An ESOS Action Plan sets out the energy-saving measures an organisation intends to implement after completing its ESOS assessment. It does not have to include every recommendation in the ESOS report.
For each measure included, the organisation must state what it plans to do, when it intends to do it and whether the measure was recommended through an ESOS energy audit. It must also estimate the energy savings expected over the four-year period covered by the Action Plan, explain how those savings were calculated and break them down between buildings, transport, industrial processes and other energy use.
The measures can come from an ESOS energy audit, ISO 50001 or another source, such as internal energy-management work or projects identified after the ESOS assessment. An organisation can also submit an Action Plan stating that it does not intend to implement any energy-saving measures.
The final Action Plan must be approved by the required director or directors, or equivalent, and submitted through MESOS. For Phase 4, the Action Plan is due by 5 December 2028 and covers the period from 6 December 2027 to 5 December 2031.