ESOS reporting refers to the mandatory process under the UK’s Energy Savings Opportunity Scheme (ESOS), which requires large organisations to assess and report on their energy usage and identify opportunities for energy savings. The scheme is designed to encourage businesses to improve their energy efficiency and reduce carbon emissions.
ESOS applies to large UK undertakings and corporate groups that meet certain thresholds, such as:
Organisations are required to carry out a comprehensive audit of their total energy consumption, covering buildings, industrial processes, and transport.
The assessment must account for at least 95% of total energy use and identify cost-effective opportunities to reduce energy consumption and improve efficiency.
From Phase 3 onwards, organisations must produce a formal action plan detailing how identified energy-saving measures will be implemented.
Progress against this plan must then be reported annually, demonstrating ongoing commitment to energy reduction and compliance.
The ESOS assessment and compliance notification must be reviewed and approved by a board-level director or an equivalent senior manager.
This ensures accountability at the highest level and confirms that the organisation is meeting its statutory obligations.
Once the assessment has been completed, organisations must formally notify the Environment Agency (or the relevant scheme administrator) of compliance.
This notification includes details of energy consumption, identified savings opportunities, and the compliance route used.
Organisations must compile and retain an evidence pack demonstrating how ESOS requirements have been met.
This includes supporting data, calculations, methodologies, and records, which must be kept for audit and verification purposes.
