Don't leave ESOS to the last minute


 Phase 2 of the Energy Savings Opportunity Scheme (ESOS) makes it mandatory for large UK organisations to measure energy consumption and carry out energy audits. If you operate in other EU Member States, you may need to comply with local ESOS-equivalents in those territories.

ESOS is the UK’s response to Article 8 of the EU Energy Efficiency Directive (EED). The ESOS regulation introduces mandatory requirements on large businesses within the UK, which must be carried out once every four years. The deadline for compliance with ESOS Phase 1 was 5th December 2015, whilst the deadline for Phase 2 is 5th December 2019.

Who qualifies

The ESOS qualification criteria can be complex. ESOS captures all large organisations, which are defined as those that meet one, or both, of the two criteria:

Employs 250+ staff

Has an annual turnover in excess of 50m euro’s and an annual balance sheet of 43m euro’s

If your undertaking is part of a corporate group, which includes another UK undertaking that meet qualification criteria, then your undertaking also needs to comply, regardless of size. Public bodies are excluded from the scope of ESOS.

Your organisational size is judged as of 31st December 2018 – the ESOS qualification date. If your organisation is close to either of these criteria, then you may need to look back over previous accounting periods with the status of your organisation determined by whether you have maintained size for at least two consecutive reporting periods. 

If you’re in doubt as to whether you qualify for ESOS, contact us to speak to one of our consultants today.

Facts and figures from ESOS Phase 1

1 +

Number of clients Carbon Smart assisted


Total energy savings identified

1 M

Annual financial savings identified

Our latest blog 

The energy and carbon reporting imperative

With the introduction of the eagerly anticipated ‘Streamlined Energy & Carbon Reporting’ (SECR) guidelines from 1st April 2019, carbon and energy reporting will become mandatory for thousands of UK businesses for the first time. 


SECR streamline energy and carbon report ESOS

Becoming ESOS Compliant

ESOS compliance can broadly be broken down into 4 stages:


Stage 1

Measure 100% energy consumption for buildings, industrial processes and transport

Stage 2

Profile energy consumption and decide upon the 90%+ to be audited

Stage 3

Conduct energy audits to identify, and perform a Life Cycle Cost Analysis for, energy savings opportunities

Stage 4

Obtain Lead Assessor & Director sign off and notify the scheme administrator of your compliance

ESOS audits

Why Carbon Smart

Carbon Smart’s guided over 100 clients to successful compliance with ESOS Phase 1. Our effective and efficient compliance approach was audited several times by the  scheme administrator, the Environment Agency, and passed successfully, with zero issues identified, on every occasion.


Our team of consultants have worked with everyone from professional services firms to global airlines and will ensure that our compliance approach is bespoke to your organisation.

the number of remedial actions highlighted by the Environment Agency in audits of Carbon Smart clients

ESOS Support

ESOS compliance is complex issue, given there is a myriad of compliance routes. This is only complicated further if you operate in multiple EU territories. We’ve helped our clients in a number of different ways:

ESOS compliance energy audits

Lead Assessor sign off

ISO 50001

Mapping compliance requirements across EU

How has the sustainability world evolved since ESOS Phase 1?

Here we explore how technological advancements, the regulatory landscape and wider public perceptions and expectations have driven that evolution.

What our clients say

ESOS beyond compliance

ESOS Phase 2 offers a greater opportunity to get real value from the ESOS process. With more time before the compliance deadline of 5th December 2019, you can be better prepared through earlier engagement with your senior decision makers, streamlining effort across your portfolio in the UK and on the continent, and exploring other commercial opportunities beyond energy efficiency.

ESOS compliance & ISO 50001 – which is the best route for you?

The clients we work for

Our clients