Example AB
Company energy audit report
Logistics property, Turku
Prepared by
Company energy audit
The statutory energy survey shows where your energy goes and where the savings are. Under the revised EU directive (2023/1791), a company whose average annual final energy consumption over the last three years exceeds 2.78 GWh is covered. The Swedish act implementing the requirements is planned to enter into force on 1 January 2027. Until then, the Act (2014:266) on energy audits in large companies applies.
Audit requirement threshold (EKL)
2.78 GWh
final energy use per year, three-year average
≈ 290,000 litres of diesel per year
Under the proposal: the first audit within one year of entry into force, planned for 1 January 2027
Your fleet counts too
Fuel for vehicles and machinery counts towards energy consumption. That is why the obligation most often surprises transport, contracting and logistics companies.
A new act on energy management systems and energy audits is planned to enter into force on 1 January 2027.
Until then, the Act (2014:266) on energy audits in large companies applies. Under the proposal, the first audit must be carried out within one year and the energy management system put in place within two years of entry into force.
Is your company covered by EKL?
- Under 2.78 GWh/yearNo requirement under the directive's thresholds. The Act (2014:266) applies to large companies regardless of consumption until 1 January 2027.
- 2.78–23.6 GWh/yearEnergy audit at least every four years under the revised directive; the Swedish act is planned from 1 January 2027.
- Over 23.6 GWh/yearCertified energy management system, or environmental management system with an energy audit, under the revised directive; the Swedish act is planned from 1 January 2027.
- Consumption covers electricity, heat and fuels – including vehicle fuels.
- The threshold is the average final energy consumption over the last three years.
- The requirement is assessed per company; the sites of one company are added together, and a group can handle the requirements centrally.
- In leased premises, metered consumption decides how the energy is divided between tenant and property owner.
Who this applies to in practice
The obligation surprises those whose energy goes into vehicles, machinery and heating – not production plants.
- Transport and logistics A fleet of roughly seven heavy vehicles is enough to cross the threshold.
- Earthworks and contracting Fuel for machinery is often a bigger item than the buildings.
- Forestry contracting and chipping Harvesting machinery and chippers count towards consumption just like buildings.
- Greenhouses and agriculture Heating and lighting make even a small operator energy-intensive.
- Ports, terminals and warehousing Machinery, cold storage and lighting cross the threshold unnoticed.
- Industry and properties Waste heat and control curves are the biggest single findings.
What does an energy audit include?
Analysis of energy use
Every place energy is used and the consumption by energy type, based on measured or reliably estimated data.
Detailed surveys
A sample of individual sites. The scope is established against EKL and the authority’s guidance before the work starts.
Proposed measures and renewable energy
Cost-effective savings measures and renewable energy potential, each with an investment estimate and a profitability calculation.
Plan for the next detailed surveys
The sites for the next round are named, the choice is justified and a schedule is given.
Reporting and action plan
We compile the data to be reported to the authority and draw up an action plan from the recommendations.
What the report looks like
The outcome of the audit is a report management understands: where the energy goes, where the savings are and what they cost. Here is an excerpt from the start of a sample report.
Excerpt from a sample. The figures are fictional – a real report is based on the building's and the company's own data.
2 · Summary
Final energy consumption 4,800 MWh/yr
Identified savings potential SEK 544,500/yr 412 MWh/yr
Average payback period 1.5 yrs
4 · Proposed measures
| Measure | Investment kr | Savings kr/yr | Savings MWh/yr | Payback yrs | Priority |
|---|---|---|---|---|---|
| Ventilation time schedules | – | 74,800 | 58 | – | No investment |
| Heating setpoints | – | 48,400 | 52 | – | No investment |
| Compressed air leak repair | 19,800 | 68,200 | 44 | 0.3 | Small investment |
| Peak load staggering | 13,200 | 46,200 | 12 | 0.3 | Small investment |
| Compressor variable speed drive | 104,500 | 95,700 | 62 | 1.1 | Small investment |
| LED and occupancy control | 264,000 | 99,000 | 64 | 2.7 | Large investment |
| Exhaust air heat recovery | 418,000 | 112,200 | 120 | 3.7 | Large investment |
| Total | 819,500 | 544,500 | 412 | 1.5 |
Who may lead an energy audit under EKL?
In Sweden the statutory survey is led by a certified energy auditor. We prepare the groundwork – energy data, scope and selection of sites – and advise on energy efficiency; we check the competence requirements against the Swedish Energy Agency's current guidance before the work starts. The detailed surveys are always done independently: no one surveys their own site or process.
What is required of the company?
We need the energy invoices and consumption data, a list of sites with floor areas and energy costs, information on production and operating hours, information on leases and metered energy, and access to the consumption monitoring. We do the rest.
Can the obligation be met other than with an audit?
Yes. Under the Act (2014:266), a company with a certified energy or environmental management system does not need a separate survey if the system requires an energy survey equivalent to the Act's – in practice a certified ISO 50001, or a certified ISO 14001 complemented by a survey. Certification exempts only the functions within its scope. We compare the routes independently; we do not issue certification ourselves.
Under the revised EU directive (Article 11(10)), an energy performance contract (EPC/ESCO) exempts from the requirements when it covers the necessary elements of an energy management system and meets Annex XV of the directive. How the Swedish act implements this we check before you count on it.
Reporting to the Swedish Energy Agency
Companies covered by EKL submit data to the Swedish Energy Agency: data on energy use and on the proposed cost-effective measures is submitted through the agency's e-service, not the full report. We compile the data and help with the reporting, and we check the deadlines against current guidance.
Frequently asked questions
Which law applies right now?
Under the revised EU directive, companies with an energy use above 2.78 GWh a year are covered by the energy audit requirement and companies above 23.6 GWh a year by the requirement for a certified energy management system. The Swedish act implementing the requirements is planned to enter into force on 1 January 2027. Until then, the Act (2014:266) on energy audits in large companies applies. Under that act, large companies – at least 250 employees and an annual turnover above EUR 50 million or a balance sheet total above EUR 43 million – carry out a quality-assured energy audit at least every four years, led by a certified energy auditor.
Does the obligation apply to the group or to individual companies?
The requirement is assessed per company, but group companies can coordinate the survey so the work is done once for the whole group. A survey always follows the law of the country where the site is located.
Is a detailed audit carried out on a vehicle fleet or a construction site?
The vehicle fleet and temporary construction sites are handled differently from fixed sites: fuel is monitored per vehicle and per site. Vehicle fuels still count in final energy consumption.
By when must the first audit be completed?
Under the revised EU directive the date is 11 October 2026 for companies covered for the first time, but in Sweden it applies only through the new act, which is planned to enter into force on 1 January 2027. Until then, the Act (2014:266) applies: large companies carry out the audit at least every four years.
How many detailed audits are needed?
It depends on consumption and structure. The requirement is that the survey gives a representative picture of the company's total energy use and that the significant energy use is surveyed in more detail (STEMFS 2014:2); the Swedish rules set no percentage threshold. In practice every survey contains at least one detailed survey, and we fix the scope before the work starts.
What does an energy audit cost?
The price depends on the number of sites, the structure of consumption and the scope of the detailed surveys needed. You get a fixed quote after the free initial consultation.
What has to be done after the audit?
An action plan is drawn up from the recommendations: which measures are taken forward, which are under consideration and which are left, with the size of the investment and a short justification.
The initial consultation is free
In 30 minutes we go through whether the obligation applies to you, which route fits and what the work requires.