ESOS – Organisational Change Considerations

For example, for compliance in phase 1; if your organisation only qualifies for ESOS through membership of a larger corporate structure and then your organisation becomes independent of this structure during 2015 you will still need to comply with the requirements of ESOS for the first compliance phase either independently or as part of your old corporate structure.

ESOS - Corporate Groups

If your organisation is part of a corporate group that contains any organisation that qualifies for ESOS, then your whole UK organisation will also need to participate in ESOS.

ESOS - Financial Criteria

Use your most recently completed financial accounting period and convert the turnover and balance sheet figures into Euros using the Bank of England’s Pounds to Euros spot rate for the 31st of December 2014.

UK climate change policies include the CRC Energy Efficiency Scheme (CRC), Climate Change Agreements (CCA), EU Emissions Trading System (EU ETS) and mandatory company reporting.

However, the eligibility requirements and scope of energy and emission reporting varies across these schemes and ESOS is different in placing a greater emphasis on the identification of energy saving opportunities.

The scheme compliance bodies will have the authority to apply civil penalties against an organisation/group found to be required to participate in ESOS and found to be non-compliant with its requirements, and publish information on non-compliance.

For failure to notify the Scheme Administrator of compliance by the required date and/or failure to provide basic details as part of notification, there will be a fixed penalty and an additional penalty for each day of non-compliance.

The Environment Agency has published updated ESOS guidance on behalf of the scheme compliance bodies, namely Natural Resources Wales, Scottish Environment Protection Agency, Northern Ireland Environment Agency and Department of Energy & Climate Change (DECC) Offshore.

This updated guidance supersedes DECC’s ESOS Guide published in June 2014. Its drafting and formatting reflect the new approach to publishing guidance on GOV.UK. The main scheme rules are summarised in the first 40 pages. Additional information from the previous guide is now in the appendices along with new information on the notification questions.

Implementing Energy saving recommendations

Senior management buy-in is key to establishing a successful energy use reduction programme.