ESOS Phase 5: What the Delay of Mandatory Net Zero Requirements Means for UK Businesses

Understanding ESOS and Its Importance The Energy Savings Opportunity Scheme (ESOS) is a mandatory energy assessment initiative established by the UK government to improve energy efficiency among large organisations. Under the scheme, businesses that meet specific employee, turnover, or balance sheet thresholds must undergo regular energy audits to identify potential cost and energy-saving measures. ESOS operates in four-year compliance phases, with qualifying businesses required to …