ESOS compliance guidance · the official documents compared
ESOS compliance: find the right rule
Use the Regulations to establish the duty, and the Environment Agency’s guidance to organise the work. Where their wording differs, read the exact statutory provision.
This guide maps the documents, compliance stages, evidence and filing responsibilities, with links to the relevant detailed guides.
The documents
Seven documents, one of them law
Start with the applicable Regulations, then use the main guidance and appendices for the work and evidence.
Read the detailed guidance and references
| Document | Owner | Read it for | Status |
|---|---|---|---|
| ESOS Regulations 2014, as amended | legislation.gov.uk | What is actually required, and every date | Law |
| How to comply with ESOS phase 4 | Environment Agency | Worked detail: groups, transport scope, audits, sign-off, publication | Guidance, 30 July 2026 |
| Appendices A1 and A2 | Environment Agency | ESOS report checklists | Guidance |
| Appendix C | Environment Agency | Energy-saving measures; CCA and UK ETS data | Guidance |
| Appendix D | Environment Agency | Regulator contacts and legislation list | Guidance |
| GOV.UK ESOS page | Environment Agency | A short overview; the approved registers; the MESOS start link | Overview, rewritten 2 September 2026 |
| Enforcement policy, Annex 2 | Environment Agency | How a penalty is calculated | Policy |
Read them in this order.
The first is binding; the rest explain it, and the Environment Agency says so in its own guidance.
Each document has a role
Legislation
Each document has a role
Main guidance
Each document has a role
Appendices
Each document has a role
Portal and hub
Inside the Phase 4 guidance
Fifteen sections and five appendices, mapped
One caution on numbering: the guidance’s own opening list of stages sends readers to section 11 for sign-off, section 12 for the action plan and section 13 for progress updates, one section earlier in each case than where the text actually sits.
The introductory stages list says “in 2029 and 2030”, while section 14 and the amended Regulations include the final 2031 update. Use the complete legal cycle.
Read the detailed guidance and references
| Section | What it covers | Regulations it restates |
|---|---|---|
| 1 | Who qualifies: undertakings, employees, the money limbs, public bodies, organisations near the thresholds | reg 15; Sch 1 |
| 2 | Corporate groups: highest UK parent, joint ventures, franchises, trusts, disaggregation and aggregation | regs 17–19; Sch 2 |
| 3 | Compliance periods and dates, and status changes after the qualification date | reg 4 |
| 4 | Total energy consumption: what energy counts, the reference period, verifiable data and estimates | Part 4 Ch 2; reg 22 |
| 5 | Significant energy consumption and de minimis | reg 25 |
| 6 | Energy intensity ratios and recommended indicators | Part 4 Ch 2A |
| 7 | Routes to compliance and appointing a lead assessor | regs 21, 26, 33 |
| 8 | Energy audits: data, site visits, analysis, opportunities, costs, programme | reg 27 |
| 9 | Deemed compliance through ISO 50001 | reg 33 |
| 10 | The ESOS report, savings achieved and the action plan review | regs 27A, 27D, 27E |
| 11 | The evidence pack and its retention | reg 28 |
| 12 | Notification, MESOS, director sign-off and publication | regs 10, 29–31 |
| 13 | The ESOS action plan | reg 34A |
| 14 | Annual progress updates | reg 34B |
| 15 | Compliance, enforcement, penalties and appeals | Part 8 |
| Appendices A1–A3 | Report checklists and a suggested, non-mandatory format for audit recommendations | — |
| Appendix B | What MESOS asks for, and which fields are published | Sch 3 |
| Appendix C | Advice: identifying significant consumption, audit timetables, cost analysis, other schemes | — |
| Appendix D | Contacts for the helpdesk and the regulators | — |
The Environment Agency’s guidance is long, and most questions have a section of their own. This is where each one lives.
Navigate by the task
Qualification
Navigate by the task
Review and notify
Navigate by the task
Follow-up
Where they differ
Ten points where the guidance and the Regulations part
The GOV.UK page had its own problems until its 2 September 2026 rewrite, including an ISO 50001 rule that certification must cover “100% of your energy supplies”; the Phase 4 test is total or significant consumption.
The consolidated Regulations on legislation.gov.uk are also only partly updated for SI 2026/701, so cite the 2014 provision together with the amending regulation.
