From www.accountingweb.co.uk: [UK context] A growing number of accountants in the UK are launching environmental, social, and governance (ESG) services to meet increasing client demand, driven by both regulatory requirements and the recognition of ESG as a competitive advantage.

Research indicates that 45% of mid-tier firms already offer these services, with more planning to do so as regulations evolve and businesses seek professional support for ESG compliance.

However, the sector faces challenges related to a skills shortage in ESG expertise and a lack of common standards for disclosures, which complicate the implementation of these services.