---
title: "EED Article 11 action plans and national planning context"
canonical_url: "https://www.sorena.io/artifacts/eu/energy-efficiency-directive/action-plans"
source_url: "https://www.sorena.io/artifacts/eu/energy-efficiency-directive/action-plans"
author: "Sorena AI"
description: "How EU Energy Efficiency Directive action plans work: Article 11 audit-based enterprise plans, management approval, publication evidence, and the difference from national NEEAP and NECP planning."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "EU Energy Efficiency Directive action plan"
  - "EED Article 11"
  - "energy audit action plan"
  - "energy management system"
  - "national energy efficiency action plans"
  - "NECP"
  - "NEEAP"
  - "Energy Efficiency Directive"
  - "EU Energy Efficiency Directive"
  - "Article 11"
  - "action plans"
  - "energy audits"
  - "energy management systems"
---
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# EED Article 11 action plans and national planning context

How EU Energy Efficiency Directive action plans work: Article 11 audit-based enterprise plans, management approval, publication evidence, and the difference from national NEEAP and NECP planning.

*EED* *Action plans* *EU*

## EED action plans Article 11 and NECP context

Use this page to separate enterprise Article 11 action plans from national energy-efficiency planning records.

It explains when an audit-based Action Plan is required, what it should contain, how management and publication evidence fit, and why old NEEAP terminology is not the same as current NECP reporting.

In the Energy Efficiency Directive, "action plan" can point to different records. For enterprises, the specific Article 11 Action Plan is tied to energy audits: an enterprise above the audit threshold and without an energy management system must build a concrete and feasible plan from audit recommendations, submit it to management, and publish the plan and recommendation implementation rate subject to confidentiality rules. For Member States, older National Energy Efficiency Action Plans covered 2020-era reporting, while planning and reporting after 2020 is handled through National Energy and Climate Plans and related bi-annual reports.

## Which EED action plan are you looking for?

Start by identifying the planning layer. Article 11 is the enterprise layer: it applies to energy management systems and energy audits for enterprises whose average annual energy consumption crosses the Directive's thresholds over the previous three years. The action-plan duty arises for the audit route, not as a freestanding sustainability roadmap.

National planning is different. The Commission's EED overview says the previous 2012 directive used National Energy Efficiency Action Plans and annual progress reports for 2020-target reporting. It also says planning and reporting as of 2020 is covered by National Energy and Climate Plans and related bi-annual reports.

- Article 11 energy management system track: enterprises above 85 TJ average annual energy consumption over the previous three years must implement a certified energy management system.
- Article 11 energy audit track: enterprises above 10 TJ average annual energy consumption over the previous three years that do not implement an energy management system are subject to energy audits.
- Article 11 action-plan track: the audit-covered enterprise draws up the concrete and feasible Action Plan from audit recommendations.
- Historic national-planning track: National Energy Efficiency Action Plans and annual progress reports are the older 2020-target planning records.
- Current national-planning track: National Energy and Climate Plans and related bi-annual reports are the post-2020 planning and reporting channel.

Sources for this answer:

- [Directive (EU) 2023/1791 on energy efficiency](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A32023L1791&ref=sorena.io) - Article 11 grounds the enterprise energy-management-system threshold, audit threshold, audit cadence, audit-based Action Plan, management submission, and publication of the Action Plan and implementation rate.
- [European Commission Energy Efficiency Directive overview](https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficiency-targets-directive-and-rules/energy-efficiency-directive_en?ref=sorena.io) - Commission overview distinguishing earlier National Energy Efficiency Action Plans and annual progress reports from post-2020 NECP planning and related bi-annual reports.

## Build the Article 11 Action Plan from audit recommendations

For the Article 11 audit route, the plan should be a recommendation register that management can act on. Each audit recommendation needs a linked measure, a technical and economic feasibility decision, an owner, an implementation status, and enough supporting data to show why the measure was approved, deferred, rejected, or completed.

Do not treat the plan as a list of generic energy-saving ideas. Annex VI requires Article 11 audits to be based on measured, traceable operational data, to review the energy-consumption profile of buildings, industrial operations, installations, and transportation, and to identify measures to decrease consumption and the potential for cost-effective renewable energy.

