Chief Sustainability Officer Job Description

The Chief Sustainability Officer is the senior executive responsible for the organisation’s sustainability strategy, its climate and wider ESG disclosures, and the integration of sustainability considerations into corporate decision-making. As UK reporting requirements have expanded — Streamlined Energy and Carbon Reporting (SECR), the TCFD-aligned climate disclosures required under the Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022, the new UK Sustainability Reporting Standards (UK SRS S1 and S2), the FCA’s sustainability disclosure regime and, where a group trades into Europe, the EU Corporate Sustainability Reporting Directive — the CSO role has moved from corporate responsibility advocacy to board-level accountability for material commercial and regulatory outcomes.

This job description sets out the role overview, responsibilities, reporting structure, the regulatory framework the role works within, experience requirements and the factors that drive the package for a permanent Chief Sustainability Officer appointment in the UK. It finishes with a job description template you can adapt for your own advert or brief. If you are ready to start a search, our Chief Sustainability Officer recruitment team can help you test the brief before it goes to market. Where the business needs flexible engagement rather than a permanent appointment, Exec Capital also recruits interim Chief Sustainability Officers for full-time bridging engagements and fractional CSOs for ongoing part-time oversight.

Role Overview and Position in the Organisation

The Chief Sustainability Officer owns the corporate sustainability strategy and the operational delivery of sustainability commitments, regulatory disclosures and ESG performance across the business. The role has evolved from a values-led advocacy position into one that sits close to financial reporting and regulatory compliance, with direct consequences for the annual report, investor relations, lender terms, customer retention and competitive positioning.

Reporting structure. The CSO typically reports to the Chief Executive Officer in listed companies and large private businesses, recognising the cross-functional nature of the role and the board-level accountability that sustainability reporting now carries. In some organisations the CSO reports to the Chief Financial Officer, reflecting the integration of sustainability disclosures into financial reporting cycles. The CSO usually sits on the executive committee and reports formally to the audit committee or a dedicated sustainability committee of the board. Whether the role should carry a board seat at all is a separate question, which we cover in our guide to the CSO as board appointment or function head.

Team and scope. The CSO leads a sustainability function that typically includes ESG reporting analysts, climate strategy specialists, sustainable supply chain leads and, where relevant, an assurance liaison and stakeholder engagement function. Team size varies with the scale of the business — from a handful of people at mid-market level to a large, multi-country sustainability organisation in a FTSE 100 group. The CSO also leads engagement with external assurance providers, ESG raters and rankings agencies, and sector sustainability bodies.

How the role differs from a Sustainability Director. Many businesses already have a Head of Sustainability or Sustainability Director who runs reporting and programmes. The step up to CSO is less about technical depth and more about authority: the CSO sets strategy with the executive team, influences capital allocation and answers to the board for the credibility of what the business says publicly. If your need is primarily delivery, a Sustainability Director may be the better first hire, with the CSO title reserved for when the agenda reaches the executive committee.

Key Responsibilities of the Chief Sustainability Officer

Sustainability strategy. Setting and owning the multi-year sustainability strategy — material topics, science-based targets, the net zero roadmap, social impact priorities and governance commitments. Reviewing strategy annually and adjusting it in response to changes in materiality, regulation and stakeholder expectations.

Statutory disclosure ownership. Owning the production and assurance of sustainability disclosures — SECR energy and carbon reporting, TCFD-aligned climate disclosures under the Companies Act, UK SRS reporting where the business is in scope or reports voluntarily, FCA requirements for in-scope financial services firms and listed issuers, and CSRD for groups with significant EU operations.

Greenhouse gas measurement and reporting. Owning the carbon accounting framework, including the scope 1 (direct), scope 2 (purchased energy) and scope 3 (value chain) emissions inventory. Agreeing assurance scope, methodology and findings with the assurance provider, and making sure the numbers stand up to the same scrutiny as the financial statements.

Climate strategy and transition planning. Developing the climate transition plan — physical and transition risk assessment, the decarbonisation pathway, capital expenditure implications and scenario analysis aligned to the TCFD pillars and UK SRS S2.

