Driving High-Quality Sustainability Reporting: ISEP’s Recommendations to Government

19 September 2025

 

Over the summer, the UK Government consulted on three important aspects of its sustainability reporting framework: adoption of UK Sustainability Reporting Standards, requirements for transition plan disclosures, and the future of sustainability assurance. Together, these consultations mark a critical step in shaping a system that is credible, consistent, and useful for decision-making. 

ISEP has engaged with all three consultations and shared our members’ expertise. Across the board, we have welcomed the Government’s ambition while highlighting where clarity, consistency, and capacity-building will be essential to success. 

1. UK Sustainability Reporting Standards


We strongly support the endorsement of the ISSB standards. Their adoption will help prevent conflicting reporting requirements emerging, reduce the burden on disclosing entities, and demonstrate the UK’s leadership in sustainable finance. We agree with the Government’s proposed amendments but stress the need for guidance on materiality, alignment of financed emissions reporting with financial periods, and standardised formats to minimise duplication. Crucially, workforce capacity must be scaled up, with ISEP well placed to support training and professional development.

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2. Transition Plan Disclosures 


Transition plans are vital tools for managing climate and nature-related risks, but developing them is resource-intensive. They require specialist and generalist green skills across organisations. We support the proposal that companies should explain where they have not disclosed a transition plan, alongside clear guidance on disclosure content, scenario planning, and workforce capacity-building. Here too, ISEP can play an important role in helping to develop the skills needed across the economy.

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3. Sustainability Assurance


High-quality assurance is essential if sustainability data is to be reliable and decision-useful. While many providers are qualified, buyers of assurance services cannot always be confident in the expertise of those they engage. A registration regime is therefore needed, but it must be profession-agnostic to reflect the multi-disciplinary nature of assurance. Developing competency standards with sector input and publishing buyer guidance will give the market greater clarity and confidence.

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Our Call to Government 

Taken together, these consultations show the UK is serious about building a trusted sustainability reporting system. To deliver, government should: 

  • - Endorse and implement the ISSB standards to reduce duplication and costs. 
  • - Provide clear guidance on disclosure, scenario planning, and materiality for disclosures, transition plans and assurance. 
  • - Introduce a profession-agnostic assurance registration regime. 
  • - Invest in workforce capacity, with ISEP and other professional bodies central to developing the skills required. 

With the right framework, the UK can reduce reporting burdens, raise the quality of data, and demonstrate global leadership in sustainable finance—while ensuring businesses and the financial sector have the tools they need to navigate climate and nature-related risks. 


Published by:
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Chloë Fiddy

Senior Policy and Engagement Lead

Chloë is the Senior Policy and Engagement Lead for Climate Change and Energy at ISEP. Within this remit she works on projects relating to greenhouse gas reporting and transition planning and reporting, as well as adaptation. She is particularly interested in finding practical solutions and approaches which lead to standardised, replicable and trustworthy reporting, so that decision-makers have better data to work with. Previously Chloë has worked at senior levels in the manufacturing and retail sectors, and in climate and sustainable development planning roles in the public sector. Her prior business experience and her understanding of the way that the public sector functions inform her approach to climate change and energy and social sustainability policy and engagement at ISEP. She is a Trustee on the board of Uttlesford Citizens Advice and a District Councillor and is active in her community. In her spare time she enjoys live music and cooking for family and friends.