Read the detailed guidance and references
| The guidance says | The Regulations say | Follow |
|---|---|---|
| Sign-off: one director where the lead assessor is “external”, two where “internal”. | One responsible officer where the lead assessor is independent of the participant; two in any other case (reg 30(3)). A consultant who held shares, or was employed by the participant in the last 12 months, is external but not independent (reg 30(4)). | Regulations |
| “Board level director”. | A director within s 250 Companies Act 2006, or a person exercising management control (reg 30(2)). | Regulations |
| Progress updates “in 2029 and 2030” (stages list; §14.3 in part). | Three updates: 5 December 2029, 2030 and 2031 (reg 34B(1)(c), SI 2026/701 reg 28). | Regulations |
| Estimates “in energy measurement units” (§14.1). | kWh throughout (SI 2026/701 regs 13, 27, 28). | Regulations |
| Penalty caps of “80 days”. | 80 working days (Part 8, regs 43, 45, 46). | Regulations |
| Reference period must “end before the compliance date”. | Ends on or before the compliance date (reg 22(5)(b)); 5 December 2027 itself is allowed. | Regulations |
| De minimis bases: group, site, asset or activity, fuel (§5). | Significant consumption may also be measured by energy spend (reg 25(2)(b)). | Regulations |
| The lead assessor tells their “certifying body” “within one week” (§7.2). | Notify the approval body within seven days of the review outcome (reg 21(2A)). | Regulations |
| “The deadline for compliance was revised by the 2026 amendment” (§15.1). | SI 2026/701 does not amend regulation 4; 5 December 2027 is unchanged. | Regulations |
| “MESOS”. | The Regulations call it the Notification System (reg 2(1), reg 8(1)); MESOS is the Agency’s service. | Both, different names |
Each line was checked against the instrument.
Where the two differ, the Regulations govern, and on several of these the difference changes what you do.
Small words change duties
Independent
Small words change duties
Working days
Small words change duties
Data period
Small words change duties
Three updates
Test the differences
Guidance or instrument? Seven checks
Each statement beside this text is one where a reader working from the guidance alone could reach the wrong answer.
The difference usually sits in one word: “external” for independent, “days” for working days, “before” for on or before, “one week” for seven days.
Read the detailed guidance and references
On two points the gap changes a decision: how many officers must sign, and whether a reference period ending on the compliance date is lawful.
On one it changes a sentence people repeat: SI 2026/701 did not move the Phase 4 deadline, whatever the guidance’s enforcement section says.
Every answer names the regulation that settles it, so the check can be repeated at legislation.gov.uk rather than taken from here.
Seven checks · true or false?
01If the lead assessor is an outside consultant, one director always signs.
02A reference period ending on 5 December 2027 is allowed.
03The 80-day cap on daily penalties counts calendar days.
04The 2026 amendment moved the Phase 4 compliance date.
05Phase 4 progress-update estimates are given in kWh.
06Significant energy consumption can be measured by energy spend.
07The lead assessor’s notice to their register must be made within one week.
7 statements.
Pick an answer to see the provision behind it.
Answers rest on the provisions named beside each one.
Nothing you pick is saved.
Check the provision
What duty?
Check the provision
Who owes it?
Check the provision
Which date?
Check the provision
What evidence?
The route
Complying with ESOS, with the right document at each step
An illustrative order of work. The full Regulations govern each duty and the official service governs submission.
- 01 / Qualify01
Establish the participant
Apply undertaking, group and accounting-period provisions. - 02 / Measure02
Define total consumption
Set the reference period and reliable energy records. - 03 / Assess03
Apply the permitted route
Assess total or significant consumption as applicable. - 04 / Review04
Complete report and review
Retain savings calculations, prior-plan review and assessor findings. - 05 / Confirm05
- 06 / File06
Notify, then follow up
Submit through MESOS and assign plan and update responsibilities.
Read the detailed guidance and references
| Step | What you do | Read | Law |
|---|---|---|---|
| 1 | Test each UK group member on 31 December 2026 | Schedule 1 | reg 15; Sch 1 |
| 2 | Measure total energy consumption over a 12-month reference period | EA guidance, total energy consumption | Part 4 Ch 2; reg 22 |
| 3 | Optionally identify significant consumption; one intensity ratio per organisational purpose | EA guidance, significant consumption and ratios | regs 25, 25C |
| 4 | Choose a route: energy audit, ISO 50001, or both | ISO 50001 and ESOS | regs 26, 33, 33A |
| 5 | Appoint a lead assessor unless exempt | ESOS lead assessor | regs 12, 21 |
| 6 | Carry out the audit, with site visits | ESOS energy audit | reg 27 |
| 7 | Write the ESOS report, with savings achieved and the action plan review | Appendices A1 and A2 | regs 27A, 27D, 27E |
| 8 | One or two responsible officers confirm; notify through MESOS | ESOS notification | regs 29, 30, 31 |
| 9 | Keep the evidence pack | ESOS templates | reg 28 |
| 10 | Notify the action plan, then three progress updates | ESOS action plan | Part 6A |
Which duties apply
Your route, duty by duty
The guidance explains the routes in sections 7 and 9, but the consequences are spread across several regulations.