Claims and communications control. Signing off environmental and social claims made in marketing, product literature and investor materials. For FCA-authorised firms this means ensuring sustainability references are consistent with the anti-greenwashing rule; for consumer-facing businesses it means claims that can be substantiated if challenged.

ESG investor and lender engagement. Representing the business in engagement with institutional investors on ESG strategy, responding to ESG diligence questionnaires from sponsors and lenders, supporting sustainability-linked financing, and managing relationships with ESG rating agencies such as MSCI, Sustainalytics, ISS ESG and CDP.

Supply chain sustainability. Embedding sustainability requirements in supplier selection and procurement, particularly where customers require scope 3 emissions data, where the group is in scope of CSRD value chain disclosure, or where imported goods will fall under carbon border rules. This work is shared closely with the Procurement Director, and the two hires are often considered together.

Social and governance commitments. Owning the social impact strategy — diversity and inclusion outcomes, human rights due diligence, community investment and modern slavery compliance — and the governance commitments around board oversight, executive pay alignment to sustainability outcomes and assurance.

Industry and policy engagement. Representing the business in industry sustainability initiatives, sector decarbonisation alliances and policy consultations, and tracking regulator expectations on sustainability reporting.

Board reporting. Providing the board with quarterly and annual sustainability performance reports, briefings on emerging regulatory developments, and support for directors’ duties under section 172 of the Companies Act 2006, including the duty to have regard to the impact of the company’s operations on the community and the environment.

The UK Regulatory Framework the CSO Works Within

A Chief Sustainability Officer job description should reflect the rules that actually apply to the business. The position as of November 2026 is set out below. Several of these regimes are still moving, so any candidate should be able to explain what has changed in the last year and what is coming next.

• UK Sustainability Reporting Standards. The government published final UK SRS S1 (general sustainability disclosures) and UK SRS S2 (climate) in February 2026, based on the ISSB’s IFRS S1 and S2. They are available for voluntary use, and the government has not yet set a date for mandatory reporting by companies more widely.
• FCA rules for listed companies. Following its January 2026 consultation, the FCA confirmed in September 2026 that listed companies will report against UK SRS for accounting periods beginning on or after 1 January 2027, on a comply-or-explain basis, with transitional relief for scope 3 emissions and for the non-climate S1 disclosures. This replaces the earlier TCFD-based Listing Rule requirement for in-scope issuers.
• Companies Act climate disclosures. Large UK companies and LLPs with more than 500 employees and the relevant turnover or balance sheet already include TCFD-aligned climate-related financial disclosures in their strategic report, under the 2022 regulations.
• The FCA anti-greenwashing rule. Since 31 May 2024 all FCA-authorised firms must ensure that any reference to the sustainability characteristics of their products or services is consistent with those characteristics and is fair, clear and not misleading. The FCA explains its expectations in FG24/3, its guidance on the anti-greenwashing rule.
• Modern slavery statements. Commercial organisations carrying on business in the UK with turnover at or above the statutory threshold must publish an annual slavery and human trafficking statement under section 54 of the Modern Slavery Act 2015. The CSO commonly owns the due diligence behind it.
• UK Carbon Border Adjustment Mechanism. The UK CBAM takes effect from 1 January 2027 and places a carbon price on imports of certain emissions-intensive goods, including aluminium, cement, fertilisers, hydrogen, and iron and steel. Businesses importing these goods need embedded-emissions data from suppliers, which pulls the CSO into procurement and pricing decisions.
• EU CSRD after the Omnibus. The EU’s Omnibus simplification package, which came into force in 2026, narrowed CSRD to EU companies and groups with more than 1,000 employees and net turnover above €450 million, and to non-EU groups with more than €450 million of EU turnover. Many UK groups that were preparing for CSRD are now out of scope or reporting later, but those with large EU subsidiaries still need a plan.

The practical point for a hiring business is that the CSO needs to know which of these apply, which are voluntary but expected by investors or customers, and which can safely wait. A candidate who treats every framework as equally urgent will overspend; one who dismisses them will leave the board exposed.