- Audit reference: audit date, audited site or activity, audit scope, energy uses covered, and the recommendation identifier.
- Measure record: proposed equipment, operating change, process improvement, building measure, transport measure, renewable-energy option, or procurement step.
- Feasibility decision: technical feasibility, economic feasibility, constraint, dependency, and reason for any non-implementation.
- Savings case: baseline, energy carrier, units, expected savings, calculation method, cost basis, and whether life-cycle cost analysis was used where possible.
- Owner and status: accountable manager, supporting functions, target implementation window, current status, and evidence location.
- Management package: action-plan version, recommendation implementation rate, exceptions, management submission record, and publication-ready summary.

Sources for this answer:

- [Directive (EU) 2023/1791 on energy efficiency](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A32023L1791&ref=sorena.io) - Article 11 creates the audit-based Action Plan duty, while Annex VI sets the minimum criteria for energy audits, including measured operational data, review of energy-consumption profiles, cost-effective renewables, and reliable identification of improvement opportunities.
- [EN 16247-1:2022 Energy audits - general requirements](https://standards.iteh.ai/catalog/standards/cen/3fbb3fd5-0106-42d0-8b9f-cb546db8465a/en-16247-1-2022?ref=sorena.io) - Grounds the audit-process model, including energy audit scope, common methodology, deliverables, audit reporting, EnPIs, significant energy uses, and recommended energy performance improvement actions.

## Use energy data so the plan can be checked later

The action plan should preserve the data trail from audit finding to implementation decision. Annex VI says energy audits must allow detailed and validated calculations for proposed measures and that data used in audits must be storable for historical analysis and performance tracking.

Article 11 also allows Member States to encourage covered enterprises to include annual energy consumption in kWh, annual water consumption in cubic metres, and comparisons with previous years in their annual report. That annual-report data is not the same as the Action Plan, but it is useful context for checking whether completed measures change actual consumption.

- Baseline: measured consumption period, energy carriers, electricity load profiles, normalisation assumptions, and significant energy uses.
- Calculation: expected saving, calculation approach, input data, cost assumptions, lifetime or payback basis where used, and reviewer.
- Tracking point: meter, submeter, invoice source, building-management-system export, production-normalised indicator, or other traceable source.
- Variance field: actual result, comparison period, weather, occupancy, production or operating changes, and explanation if savings differ from plan.
- Report linkage: annual-report action-plan reference, recommendation implementation rate, and any annual energy or water consumption disclosures used by the Member State.

Sources for this answer:

- [Directive (EU) 2023/1791 on energy efficiency](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A32023L1791&ref=sorena.io) - Annex VI supports the measured-data, validated-calculation, and storable-data requirements for audit evidence; Article 11 supports possible annual-report fields for energy and water consumption comparisons.
- [EN 16247-1:2022 Energy audits - general requirements](https://standards.iteh.ai/catalog/standards/cen/3fbb3fd5-0106-42d0-8b9f-cb546db8465a/en-16247-1-2022?ref=sorena.io) - Provides additional grounding for audit deliverables, energy performance indicators, energy baseline concepts, and a verifiable audit process that lets the organization monitor energy targets.

## Handle implementation plans under Annex V separately

Annex V uses implementation-plan language in a narrower context: counting certain energy savings from direct fossil fuel combustion technologies in energy-intensive industry for Article 8 purposes during the specified 2024-2030 period. That Annex V case is not a general rule for every Article 11 Action Plan.

If a measure falls into that Annex V context, the implementation plan needs the listed cost-effective measures, implementation timeframe, expected savings calculation, and evidence for fossil-fuel-specific conditions such as no increased energy need or capacity, lack of technically feasible sustainable non-fossil alternative, and public evidence availability.

- Keep the Article 11 audit Action Plan as the enterprise management record for audit recommendations.
- Use Annex V implementation-plan fields only when the measure is being assessed for the Annex V direct fossil fuel combustion derogation context.
- Do not generalise the five-year payback condition to all Article 11 audit recommendations.
- For Annex V measures, keep separate evidence for expected savings, technical feasibility of alternatives, capacity or energy-need effects, Union emission-performance compliance, lock-in prevention, and public availability.