The panel beside this text puts them together: pick your energy level, your ISO 50001 position and your lead assessor’s independence, and it lists what remains.
Read the detailed guidance and references
Two results surprise people most often.
The first is that ISO 50001 never removes the notification: SI 2026/701 created positive notification duties for both deemed routes.
The second is that a participant using less than 40,000 kWh still has to audit; what it loses is the lead assessor, and with it the chance of a single signature.
A participant with zero energy consumption is the only one deemed to have done the assessment itself, and it still notifies.
Your route, duty by duty · Phase 4
Total energy consumption over the reference period
ISO 50001 certification, valid on 5 December 2027
Is the lead assessor independent of the participant?
Not independent if, in the last 12 months, they were an employee, director, person exercising management control or shareholder, or the spouse or civil partner of one (reg 30(4)).
- Measure total energy consumption (the ESOS assessment, reg 20)Requiredreg 20; Part 4 Ch 2
- Appoint a lead assessorRequiredreg 21(1)
- Carry out an ESOS energy auditRequiredreg 26; Part 4 Ch 3
- Produce the ESOS reportRequiredreg 27A
- Keep an evidence packRequiredreg 28
- Notify compliance through MESOS by 5 December 2027Requiredreg 29(1)
- Responsible officers who confirm1reg 30(3)–(4)
- Action plan and three progress updatesRequiredregs 34A, 34B
SI 2014/1643 regs 20, 21, 26–30, 33, 33A and Part 6A, as amended by SI 2026/701.
An orientation aid, not advice.
Route-specific requirements
Audit
Route-specific requirements
ISO 50001
Route-specific requirements
Low consumption
Route-specific requirements
Zero consumption
The traps in plain summaries
Three rules summaries get wrong
The 95% figure is not a coverage rule every participant must meet: identifying significant consumption is optional, and a participant that does not identify it covers its total consumption instead.
ISO 50001 does not end the work: where it covers total or significant consumption it stands in for the lead assessor, the audit and the report, but not for measuring consumption or for the notification.
Read the detailed guidance and references
Other schemes do not count: the Phase 4 guidance says Climate Change Agreements, the UK ETS and SECR do “not automatically count as ESOS compliance”, although their data may feed the calculation.
The ESOS exemptions page covers who is outside the scheme altogether, and the ESOS deadlines page every date the guidance mentions.
At least 250 persons, or turnover in excess of £44 million and a balance sheet total in excess of £38 million.
Exactly 250 qualifies; exactly £44 million does not.
Both money limbs must be exceeded.
Source: SI 2014/1643 Sch 1 ¶1, amounts at ¶1A
Avoid the scope shortcuts
One large group member
Avoid the scope shortcuts
Both financial limbs
Avoid the scope shortcuts
Reference period
Avoid the scope shortcuts
Notification
Help from the regulator
Who to ask, and how long it takes
The Environment Agency runs the ESOS helpdesk for the whole UK at esos@environment-agency.gov.uk, and the GOV.UK page says it responds within ten working days, so questions belong well before the deadline.
Enforcement belongs to the regulator for the registered office: the Environment Agency in England, Natural Resources Wales, SEPA in Scotland, and the Northern Ireland Environment Agency, with the Secretary of State for DESNZ for offshore activities.
Read the detailed guidance and references
Notifications go through MESOS, which the Regulations call the Notification System.
Penalties are set under Part 8 and calculated under Annex 2: up to £5,000 plus £500 a working day for failing to notify, and £50,000 plus the same daily penalty for failing to carry out an assessment, each capped at 80 working days, with publication.
The scheme as a whole, including its published record, is on the Energy Savings Opportunity Scheme page.
