Research into the prevalence, nature and reporting of Environmental Credits among UK listed companies

The Financial Reporting Council, on behalf of the UK Endorsement Board, is seeking research services to examine the prevalence, nature, and reporting of environmental credits among UK listed companies. The work will primarily focus on tradable instruments within government-sponsored, regulated, or incentivised schemes—such as carbon credits and emissions allowances—as well as significant voluntary market arrangements to support engagement with the International Accounting Standards Board. The procurement is currently active with an estimated value of £37,500 and a submission deadline of 9 December 2026.