Sources for this answer:

- [Directive (EU) 2023/1791 Annex V implementation-plan conditions](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A32023L1791&ref=sorena.io) - Annex V is the source for the narrow implementation-plan fields tied to certain direct fossil fuel combustion technology savings in energy-intensive enterprises under the Article 8 savings-accounting context.

*Recommended next step*

*Placement: after evidence section*

## Turn EED audit recommendations into a tracked Action Plan

Connect Article 11 audit recommendations to feasibility decisions, owners, savings calculations, management approval, implementation-rate reporting, and publication evidence.

- [Open Research Copilot](/solutions/research-copilot.md): Check EED Article 11 audit and energy-management-system questions against cited source material.
- [Discuss EED action-plan implementation](/contact.md): Review Article 11 action-plan fields, implementation-rate evidence, and public-disclosure controls with Sorena.

## Prepare management and publication evidence

Article 11 requires the Action Plan to be submitted to enterprise management. The management package should show the recommendation register, the implementation-rate calculation, any decisions not to implement technically or economically infeasible recommendations, and the evidence used to support those decisions.

Article 11 also requires Member States to ensure that Action Plans and recommendation implementation rates are published in the enterprise's annual report and made publicly available, subject to Union and national rules protecting trade and business secrets and confidentiality. The public version should therefore be designed as a controlled disclosure, not as a dump of audit workpapers.

- Management submission: version, submitter, date, decision body, approvals, exceptions, and unresolved recommendations.
- Implementation rate: numerator and denominator, included recommendations, exclusions, status definitions, and date of calculation.
- Confidentiality review: trade secrets, commercially sensitive facility data, supplier pricing, security-sensitive infrastructure data, and redactions.
- Public evidence: annual-report location, website location if separate, publication date, implementation-rate statement, and retained internal support.
- Authority readiness: national platform submission or information availability where national implementation rules require it.

Sources for this answer:

- [Directive (EU) 2023/1791 on energy efficiency](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A32023L1791&ref=sorena.io) - Article 11 is the binding source for management submission, annual-report publication, public availability, confidentiality limitations, and information availability to national authorities.
- [European Commission announcement on EED guidance documents](https://energy.ec.europa.eu/news/commission-publishes-final-guidance-documents-implementing-revised-energy-efficiency-directive-2024-09-23_en?ref=sorena.io) - Commission announcement confirming that the implementation guidance package includes guidance on Article 11 energy management systems and energy audits.

## Common mistakes on EED action plans

Most mistakes come from mixing the planning layers. An enterprise Article 11 Action Plan is not the same as a national NEEAP, an NECP, a data-centre report, or a general decarbonisation roadmap. It is an audit-based implementation record for recommendations that are technically or economically feasible.

The second mistake is adding unsupported deadline or penalty claims. This page uses the Article 11 dates and thresholds grounded in the Directive, but it does not invent Member-State penalty levels, national filing formats, or replacement timeline milestones.

- Do not describe a voluntary energy-saving roadmap as an Article 11 Action Plan unless it is tied to Article 11 audit recommendations.
- Do not use old National Energy Efficiency Action Plan terminology for current post-2020 Member State planning without explaining the NECP transition.
- Do not publish the Action Plan without also accounting for the recommendation implementation rate where Article 11 requires both.
- Do not expose confidential audit detail in the public version when trade-secret and confidentiality protections apply.
- Do not apply the Annex V five-year payback implementation-plan condition outside its narrow savings-accounting context.
- Do not treat unverified expected savings as implemented savings without traceable data and a checked calculation.

Sources for this answer:

- [Directive (EU) 2023/1791 on energy efficiency](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A32023L1791&ref=sorena.io) - Grounds the distinction between the Article 11 audit-based Action Plan, Annex VI audit evidence, Article 11 publication duties, and Annex V's separate implementation-plan context.
- [European Commission Energy Efficiency Directive overview](https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficiency-targets-directive-and-rules/energy-efficiency-directive_en?ref=sorena.io) - Grounds the national-planning distinction between older National Energy Efficiency Action Plans and post-2020 NECP planning and bi-annual reporting.