Ask the right owner
Scheme guidance
Ask the right owner
Portal support
Ask the right owner
Local regulator
Ask the right owner
Lead assessor
ESOS reporting
What gets reported, to whom, and when
“ESOS reporting” covers four different things, and the guidance treats each in its own section.
The ESOS report is the internal record of the assessment; it is not sent to the regulator, but the notification draws on it and the lead assessor reviews it.
Read the detailed guidance and references
The notification of compliance is the filing: details of the participant, how it complied, its energy consumption and the savings opportunities found, with a responsible officer’s confirmation.
The action plan and progress updates follow under Part 6A, and they are published in full.
The guidance says the lead assessor can be given access in MESOS to fill in the notification, but the responsible undertaking submits it, and it must say whether the assessor considered the assessment compliant.
There is no charge for submitting, and the guidance says further information on submitting the Phase 4 notification will be provided.
The ESOS reporting page goes through the notification field by field.
| Item | Goes to | By |
|---|---|---|
| ESOS report | The evidence pack, and relevant parts to group members | Before 5 Dec 2027 |
| Notification of compliance | The scheme administrator, through MESOS | 5 Dec 2027 |
| Action plan | The scheme administrator, through MESOS | 5 Dec 2028 |
| Progress updates | The scheme administrator, through MESOS | 5 Dec 2029, 2030, 2031 |
| Evidence pack | Kept, and shown to a regulator on request | To at least 5 Dec 2035 |
- 1
Report and pack
The internal assessment evidence is retained.
- 2
Compliance notification
The undertaking files the applicable information.
- 3
Action plan and progress
Later filings report measures and their implementation.
Phase 3 guidance
The Phase 3 guidance is still live, for one duty
The Environment Agency did not withdraw its Phase 3 guidance when the Phase 4 guidance arrived; it updated it on 30 July 2026.
It now says the remaining Phase 3 deadline is the second progress update report, due by 5 December 2026.
Read the detailed guidance and references
That is the only reason to open it: anything else about Phase 3 has passed, and anything about Phase 4 is governed by the Phase 4 guidance and the amended Regulations.
The GOV.UK ESOS page sends Phase 3 participants to section 14 of the Phase 4 guidance for how to complete that update, and asks anyone who never submitted a Phase 3 action plan to contact the Environment Agency.
The ESOS Phase 3 page covers that last update in full.
Old duties can remain
Phase 3 assessment
Old duties can remain
Action plan
Old duties can remain
Progress updates
Old duties can remain
Phase 4
How the guidance has changed
The official record, dated
On ESOS the documents move, so a claim about what a GOV.UK page says needs the date it was read.
The GOV.UK ESOS page keeps an update log, and the timeline beside this text is taken from it and from the dates on the guidance itself.
- 22 July 202601
2026 amendment in force
Read the changed duties and their application to Phase 4. - 5 December 202602
Phase 3 further progress update
A prior-period obligation for applicable participants. - 31 December 202603
- 5 December 202704
Phase 4 compliance
Complete notification and the underlying assessment duties. - 5 December 202805
- 2029, 2030 and 203106
Read the detailed guidance and references
The rewrite of 2 September 2026 fixed the page’s Phase 3 residue, including its old “100% of your energy supplies” ISO 50001 wording, and added the voluntary net zero option.
It also left one older phrase in place: sign-off by “one board level director”, which regulation 30 does not use and which understates the two-officer cases.
The consolidated Regulations move too: legislation.gov.uk has applied the 2026 amendments provision by provision, and its effects register shows which are done.
- 21 Sep 2023Guidance updated for Phase 3
- 19 Mar 2024MESOS opens for Phase 3 registration
- 30 Apr 2024MESOS opens for notifications
- 8 Jul 2024Late Phase 3 notifications asked for by 6 August 2024
- 7 Feb 2025Action plans accepted until 5 March 2025
- 16 Feb 2026IChemE removed from the approved registers
- 22 Jul 2026SI 2026/701 in force
The Phase 4 rules.
- 30 Jul 2026Phase 4 guidance published
Phase 3 guidance updated the same day.
- 2 Sep 2026GOV.UK ESOS page rewritten for Phase 4
Consultation and review
Where ESOS policy goes next
The Phase 3 and Phase 4 reforms came out of the government’s consultation on strengthening the Energy Savings Opportunity Scheme, and powers taken in the Energy Act 2023.
Two proposals from that process did not go ahead for Phase 4: aligning the ESOS size test with SECR’s, and adding net zero requirements.
