designed to help organisations build this picture. Through SECR, ESOS, Carbon Reduction Plans and related net zero support, we help organisations connect reporting obligations with practical energy and carbon reduction opportunities.
Our white paper, “The evolving landscape of net zero”, can support organisations that want to understand how compliance, energy strategy and long-term decarbonisation are becoming more connected.
We help organisations understand which energy and carbon reporting requirements apply, gather the right data and turn compliance into a clearer route for action.
Our support can include:
If your organisation is reviewing ESG reporting requirements, we can help you understand where SECR, ESOS and carbon reporting fit in, and how to build a more joined-up process that supports compliance, transparency and long-term improvement.
Some energy and carbon reporting requirements are mandatory for qualifying organisations, including SECR and ESOS. Other ESG activity may be voluntary or driven by customers, procurement frameworks, investors, lenders or internal governance expectations. The correct approach depends on your organisation’s size, structure, sector and reporting obligations.
No. SECR is a specific UK energy and carbon reporting requirement for qualifying organisations. An ESG report is usually broader and may include environmental, social and governance information. However, SECR data can form an important part of environmental reporting and ESG disclosures.
ESOS is not an ESG report, but it can support ESG reporting because it requires qualifying organisations to assess energy use and identify opportunities to improve energy efficiency. This can provide evidence of active energy management and support wider carbon reduction planning.
Yes, Carbon Reduction Plans focus on Scope 1 and Scope 2 emissions and include additional reporting against a subset of Scope 3 emissions.
You should consider ESG reporting services if your organisation is unsure which reporting obligations apply, you lack confidence in your energy or carbon data, you need to prepare for procurement requirements, or you want to connect compliance reporting with a wider carbon reduction strategy.
Start by mapping your current obligations. Identify whether SECR, ESOS or Carbon Reduction Plan requirements apply, review the quality of your energy and emissions data, and assess whether your reporting process is connected to practical reduction actions.