## Primary sources

- [Directive (EU) 2023/1791 on energy efficiency](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A32023L1791&ref=sorena.io) - Primary legal source for Article 11 enterprise thresholds, audit cadence, audit-based Action Plans, management submission, annual-report publication, public availability, confidentiality limits, authority information availability, Annex V implementation-plan conditions, and Annex VI audit criteria.
  - Quote: "The Action Plan shall identify measures to implement each audit recommendation"
- [European Commission Energy Efficiency Directive overview](https://energy.ec.europa.eu/topics/energy-efficiency/energy-efficiency-targets-directive-and-rules/energy-efficiency-directive_en?ref=sorena.io) - Commission overview used for the Article 11 guidance reference and for the national-planning distinction between older National Energy Efficiency Action Plans and post-2020 National Energy and Climate Plans with related bi-annual reports.
  - Quote: "Planning and reporting as of 2020 is covered by the National Energy and Climate Plans"
- [European Commission announcement on EED guidance documents](https://energy.ec.europa.eu/news/commission-publishes-final-guidance-documents-implementing-revised-energy-efficiency-directive-2024-09-23_en?ref=sorena.io) - Commission announcement confirming the revised EED implementation-guidance package and listing the Article 11 guidance topic as energy management systems and energy audits.
  - Quote: "energy management systems and energy audits"
- [EN 16247-1:2022 Energy audits - general requirements](https://standards.iteh.ai/catalog/standards/cen/3fbb3fd5-0106-42d0-8b9f-cb546db8465a/en-16247-1-2022?ref=sorena.io) - Supports the practical audit-record structure for scope, methodology, deliverables, energy performance indicators, baselines, significant energy uses, audit reporting, and a verifiable process for monitoring energy targets.
  - Quote: "requirements, common methodology and deliverables for energy audits"