Experience, Skills and Qualifications

Experience. Typically ten to fifteen years in sustainability, ESG or closely related leadership roles, with several years at director level managing sustainability strategy, reporting and stakeholder engagement. Prior tenure as Director of Sustainability, Head of ESG or equivalent in a listed company or large private business is the usual signal of readiness. Some of the strongest CSOs come from finance, risk, operations or strategy backgrounds and have added sustainability expertise, which often gives them more weight in budget discussions.

Reporting framework fluency. Direct, hands-on experience delivering disclosures under SECR, TCFD and, increasingly, ISSB-based UK SRS, plus CSRD and the European Sustainability Reporting Standards where the group has EU exposure. Familiarity with GRI and SASB Standards, and comfort with sustainability assurance under ISAE 3000 and ISAE 3410 or equivalent.

Educational background and credentials. A degree is standard. MSc qualifications in sustainability, environmental management, climate science or related disciplines are common at senior level. Professional credentials valued in the market include IEMA Full Membership or Fellowship, the CFA Institute Certificate in ESG Investing and the GARP Sustainability and Climate Risk certificate. A professional accountancy qualification is a strong asset where the role sits close to financial reporting.

Commercial and financial fluency. The CSO connects sustainability investment to commercial outcomes — cost of capital, customer retention, talent attraction, regulatory risk and, from 2027, carbon border costs on imported inputs. Sustainability executives without commercial credibility struggle to win board support for investment when trading conditions tighten.

Data and controls discipline. As sustainability data moves into the annual report and under assurance, the CSO needs to build processes, controls and audit trails comparable to those in finance. Candidates should be able to describe how they have tightened data quality, not just how they have presented it.

Stakeholder management. Managing relationships with the executive team, board, assurance providers, ESG rating agencies, institutional investors, lenders, regulators and, where relevant, industry bodies and NGOs.

Board governance familiarity. CSOs presenting to audit, risk and full board committees need fluency in board reporting, audit committee scrutiny and the way sustainability outcomes link to directors’ statutory duties. Our guide on how to hire a Chief Sustainability Officer or Chief ESG Officer covers how to assess this at interview.

Salary and Compensation: What Drives the Package

We do not publish fixed salary bands for this role because the range is wide and moves with each brief. Rather than relying on a headline figure, it is more useful to understand what drives the package, so that the offer is set against the right comparison group.

• Regulatory exposure. A CSO who will sign off UK SRS disclosures for a listed company, or manage claims under the FCA anti-greenwashing rule, carries more personal and commercial risk than one running a voluntary programme, and the package reflects that.
• Scale and complexity. Group turnover, the number of operating countries and entities, and the size of the scope 3 footprint all affect the level of the role.
• Sector. Financial services, energy, heavy industry, construction and consumer goods tend to compete hardest for experienced CSOs, because sustainability issues are most closely tied to revenue and regulation there.
• Reporting line and seat. A CSO reporting to the CEO and sitting on the executive committee is benchmarked against other executive committee members; a role reporting into the CFO or COO is often pitched closer to a senior director.
• Ownership. Listed companies typically use bonus and long-term incentive plans; private equity-backed businesses more often offer equity linked to an exit, where sustainability performance can affect valuation.
• Incentive design. Annual bonuses and long-term incentives increasingly include sustainability measures such as emissions reductions, assurance outcomes or ESG rating improvements alongside financial targets.

Strong candidates with combined commercial, regulatory and technical sustainability credibility are in short supply, particularly in financial services, heavy industry and consumer goods. The strongest are usually passive — currently in role at recognisable businesses and open only to a confidential approach — which is why the brief and the package need to be clear before anyone is contacted. If you want a market view on a specific role, our CSO search team can benchmark it against current candidates.

Chief Sustainability Officer Job Description Template

The template below can be adapted for an advert, a candidate pack or an internal brief. Replace the bracketed text and remove any responsibilities that do not apply to your business.

