Who Needs To Comply With ESOS?
ESOS applies to large UK undertakings and their corporate groups. It mainly affects businesses but can also apply to not-for-profit bodies and any other non-public sector undertakings that are large enough to meet the qualification criteria.
A large undertaking is:
- any UK company that either:
- employs 250 or more people, or
- has an annual turnover in excess of 50 million euro (£38,937,777), and an annual balance sheet total in excess of 43 million euro (£33,486,489)
- an overseas company with a UK registered establishment which has 250 or more UK employees (paying income tax in the UK)