
The Energy Savings Opportunity Scheme (ESOS) in the UK is undergoing significant changes in 2025 as it transitions into Phase 4. These modifications aim to make ESOS more effective in driving energy efficiency and aligning with the UK’s net zero commitments. If your business participates in ESOS, it’s critical to understand these updates and take action to prepare.
Introduction of Net Zero Assessments
Alignment with SECR Criteria
The scope thresholds for ESOS will now align with the Streamlined Energy and Carbon Reporting (SECR) framework. Businesses with at least 250 employees, an annual turnover of £36 million, or a balance sheet of £18 million will need to comply. This broadens the range of organisations required to participate in ESOS.
Mandatory Action on Audit Recommendations
From Phase 4 onwards, businesses must act on audit recommendations. If recommended actions are not implemented, organisations must provide a public explanation for their decision, increasing accountability and transparency.
Adherence to Recognised Auditing Standards
ESOS reports must now meet recognised auditing standards, such as ISO 50002 or EN 16247, to ensure consistency and accuracy in identifying and reporting energy-saving opportunities.
Removal of DECs and GDAs as Compliance Routes
Display Energy Certificates (DECs) and Green Deal Assessments (GDAs) will no longer be valid compliance routes, focusing ESOS on more robust and standardised evaluations.
These changes highlight a shift from simply reporting on energy use to actively implementing and demonstrating progress on energy-saving measures. Annual progress updates will also become a key requirement, emphasising the need to prove continuous effort.

How EMMA AI Helps Businesses Meet New ESOS Requirements
Managing the evolving requirements of ESOS can be challenging, especially for businesses with multiple locations and significant energy consumption. EMMA AI simplifies compliance and empowers organisations to focus on meaningful energy-saving actions.
Here’s how EMMA AI supports businesses:
- Streamlined Data Consolidation:EMMA AI integrates energy consumption data from multiple sites into a single platform, ensuring comprehensive and accurate reporting.
- Actionable Insights:The platform provides intuitive dashboards and reports, making it easier to identify inefficiencies and prioritise recommended actions.
- No Capital Investment Needed:EMMA AI delivers results without requiring capital expenditure, helping businesses quantify the value of the problem and the potential savings.
- Supports Annual Reporting:EMMA AI enables businesses to track progress against energy-saving plans, meeting the new annual reporting requirements with ease.
By automating data collection and providing clear insights, EMMA AI helps organisations move from compliance to actionable energy management strategies.

Why EMMA AI is a Game-Changer for ESOS Compliance
The changes to ESOS mean businesses can no longer afford to take a passive approach to energy efficiency. EMMA AI equips businesses with the tools they need to:
- Simplify complianceby consolidating complex energy data.
- Prove actionwith clear, trackable progress against recommendations.
- Achieve savingsby identifying and implementing energy-saving measures.
For organisations facing stricter requirements and public accountability, EMMA AI transforms ESOS compliance into a manageable and meaningful process.
