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.

In this instance your corporate group can choose to participate in ESOS as a whole or can choose to disaggregate and participate in ESOS as separate organisations.

Disaggregation does not exclude any organisation from participating in ESOS it just provides an alternative approach for organisations to conduct the ESOS assessment.
Disaggregation on this basis simply requires written agreement to do so from the highest parent company within the UK.

If you conclude that your organisation is not eligible for ESOS there is nothing further you need to do, the EA does not require notification of your non-qualification.