Energy audits

An energy audit is a systematic review of an organisation’s energy use to identify cost-effective savings. Under the EU EED, it is mandatory for companies above 10 TJ a year.

An energy audit is a systematic review of an organisation’s energy use, designed to identify cost-effective opportunities for energy savings. In Denmark, companies must also carry out a climate audit (klimasyn), a similar review focused on emissions and how to reduce them.

Who must carry out energy audits?

The requirements come from the recast EU Energy Efficiency Directive (EED) and are implemented nationally. They depend on the company’s average annual energy consumption:

  • Above 10 TJ: regular energy audits, at least every four years
  • Above 85 TJ: a certified energy management system, for example ISO 50001

In Denmark, companies between 10 and 85 TJ had to complete an energy audit by 1 August 2025 and a climate audit by 1 August 2026. Companies can choose energy management as an alternative to mandatory audits. Deadlines and details vary by country, so always check the guidance from your national energy authority.

What makes a good energy audit?

  • Reliable, up to date consumption data
  • A clear view of the most significant energy uses
  • Consumption corrected for weather, for example with degree day correction
  • Specific, prioritised recommendations for savings

How Enity EMS supports energy audits

Enity EMS provides the data foundation that energy and climate audits rely on: automatically collected and validated consumption data, KPIs, analysis and CO2e figures. That makes the audit faster and the follow-up measurable.

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Want to see how Enity EMS can make your energy audits easier? Book a demo and we will show you how it works with your own data.

ESG

ESG stands for Environmental, Social and Governance. It is a framework for assessing and reporting a company’s impact on the environment, people and governance.

ESG stands for Environmental, Social and Governance. It is a framework that investors, banks and customers use to assess how responsibly and resiliently a company is run.

What does an ESG report cover?

  • Environmental: climate data, energy and resource use, water and waste
  • Social: health and safety, diversity and supplier relations
  • Governance: risk management, business ethics and governance structure

ESG, carbon accounting and CSRD

Carbon accounting provides environmental data for ESG, but ESG is much broader. CSRD is the EU legal framework that makes part of ESG reporting mandatory for the largest companies and sets out how it must be documented.

Why does ESG data matter?

  • Access to financing and better dialogue with banks
  • Answers to customer requirements and tenders
  • A clear view of risks and opportunities for management
  • Documented progress over time

How Enity EMS supports ESG

Enity EMS brings energy and resource data together in one system, so you can monitor performance, document improvements and provide reliable environmental data for ESG reporting, from electricity and water to waste and fuel.

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See it in action

Want to see how Enity EMS brings your environmental data together? Book a demo and we will show you how it works with your own data.

CSRD

CSRD is the EU directive on sustainability reporting. It sets out which companies must report on sustainability and how the data must be documented.

CSRD (Corporate Sustainability Reporting Directive) is the EU framework for sustainability reporting. Its purpose is to make reporting on climate, energy, resources and social matters comparable and auditable, in the same way as financial statements.

ESRS: the standards behind CSRD

CSRD is applied through the ESRS (European Sustainability Reporting Standards). Companies only report what is material based on a double materiality assessment. The standards most relevant to energy data are:

  • E1 Climate change: energy consumption and scope 1, 2 and 3 emissions
  • E3 Water: water consumption
  • E5 Resource use and circular economy: materials and waste

Who is covered after the Omnibus?

The EU simplification package Omnibus I entered into force on 18 March 2026. It raises the thresholds so that CSRD applies to companies with more than 1,000 employees and net turnover above EUR 450 million. The new thresholds apply from financial year 2027 and must be transposed into national law. Check the guidance from your national authority for your specific situation.

Even companies outside CSRD are often asked for climate data by customers, banks and supply chains. For smaller companies, the EU points to the voluntary VSME standard.

What does CSRD mean for your data?

  • Climate data must be traceable and documented
  • Calculation methods and emission factors must be explainable
  • The data foundation must be auditable
  • Methods and data should be stored for each reporting period

How Enity EMS supports CSRD

Enity EMS connects operational data with carbon accounting and includes a built-in CSRD format, where data is mapped to the relevant sections. Reports and documentation can be stored in the system for audit.

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See it in action

Want to see how Enity EMS provides data for CSRD? Book a demo and we will show you how it works with your own data.

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