Sustainability & ESG Accounting, Reporting and Tax Services
Disclosures that stand up to investors, lenders and auditors.
Sustainability reporting under UK SRS, ISSB and CSRD, carbon accounting, climate risk in the accounts, CBAM and green taxes, ESG data and assurance readiness, delivered by TaxDigit's dedicated sustainability and ESG finance team for UK and international groups.
- UK SRS
- IFRS S1/S2
- CSRD + ESRS
- CBAM
- GHG Scope 1-3
- Transition plans
- SECR
- PPN 006
Amir Rafiei ACCACertificate in Sustainability for FinanceIn short: TaxDigit has a dedicated sustainability and ESG finance team that connects sustainability information with the numbers in your accounts and tax returns. We prepare and review reporting under UK SRS S1 and S2, IFRS S1 and S2 and the EU CSRD, measure Scope 1, 2 and 3 emissions, write Carbon Reduction Plans, handle UK and EU CBAM and other green taxes, test climate risk in impairment and asset lives, and get ESG data ready for independent assurance. The team is led by Dr Attieh Moezoddin, Head of Sustainability & ESG Advisory, who holds a PhD in the Built Environment, with finance and tax review by Amir Rafiei, who holds the ACCA Certificate in Sustainability for Finance. We act for large and multinational groups, UK subsidiaries of overseas groups and the suppliers that large groups ask for ESG data.
Led by Dr Attieh Moezoddin, Head of Sustainability & ESG Advisory (PhD, Built Environment)Reviewed by Amir Rafiei, ACCA Certificate in Sustainability for FinanceLast reviewed
Why a sustainability team inside an accounting and tax firm
Sustainability reporting has become financial reporting. UK SRS S1 and S2 were published in final form on 25 February 2026, and the FCA's Policy Statement PS26/19 moves UK listed companies onto them, on a comply or explain basis, for accounting periods beginning on or after 1 January 2027. The ISSB standards behind them had been adopted by 35 jurisdictions by July 2026, with more on the way. The disclosures sit in the annual report, use the same reporting entity and period as the financial statements, and are increasingly checked by assurance providers.
That is why the work belongs with accountants. Our team brings the disciplines investors already trust in financial reporting (materiality, internal control, audit trail, consistency) to emissions, climate risk and wider ESG data, and links each disclosure to its effect on cash flows, asset values, cost of capital and tax. We work for groups in the UK and abroad, in English, with translated summaries available.
- Large and multinational groupsUK groups and overseas groups with UK and EU operations facing ISSB, UK SRS or CSRD reporting.
- UK subsidiaries of overseas groupsLocal data, group reporting packs and UK obligations such as SECR and CBAM.
- Listed companiesMoving from TCFD to UK SRS under the FCA's new Listing Rules.
- Suppliers and public sector biddersESG questionnaires, Scope 3 data requests and PPN 006 Carbon Reduction Plans.
Our sustainability and ESG services
Each service has its own page with the rules, dates and the questions we are asked most. Start with the one closest to your need; most clients combine two or three.
Sustainability numbers, prepared to the standard of the accounts.TaxDigit Sustainability & ESG team
Sustainability rules at a glance
The main reporting, carbon and assurance rules our clients ask about, with who they catch and when. Thresholds and dates were checked on the date shown at the top of this page.
| Rule | Who it catches | When |
|---|---|---|
| UK SRS S1 and S2 | Any entity voluntarily; UK listed companies through the FCA Listing Rules | Published 25 Feb 2026; listed companies comply or explain for periods from 1 Jan 2027 |
| IFRS S1 and S2 (ISSB) | Companies in adopting jurisdictions (35 by July 2026, 11 more planned) | Varies by jurisdiction |
| EU CSRD (after Omnibus I) | EU companies and groups with more than 1,000 employees and more than €450m turnover; non-EU groups with more than €450m EU turnover and an EU subsidiary or branch above €200m | EU: financial years from 2027; non-EU groups: from FY2028, reporting in 2029 |
| EU CSDDD | EU companies with more than 5,000 employees and €1.5bn turnover; non-EU companies with more than €1.5bn EU turnover | From 2029 |
| SECR | UK quoted companies and large unquoted companies and LLPs | Each annual report; review and consultation under way in 2026 |
| PPN 006 Carbon Reduction Plan | Bidders for central government contracts above £5m a year (including VAT) | At selection stage of each in-scope procurement |
| UK CBAM | Importers of aluminium, cement, fertiliser, hydrogen, iron and steel above £50,000 in 12 months | From 1 Jan 2027; first return and payment by 31 May 2028 |
| EU CBAM | EU importers above 50 tonnes a year of covered goods (authorised declarants) | Definitive period from 1 Jan 2026 |
| Plastic Packaging Tax | UK manufacturers and importers of 10 tonnes or more of plastic packaging in 12 months | £228.82 per tonne from 1 Apr 2026 |
| ISSA 5000 | Sustainability assurance engagements | Periods beginning on or after 15 Dec 2026 |
How we work
1. Scope and materiality
We confirm which rules apply to each entity in your group and run a materiality assessment, financial or double, so effort goes where it matters.
2. Gap analysis
We compare what you report today with the target framework and list the data, controls and judgements still missing.
3. Build and prepare
We set up data processes, calculate metrics and draft disclosures, connected to the financial statements and the tax position.
