Who does ESOS affect?

ESOS Guidance – does ESOS affect your business?

ESOS applies to large UK undertakings and their corporate groups. It mainly affects businesses but can also apply to not-for-profit bodies and other non public sector undertakings that are large enough to meet the qualification criteria.

Your organisation qualifies if, on 31 December 2014, it meets the ESOS definition of a large undertaking as below.

ESOS is targeted at large organisations which;

  • Have 250 employees or more


  • Have less than 250 employees but an annual turnover exceeding €50m

AND a balance sheet exceeding €43m


  • Are part of a corporate group which includes an undertaking which meets either of the above criteria

You can use the Government ESOS Guidance to work out if you actually meet the thresholds.

 ESOS does not apply to the public sector.

You can still participate in ESOS if you do not qualify as a large organisation, as defined above. An ESOS assessment has the potential to identify many energy savings. You may also be interested in our Free Energy Health Checks.