Role

Job title: Chief Sustainability Officer
Reports to: [Chief Executive Officer / Chief Financial Officer], with a reporting line to the [Audit / Sustainability] Committee of the board
Location: [Office location and hybrid arrangements]
Team: [Number] direct reports covering [reporting, climate strategy, supply chain, social impact]

[Company name] is a [description of business, sector and scale]. We are appointing a Chief Sustainability Officer to own our sustainability strategy, lead our climate and ESG reporting, and make sure what we say about our environmental and social performance is accurate, evidenced and linked to how we run the business.

Responsibilities

• Set and deliver a multi-year sustainability strategy, including material topics, targets and a credible net zero or transition plan.
• Own the preparation and assurance of sustainability disclosures, including [SECR / Companies Act climate disclosures / UK SRS / CSRD], working with the CFO and external auditors.
• Lead greenhouse gas accounting across scopes 1, 2 and 3, and improve data quality and controls.
• Assess climate-related risks and opportunities and their financial effects, and integrate them into risk management and capital planning.
• Review and approve sustainability claims in marketing, product and investor materials.
• Work with procurement on supplier standards, emissions data and, where relevant, UK CBAM and modern slavery due diligence.
• Lead engagement with investors, lenders, customers, ESG rating agencies and industry bodies on sustainability matters.
• Report to the board and its committees on performance, risks and regulatory developments.
• Build and lead the sustainability team and set its budget.

Qualifications

• Significant senior experience in sustainability, ESG, climate risk or a related leadership role, ideally including time at executive or director level.
• Hands-on experience delivering disclosures under recognised frameworks such as TCFD, ISSB/UK SRS, GRI or ESRS.
• A degree; a relevant postgraduate qualification, IEMA membership or an ESG investing or climate risk certificate is an advantage.
• Commercial and financial fluency, with a record of linking sustainability investment to business outcomes.
• Experience presenting to boards, investors and auditors.
• [Sector-specific requirements, e.g. experience of FCA-regulated firms, energy-intensive operations or international supply chains.]

Job Benefits

• Competitive base salary, set by reference to the scope of the role.
• Annual bonus with financial and sustainability measures [and long-term incentive / equity participation].
• Pension, private medical cover and [other benefits].
• [Hybrid working arrangements and holiday entitlement.]

Permanent, Interim or Fractional Appointment?

Not every business needs a full-time permanent CSO from day one. A permanent appointment suits organisations where sustainability is tied to revenue, regulation or investor expectations and will remain on the executive agenda for years. An interim CSO is useful when an incumbent has left mid-cycle, when a first set of UK SRS or CSRD disclosures has to be delivered against a fixed deadline, or when a transaction needs sustainability diligence run quickly. A fractional CSO, working one or two days a week, suits growing or private equity-backed businesses that need senior judgement on strategy, reporting and investor questions but not a full-time role. Fractional appointments are built for exactly that situation.

The choice also affects the job description. An interim brief should focus on deliverables and timetable; a fractional brief should be precise about which decisions the CSO owns and what the internal team handles; a permanent brief should describe the role as it will look in three years, not just the immediate workload.

Frequently asked questions

Who does a Chief Sustainability Officer report to?

Usually the Chief Executive, with a formal line to the audit or sustainability committee. Some businesses place the role under the CFO where disclosure is the main driver.

Is UK SRS reporting mandatory?

UK SRS S1 and S2 are currently voluntary for most companies. Listed companies will report against them for accounting periods beginning on or after 1 January 2027 under FCA rules, on a comply-or-explain basis. The government has not yet set a date for wider mandatory use.

What qualifications should a CSO have?

A degree is standard, often with a postgraduate qualification in sustainability or environmental management. IEMA membership and ESG or climate risk certificates are valued, but proven delivery of assured disclosures and commercial credibility matter more.

What is the difference between a CSO and a Head of Sustainability?

A Head of Sustainability usually runs programmes and reporting. A CSO sets strategy with the executive team, influences capital allocation and is accountable to the board for the credibility of the company’s sustainability position.

Can a smaller business hire a fractional CSO?

Yes. Many mid-market and private equity-backed businesses use a fractional CSO for one or two days a week to set strategy, prepare for customer and lender requests, and oversee a junior team or external advisers.