Read the detailed guidance and references
The second post-implementation review, dated 18 July 2025, recommended keeping the Regulations with no major changes, citing an incomplete evidence base, and a commissioned evaluation is due to report in 2026.
The Modernising corporate reporting consultation says DESNZ intends to consult on SECR and ESOS later in 2026; as at 30 September 2026 that consultation had not been published.
Until it is, the guidance to follow is the Phase 4 guidance read against the Regulations as amended in July 2026.
Different levels of certainty
Current guidance
Different levels of certainty
Consultation intention
Different levels of certainty
Future scope
Alongside SECR and UK SRS
One energy dataset, separate duties
SECR is a separate annual disclosure: a large unquoted company is in scope unless it meets two or more of the qualifying conditions of turnover not more than £36 million, balance sheet total not more than £18 million and not more than 250 employees; see SECR requirements.
The energy data gathered for ESOS can feed SECR and, for listed companies, Scope 1 and 2 emissions under UK SRS S2; ESOS and UK SRS maps where it fits.
Read the detailed guidance and references
The government’s 2026 greenhouse gas conversion factors convert fuel and electricity use for all three.
Phase 4 added a progress update, recorded at SI 2026/701 regulation 28, and the dates for it are on the ESOS deadlines page.
Separate reporting regimes
Company-law climate
Separate reporting regimes
UK SRS / FCA
Frequently asked
ESOS guidance, answered
What is the official ESOS compliance guidance?
The Environment Agency’s “How to comply with the Energy Savings Opportunity Scheme (ESOS) phase 4”, published on 30 July 2026, with its appendices.
The Environment Agency publishes it as UK scheme administrator on behalf of all the UK regulators.
The shorter GOV.UK ESOS page, rewritten on 2 September 2026, is an overview.
Both restate the ESOS Regulations 2014 as amended; they are not the law.
Is ESOS guidance published by DESNZ or the Environment Agency?
The Environment Agency.
The Phase 4 guidance says it is published by the Environment Agency as the UK scheme administrator, and that the Department for Energy Security and Net Zero is responsible for developing ESOS policy.
What if the ESOS guidance and the Regulations disagree?
Follow the Regulations.
The guidance is a restatement, and on several points its wording is looser than the instrument: it describes the one-or-two sign-off rule as external or internal where regulation 30 tests independence, it drops the word working from the penalty caps, and parts of it still describe two Phase 4 progress updates where regulation 34B requires three.
How do I comply with ESOS?
Test qualification on 31 December 2026; measure total energy consumption over a 12-month reference period; optionally identify significant consumption and calculate an intensity ratio for each organisational purpose; cover the consumption with an energy audit, ISO 50001, or both; have a lead assessor review it unless exempt; produce the ESOS report; get one or two responsible officers to confirm; and notify through MESOS by 5 December 2027.
Keep an evidence pack throughout.
Do I have to audit 95% of my energy?
Not as a universal rule.
Identifying significant energy consumption, the areas making up not less than 95% of the total, is optional under regulation 25(1); if you do not, the assessment covers the total.
The 95% is a floor that defines significant consumption, and it may be measured in energy units or by energy spend.
Is the old GOV.UK ESOS page still reliable?
The page was rewritten for Phase 4 on 2 September 2026 and is now reliable on the dates, the qualification test and the routes.
Before that it carried Phase 3 text, including a rule that ISO 50001 must cover 100% of energy supplies.
For sign-off and the number of progress updates, follow the Regulations, which are more precise than its summary.
Who do I contact about ESOS?
The Environment Agency helpdesk at esos@environment-agency.gov.uk, which the GOV.UK page says responds within ten working days.
Enforcement questions go to the regulator for your registered office: the Environment Agency, Natural Resources Wales, SEPA, the Northern Ireland Environment Agency, or the Secretary of State for DESNZ for offshore activities.
Does SECR compliance count towards ESOS?
No. The Phase 4 guidance says participation in SECR, a Climate Change Agreement or the UK ETS does not automatically count as ESOS compliance.
SECR is an annual disclosure in the directors’ report with a different size test; its data can help calculate ESOS total consumption.
Where is the ESOS Phase 3 guidance?
The Environment Agency’s “Comply with the Energy Savings Opportunity Scheme (ESOS): phase 3” is still on GOV.UK and was updated on 30 July 2026.
It says the remaining Phase 3 deadline is the second progress update, due by 5 December 2026.
For anything else after 22 July 2026, the Phase 4 guidance and the amended Regulations govern.
