No. Since Brexit the UK is not in scope of the EU's Corporate Sustainability Reporting Directive (CSRD) or the European Sustainability Reporting Standards (ESRS). A UK-only company reports under the UK's own regime — SECR, TCFD-aligned climate disclosures and the forthcoming UK Sustainability Reporting Standards (UK SRS). CSRD can still reach a UK business indirectly, though: a UK subsidiary or branch of an EU group may be captured by its parent's reporting, and a UK-headquartered group with substantial EU activity can be caught directly. CarbonTool produces both UK outputs and CSRD/ESRS where an EU operation is in scope, so a group reports once.

SECR (Streamlined Energy and Carbon Reporting) is the UK's mandatory energy-and-carbon disclosure regime. Qualifying companies and LLPs must report UK energy use, Scope 1 and Scope 2 greenhouse-gas emissions and an intensity ratio in their annual report, with Scope 3 voluntary. The qualifying criteria depend on company size and type, so confirm whether your entity is in scope with a qualified advisor. ESG reporting software like CarbonTool builds the underlying Scope 1, 2 and 3 inventory and produces SECR-ready figures with an audit trail.

The UK introduced mandatory climate-related financial disclosures built on the Task Force on Climate-related Financial Disclosures (TCFD) framework, structured around four pillars — governance, strategy, risk management, and metrics and targets — for larger companies, LLPs and financial institutions on a comply-or-explain basis. They sit alongside SECR and are being carried forward into the UK SRS. CarbonTool supports the underlying metrics-and-targets data and maps it to TCFD-aligned reporting.

The UK Sustainability Reporting Standards (UK SRS) are the UK's forthcoming ISSB-based standards, built on IFRS S1 (general sustainability disclosures) and IFRS S2 (climate), intended to create a single investor-focused UK sustainability and climate disclosure framework. They are being finalised and consulted on, including how and when they would apply to listed and other companies, so treat the detail as developing and confirm current status with a qualified advisor. CarbonTool structures one inventory so it can feed SECR, TCFD and the UK SRS as the framework lands.

It depends on the regime. SECR centres on Scope 1 and Scope 2 with Scope 3 reporting voluntary, but TCFD-aligned disclosures and the ISSB-based UK SRS expect material value-chain (Scope 3) emissions, and customers and investors increasingly ask for them regardless. For most UK companies Scope 3 — especially purchased goods and services — is the largest part of the footprint, so a value-chain data-collection capability matters. CarbonTool covers all 15 GHG Protocol Scope 3 categories with a supplier data-collection portal and data-quality scoring.

The best ESG reporting software for a UK company pairs a rigorous Scope 1, 2 and 3 carbon core on the GHG Protocol with the breadth to produce SECR, TCFD-aligned disclosures and the UK SRS from one dataset, plus multi-entity consolidation and an audit trail. CarbonTool does all of this from a single data backbone — adding CDP and SBTi, a REST API and integrations, and self-serve, done-for-you or white-label delivery via parent BuildGreen — at transparent pricing with a free 30-day Starter and unlimited users. Where a UK group also has EU operations in scope, the same backbone maps to CSRD/ESRS, so it reports once.

CarbonTool supports multi-currency reporting, so a UK company can report in its reporting currency, and multi-language reporting for international groups. It serves hundreds of clients worldwide — from the UK and across Europe to the Middle East, Asia and the Americas — with multi-entity consolidation, so a UK-headquartered group can roll up overseas subsidiaries on one methodology and report under the UK regime at home while satisfying other frameworks abroad.