## Related Topic Guides

- [Annex VI energy audit criteria under the EU Energy Efficiency Directive](/artifacts/eu/energy-efficiency-directive/annex-vi-audits.md): A grounded guide to the Annex VI minimum criteria for EU Energy Efficiency Directive energy audits: data quality, representative scope, LCCA, calculations, recommendations, and evidence.
- [Does ISO 50001 satisfy Article 11 of the EU Energy Efficiency Directive?](/artifacts/eu/energy-efficiency-directive/faq/iso-50001-equivalence.md): FAQ on when ISO 50001 can support the Energy Efficiency Directive Article 11 energy-management-system route, when an energy audit is still needed, and what evidence to keep.
- [EED Article 11 corporate group and site aggregation FAQ](/artifacts/eu/energy-efficiency-directive/faq/corporate-group-and-site-aggregation.md): How to calculate EU Energy Efficiency Directive Article 11 enterprise thresholds across sites, energy carriers, and national transposition rules.
- [EED Article 11 threshold calculation: 85 TJ and 10 TJ FAQ](/artifacts/eu/energy-efficiency-directive/faq/threshold-calculation.md): How to calculate EU Energy Efficiency Directive Article 11 enterprise thresholds using the previous three-year average, all energy carriers, and auditable evidence records.
- [EED Article 12 data centre reporting threshold and cadence](/artifacts/eu/energy-efficiency-directive/faq/data-centre-thresholds-and-reporting.md): FAQ on the EU Energy Efficiency Directive Article 12 data centre threshold, reporting cadence, Annex VII data categories, Commission database, and evidence to retain.
- [EED energy audit report contents: what should be included?](/artifacts/eu/energy-efficiency-directive/faq/audit-report-contents.md): FAQ on EU Energy Efficiency Directive audit report contents, covering Annex VI criteria, EN 16247 context, evidence, recommendations, and action-plan linkage.
- [EED National Transposition Evidence](/artifacts/eu/energy-efficiency-directive/national-transposition-evidence.md): How to evidence national transposition of Directive (EU) 2023/1791 without inventing Member State obligations: EU proof points, national-law checks, retained records, and source limits.
- [EED penalties: what does Directive (EU) 2023/1791 require?](/artifacts/eu/energy-efficiency-directive/faq/penalties.md): FAQ on EU Energy Efficiency Directive penalties, Member State enforcement rules, and the audit, energy-management, action-plan, and reporting evidence that reduces enforcement risk.
- [EED Public Bodies FAQ: 1.9% Reduction and 3% Renovation Duties](/artifacts/eu/energy-efficiency-directive/faq/public-bodies.md): FAQ on EU Energy Efficiency Directive public-body duties: who is in scope, the 1.9% final energy consumption reduction, 3% public-building renovation rule, caveats, and records.
- [EED public body obligations: 1.9% energy reduction and 3% renovation](/artifacts/eu/energy-efficiency-directive/public-body-obligations.md): source-linked guide to EU Energy Efficiency Directive public-body duties: Article 5 final-energy reduction, Article 6 building renovation, inventories, caveats, and evidence.
- [EED reporting and metrics: Article 11 action plans and Article 12 data centres](/artifacts/eu/energy-efficiency-directive/reporting-and-metrics.md): source-linked EU Energy Efficiency Directive reporting guide covering Article 11 audit action-plan records, Article 12 data-centre metrics, and Eurostat consumption indicators.
- [EED threshold triage workflow for 10 TJ and 85 TJ routes](/artifacts/eu/energy-efficiency-directive/threshold-triage-workflow.md): A source-grounded workflow for collecting all energy carriers, calculating the three-year average, and routing EED audit or energy-management-system actions.
- [EED vs EPBD: Energy Efficiency and Building Performance](/artifacts/eu/energy-efficiency-directive/eed-vs-epbd.md): Compare the EU Energy Efficiency Directive with EPBD building-performance workstreams for enterprise energy audits, energy management, public-sector duties, data centres, and building certificates.
- [EN 16247-1 audit structure under the EU Energy Efficiency Directive](/artifacts/eu/energy-efficiency-directive/en-16247-audit-structure.md): How to structure an EN 16247-1 energy audit for EED Article 11 and Annex VI: scope, data, site work, analysis, report outputs, recommendations, and evidence.
- [Energy Efficiency Directive vs CSRD](/artifacts/eu/energy-efficiency-directive/energy-efficiency-directive-vs-csrd.md): Compare EED operational energy duties with CSRD sustainability reporting work, including where EED audit, energy-management and data-centre evidence may be reused.
- [EU EED 85 TJ and 10 TJ enterprise thresholds under Article 11](/artifacts/eu/energy-efficiency-directive/85-tj-and-10-tj-enterprise-thresholds.md): Article 11 guidance for enterprises checking the EU Energy Efficiency Directive 85 TJ energy-management-system threshold and 10 TJ energy-audit threshold.
- [EU EED Article 11 Energy Audits: 10 TJ threshold, cadence, and evidence](/artifacts/eu/energy-efficiency-directive/energy-audits.md): Grounded guide to Energy Efficiency Directive Article 11 energy audit obligations, including the 10 TJ trigger, four-year cadence, Annex VI criteria, EN 16247 relation, and action-plan evidence.
- [EU EED Article 12 data centre reporting and performance](/artifacts/eu/energy-efficiency-directive/data-centre-reporting-and-performance.md): Article 12 of the EU Energy Efficiency Directive requires qualifying data centre owners and operators to publish annual energy performance information and feed the European database.
