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Click on an FAQ topic below for an explainer video with the answer.
Businesses should start preparing for ESOS Phase 4 now. The compliance deadline is 5 December 2027, The biggest activity required for ESOS compliance are the energy audits, so planning and completing these as soon as possible, before the availability of auditors becomes scarce, is the key to successful compliance.
Starting early gives businesses time to review energy use, identify efficiency opportunities, and ensure all required audits and reporting are completed without last-minute pressure. It also allows organisations to begin implementing energy-saving measures that can reduce costs and improve sustainability performance.
For a deeper overview of what’s required and how to prepare, read our insight:
Organisations must comply with ESOS Phase 4 if they contain “large UK undertakings.”
A large UK undertaking is defined as one organisation that, in the financial year ending on or within the 12 months before the qualification date (31 December 2026), meets either of the following criteria:
However, ESOS eligibility isn’t always straightforward. There are additional rules and technical considerations that can affect whether and how a business must comply, including group structures, financial reporting periods, ISO 50001 certification and other qualification criteria.
Unsure if you qualify for ESOS Phase 4?
Our experts can review your organisation’s size, structure, and reporting thresholds to confirm whether ESOS applies to you.
