Energy management system – ISO 50001 or ISO 14001 with an energy audit

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.

ISO 50001 is the international standard for an energy management system and handles both requirements with one system. ISO 14001 complemented by a survey suits companies that already have a certified environmental management system. We go through the choice in the initial consultation on the basis of the company’s structure and existing systems.

The requirement is that the survey within the system gives a representative picture of the company's total energy use (STEMFS 2014:2), and the certificate exempts only the functions within its scope. We go through the scope before it is fixed.

The system contains the same analysis of energy use and the same assessment of saving opportunities as a survey, so no separate survey is needed to the extent the certification covers. How much coverage is required we check against the authority’s guidance.

In Sweden the statutory audit under EKL must be led by a certified energy auditor. The system work – energy review, documentation, internal audit and preparation for the certification audit – we carry out ourselves, and for the statutory audit we prepare the groundwork.

The obligation is assessed per company, but the work can be coordinated within the group: one system, one schedule and one set of documentation. The obligations are national, so Swedish companies are covered by EKL and Finnish companies by Finland's Energy Efficiency Act – we prepare the work for both countries with one contact person. For companies in other countries the obligation is checked with the local authority.

Under the revised EU directive once the three-year average exceeds 23.6 GWh; the directive's date is 11 October 2027. 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.

The price of the certification audit is agreed directly with the accredited certification body and is not included in our service.

The certificate applies to the functions inside the system's scope, so a scope that leaves a large share of energy use outside also leaves part of the requirements outside. The Swedish rules set no percentage threshold but require a representative picture of the company's total energy use (STEMFS 2014:2); we go through the scope before it is fixed.

An independent certification body assesses the system. After the initial assessment the body carries out recurring assessments, and it sets that rhythm. We do not issue certificates ourselves.

Data on energy use and on the proposed cost-effective measures is submitted to the Swedish Energy Agency through the agency's e-service; the full report is not submitted. We check the deadlines against the agency's current guidance, compile the data needed and help with the reporting.

The energy review is based on measured and traceable data; expert estimates are used only where measurement is not possible or its cost would be unreasonable compared with the accuracy gained. Profitability is calculated primarily as a life-cycle cost analysis. The action plan records, for each recommendation, the measures, the size of the investment and whether implementation is decided, under consideration or not going ahead.