Sustainability & ESG
Clear, disciplined and assurance-ready sustainability support, grounded in recognised international standards.
Let’s talkWhere sustainability reporting actually stands
The position moved considerably in the first half of 2026, and a good deal of what companies are preparing for no longer applies to them. This is the current position.
- In force now
TCFD-based requirements continue
The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022, the FCA listing rules and SECR all remain unchanged. If you reported last year, you report this year on the same basis.
- Feb 2026
UK SRS S1 and S2 published
The UK’s endorsement of ISSB IFRS S1 and S2 was published on 25 February 2026. Available for voluntary use by any entity. No legislation yet mandates them.
- Feb 2026
EU Omnibus narrows CSRD
Third-country thresholds rose to €450m EU turnover with a €200m EU subsidiary or branch, from €150m and €40m. Most UK groups previously in scope are now out of it. Re-run your assessment before spending more on readiness.
- Mar 2026
FCA CP26/5 closed
The consultation on aligning listed issuers’ disclosures with UK SRS closed on 20 March 2026. A policy statement is expected in autumn 2026.
- From 2027
Mandatory for listed issuers
Rules are proposed to take effect from 1 January 2027, applying to accounting periods beginning on or after that date. Core climate disclosures mandatory, wider disclosures on a comply-or-explain basis.
- Then
Assurance follows
Whatever the timetable, the disclosures will eventually need to withstand assurance. Data that cannot be traced to a source, a control and an owner will not survive that. Building the plumbing is the actual work.
Whether your organisation is at an early stage of sustainability reporting or preparing for future assurance, Black Maple provides clear, disciplined, and assurance-ready support, complemented where appropriate by specialist sustainability improvement expertise through our strategic partner.
Our sustainability offering is
Independent
Preserving the integrity of assurance and review work.
Scalable
Suitable for organisations at different stages of sustainability maturity.
Framework-aligned
Grounded in recognised international standards.
Practical
Focused on decision-useful, credible sustainability information.
How we help
Framework assessment
- Identification of relevant frameworks and standards (e.g., ISSB, GRI)
- Gap analysis of current sustainability practices and disclosures
- Materiality and risk considerations to support proportionate reporting
Sustainability reporting preparation
- Support with the design and structuring of sustainability disclosures
- Development of reporting roadmaps and timelines
- Documentation of policies, processes, and controls supporting sustainability data
- Alignment of sustainability information with financial reporting and governance
Review and assurance readiness
- Independent review of sustainability disclosures prior to publication
- Assessment of data quality, consistency, and governance
- Identification of areas requiring strengthening ahead of assurance
- Preparation for limited assurance engagements, where applicable
Supporting sustainability improvement
- Sustainability scorecards and performance metrics
- Operational sustainability improvement initiatives
- Data quality and systems enhancement
- Ongoing sustainability management support
Our footprint
Available across our offices
Work with us
Ready to get started?
Every engagement starts with understanding your business. Reach out to discuss how we can help.
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