Is there an official ESOS report template?
Not a mandatory one.
The Phase 4 guidance includes report checklists in Appendices A1 and A2 and a suggested format for presenting audit recommendations in Appendix A3, which it says is not mandatory.
Appendix B lists what must be entered in MESOS and which fields are published.
What does the ESOS guidance say about site visits?
An energy audit must include visits to a representative selection of the participant’s sites.
There is no prescribed sampling method, but in a compliance audit the regulator will look for well-reasoned, documented justification of the sample and of why its conclusions apply to the other sites.
Data must still be collected for all areas of significant consumption.
Is there an ESOS consultation open?
Not as at 30 September 2026.
The Modernising corporate reporting consultation of 7 September 2026 says DESNZ intends to hold a consultation on SECR and ESOS later in 2026, building on an evaluation of ESOS that is under way.
The earlier consultation on strengthening ESOS led to the Phase 3 and Phase 4 reforms.
What does ESOS reporting involve?
Three filings and one record.
The ESOS report records the assessment and stays in the evidence pack; the notification of compliance goes to the regulator through MESOS by 5 December 2027; an action plan follows by 5 December 2028; and three progress updates follow by 5 December 2029, 2030 and 2031.
Can ESOS enforcement be appealed?
Yes.
The Phase 4 guidance says any determination, enforcement notice or penalty notice can be appealed where it rests on an error of fact, is wrong in law or is unreasonable.
Appeals go to the First-tier Tribunal for England, Wales and offshore, to the Scottish Ministers for Scotland, and to the Planning Appeals Commission for Northern Ireland.
Which section of the ESOS guidance covers sign-off?
In the Phase 4 guidance, director sign-off is section 12.2, action plans are section 13 and progress updates section 14.
The guidance’s own opening list of stages points one section earlier for each of these, so check the section heading before citing a number.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- legislation.gov.ukThe Energy Savings Opportunity Scheme Regulations 2014 (SI 2014/1643)
The law. Where guidance and the Regulations differ, the Regulations govern.
- legislation.gov.ukThe Energy Savings Opportunity Scheme (Amendment) Regulations 2026 (SI 2026/701)
The Phase 4 amendments, in force 22 July 2026.
- legislation.gov.ukThe Energy Savings Opportunity Scheme (Amendment) Regulations 2023 (SI 2023/1182)
The Phase 3 amendments Phase 4 inherits.
- legislation.gov.ukSI 2014/1643, regulation 30 — responsible officers
The independence test the guidance calls external and internal.
- legislation.gov.ukSI 2014/1643, regulation 22 — the reference period
“Ends on or before the compliance date”, a day wider than the guidance’s wording.
- legislation.gov.ukSI 2014/1643, Part 8 — civil penalties (as made)
The offences and the working-day caps.
- Environment AgencyHow to comply with the Energy Savings Opportunity Scheme (ESOS) phase 4
The detailed guidance, 30 July 2026. Read it with the Regulations beside it.
- Environment AgencyAppendices A1 and A2: report checklists for participants
What the ESOS report must contain, as a checklist.
- Environment AgencyAppendix C: advice for complying with ESOS
Energy-saving measures, and how CCA and UK ETS data may be used.
- Environment AgencyAppendix D: useful contacts and information
The regulators and the helpdesk.
- GOV.UK (Environment Agency)Energy savings opportunity scheme (ESOS): find out if you qualify and how to comply
The overview, rewritten for Phase 4 on 2 September 2026.
- Environment AgencyAnnex 2: Climate change schemes — civil penalties
The enforcement approach the guidance points to.
- Environment AgencyComply with the Energy Savings Opportunity Scheme (ESOS): phase 3
The Phase 3 guidance, updated 30 July 2026, for the one Phase 3 duty still open.
- legislation.gov.ukSI 2014/1643, Part 6A — action plans and progress updates
Three Phase 4 progress updates, where the guidance’s stages list says two.
- GOV.UK (DESNZ)Strengthening the Energy Savings Opportunity Scheme — consultation
The consultation behind the Phase 3 and Phase 4 reforms.
- Department for Energy Security and Net ZeroThe ESOS Regulations 2014 — second post-implementation review (July 2025)
Recommendation “Keep”; an evaluation to report in 2026.
- Department for Business and TradeModernising corporate reporting — consultation, paragraph 150
DESNZ intends to consult on SECR and ESOS later in 2026.