An ESOS report must include the information used to show how an organisation has complied with the scheme. This includes its total energy consumption, the areas of significant energy consumption that account for at least 95% of the total, the energy intensity ratios used and the compliance routes applied.
Where ESOS energy audits are used, the report should record the audit periods, the energy consumption covered, the sites included and any site sampling used. It must explain why the sites visited provide a representative sample.
The report must also set out the energy-saving opportunities identified. For each opportunity, this includes the estimated reduction in energy consumption and energy costs, relevant implementation considerations and, where reasonably practicable, the expected costs, benefits and payback period. It should also include a recommended programme for implementing the opportunities.
For Phase 4, the report must record energy savings achieved between 6th December 2023 and 5th December 2027 and identify the measures that produced those savings. Organisations that were required to submit a Phase 3 Action Plan must also review measures that have not been implemented or are not expected to be implemented by 5th December 2027, and explain why.
The report must include details of the ESOS Lead Assessor where one is required, together with information about the responsible undertaking and any relevant group undertakings. A director or equivalent must confirm that they have reviewed and considered the recommendations in the report.