4. Review and assurance readiness
We test the audit trail and controls, prepare for the assurance provider and keep the work current each year.
Head of Sustainability & ESG AdvisoryDr Attieh Moezoddin, PhDA dedicated sustainability and ESG team
TaxDigit has a dedicated sustainability and ESG team, led by Dr Attieh Moezoddin, Head of Sustainability & ESG Advisory. Attieh holds a PhD in the Built Environment from the University of Salford and is a sustainable development researcher whose doctoral work built a framework for sustainable urban development using expert panels and multi-criteria analysis (fuzzy Delphi, fuzzy AHP and fuzzy TOPSIS) across social, environmental, economic and cultural pillars.
Finance, reporting and tax quality is reviewed by Amir Rafiei, Senior Manager for Global Tax Strategy, Transfer Pricing and Sustainability, who holds the ACCA Certificate in Sustainability for Finance. The team works side by side with our accounts, tax, payroll and international specialists, so your sustainability disclosures, financial statements and tax returns rest on one set of facts. Statutory audit is carried out separately by our alliance firm Jelveh Audit & Assurance.
- PhD, Built Environment
- Sustainable development research
- Materiality and expert panels
- SDGs and impact
- Climate risk and reporting
- ESG metrics and analytics
- IFRS S1, S2 and UK SRS
- CSRD and ESRS
- CBAM and green taxes
Related TaxDigit services
Sustainability work often sits alongside our large and multinational group tax service, transfer pricing, Plastic Packaging Tax and CBAM for manufacturers, international advisory and statutory audit through Jelveh Audit & Assurance.
Official sources
Rules, thresholds and dates on this page were checked against these sources on 14 November 2026. We re-check them whenever they change.
- UK Sustainability Reporting Standards (GOV.UK)
- FCA PS26/19: Aligning listed issuers' sustainability disclosures with international standards
- IFRS Sustainability Disclosure Standards (IFRS Foundation)
- Omnibus I Directive, Official Journal of the EU
- Carbon Border Adjustment Mechanism (GOV.UK)
- PPN 006: Taking account of Carbon Reduction Plans (GOV.UK)
- Plastic Packaging Tax (GOV.UK)
- ISSA 5000 (IAASB)
Frequently asked questions
What sustainability services does TaxDigit offer?
Sustainability reporting under UK SRS, IFRS S1 and S2, the EU CSRD and integrated reporting; climate-related disclosures, scenario analysis and transition plans; carbon accounting, SECR and Carbon Reduction Plans; UK and EU CBAM, green tax incentives and carbon pricing; ESG data, KPIs and assurance readiness; climate risk in financial statements; sustainable finance; social and governance reporting; SDG impact measurement; and sustainability transfer pricing and carbon credits.
Does TaxDigit have a dedicated sustainability team?
Yes. TaxDigit has a dedicated sustainability and ESG team led by Dr Attieh Moezoddin, Head of Sustainability & ESG Advisory, who holds a PhD in the Built Environment from the University of Salford. Finance and tax work is reviewed by Amir Rafiei, who holds the ACCA Certificate in Sustainability for Finance.
Who leads TaxDigit's sustainability services?
Dr Attieh Moezoddin leads all of our sustainability and ESG services. She is a sustainable development researcher with a PhD in the Built Environment, whose research used expert panels and fuzzy multi-criteria methods to weigh social, environmental, economic and cultural sustainability factors, the same discipline behind a robust materiality assessment.
Are UK companies required to report under UK SRS?
Not yet by law for every company. UK SRS S1 and S2 are available for voluntary use. UK listed companies must apply them on a comply or explain basis for accounting periods beginning on or after 1 January 2027 under FCA PS26/19, and the government is consulting on which other companies should report.
Does the EU CSRD apply to UK companies?
It can. A UK company with EU subsidiaries may be caught through them if the EU group passes 1,000 employees and €450m turnover. A non-EU parent group with more than €450m of EU turnover and an EU subsidiary or branch above €200m must report from financial year 2028, with the first reports in 2029.
Can you help a supplier answer ESG questionnaires from large customers?
Yes. We measure your emissions, prepare the data your customers request for their Scope 3 reporting, and draft answers to ESG questionnaires and ratings requests, using the voluntary VSME standard where EU customers ask for it.
Do you provide sustainability assurance?
We prepare clients for assurance: data processes, controls, documentation and evidence. The assurance opinion itself must be given by an independent provider. Where Jelveh Audit & Assurance is your statutory auditor, we only provide services the ethical rules allow.
Do you work with groups outside the UK?
Yes. We act for overseas groups with UK and EU operations and for UK groups reporting abroad, working in English with translated summaries available. Local filings in other countries are made by local advisers.
How do sustainability and tax connect?
Carbon prices, CBAM, Plastic Packaging Tax and the UK ETS are direct costs; capital allowances and other reliefs reward green investment; and transfer pricing has to reflect carbon costs and green intangibles. We look at the reporting and the tax effect together.
How much do your sustainability services cost?
Every engagement is scoped first. We agree the entities, frameworks and data in a short scoping call and then send a fee proposal. Contact us with your group structure and the framework you need.
How do I get started?
Tell us which entities are in your group, where they are based, and which framework or request you are facing. We will confirm what applies and propose a plan.