- [EU EED audit frequency: Article 11 cadence and EMS route](/artifacts/eu/energy-efficiency-directive/faq/audit-frequency.md): FAQ on EU Energy Efficiency Directive Article 11 audit frequency: 10 TJ and 85 TJ energy-consumption thresholds, first audit timing, four-year cadence, EMS alternative, and evidence.
- [EU EED Data Centre Reporting Workflow](/artifacts/eu/energy-efficiency-directive/data-centre-reporting-workflow.md): Workflow for identifying in-scope EU data centres, collecting Annex VII energy-performance data, checking evidence, and preparing annual EED reporting.
- [EU EED Implementation Rate Tracking: evidence fields and caveats](/artifacts/eu/energy-efficiency-directive/implementation-rate-tracking.md): Track Energy Efficiency Directive implementation without inventing a headline rate: NECP action status, Eurostat distance-to-target data, audit scheme records, owners, and transposition caveats.
- [EU Energy Efficiency Directive action plan evidence workflow](/artifacts/eu/energy-efficiency-directive/action-plan-evidence-workflow.md): Build an evidence workflow for EU Energy Efficiency Directive energy-audit and energy-management action plans, including records, owners, tracking fields, and review triggers.
- [EU Energy Efficiency Directive Applicability Test: 85 TJ, 10 TJ, Data Centres](/artifacts/eu/energy-efficiency-directive/applicability-test.md): Check whether an enterprise, public body, or data centre falls under Energy Efficiency Directive duties for energy management systems, audits, public-sector energy use, public buildings, or Article 12 data-centre reporting.
- [EU Energy Efficiency Directive Article 11 EMS vs Energy Audit Route](/artifacts/eu/energy-efficiency-directive/ems-vs-audit-route-workflow.md): Compare Article 11 EMS and energy audit routes under Directive (EU) 2023/1791: 85 TJ and 10 TJ thresholds, three-year average consumption, Annex VI audit criteria, outputs, and evidence.
- [EU Energy Efficiency Directive Article 11 energy management systems](/artifacts/eu/energy-efficiency-directive/energy-management-systems.md): Article 11 EMS guide for enterprises above the 85 TJ threshold, covering certified energy management systems, audit links, action plans, energy data, and evidence.
- [EU Energy Efficiency Directive checklist for enterprise energy audits, EMS, data centres and public-sector duties](/artifacts/eu/energy-efficiency-directive/checklist.md): Checklist for Directive (EU) 2023/1791 covering enterprise energy-consumption thresholds, energy management systems, energy audits, Annex VI evidence, data-centre reporting and public-sector checks.
- [EU Energy Efficiency Directive compliance: audits, EMS, data centres](/artifacts/eu/energy-efficiency-directive/compliance.md): Grounded EU Energy Efficiency Directive compliance guide covering Article 11 energy management and audit thresholds, data-centre reporting, public-body duties, owners, and evidence.
- [EU Energy Efficiency Directive deadlines and compliance calendar](/artifacts/eu/energy-efficiency-directive/deadlines-and-compliance-calendar.md): Calendar of grounded EU Energy Efficiency Directive dates for transposition, Article 11 energy audits and EMS duties, data-centre reporting, and public-sector obligations.
- [EU Energy Efficiency Directive energy audit report template](/artifacts/eu/energy-efficiency-directive/energy-audit-report-template.md): A grounded energy audit report template for EED Article 11 and Annex VI: scope, measured consumption data, analysis, life-cycle costing, recommendations, owners, action-plan links, and evidence.
- [EU Energy Efficiency Directive FAQ](/artifacts/eu/energy-efficiency-directive/faq.md): Answers to common EU Energy Efficiency Directive questions on Article 11 thresholds, energy audits, energy management systems, data centres, public bodies, penalties, audit reports, and reporting overlap.
- [EU Energy Efficiency Directive metering and billing requirements](/artifacts/eu/energy-efficiency-directive/metering-and-billing.md): A grounded guide to EED metering, sub-metering, remote reading, billing information, consumption data access, and customer-facing records.
- [EU Energy Efficiency Directive penalties and enforcement risk](/artifacts/eu/energy-efficiency-directive/penalties-and-fines.md): Article 32 of the EU Energy Efficiency Directive leaves penalties to Member States. Use this page to understand the EU-level rule, the limits of EU-wide fine claims, and the evidence that lowers enforcement risk.
- [EU Energy Efficiency Directive requirements: Article 11, audits, data centres](/artifacts/eu/energy-efficiency-directive/requirements.md): Source-grounded guide to core EED requirements: Article 11 EMS and audit thresholds, Annex VI audit criteria, data-centre reporting, public-body duties, action plans, and evidence.
- [EU Energy Efficiency Directive scope: who must comply](/artifacts/eu/energy-efficiency-directive/scope-and-who-must-comply.md): source-linked EED scope guide for undertakings, public bodies, data centres, energy-consumption thresholds, audits, energy management systems, and national transposition checks.
- [How can EED records support CSRD and ESRS E1 evidence?](/artifacts/eu/energy-efficiency-directive/faq/csrd-and-esrs-e1-overlap.md): FAQ on using EU Energy Efficiency Directive audit, management-system, and data-centre records as evidence inputs for sustainability reporting without treating EED as CSRD or ESRS advice.
- [ISO 50001 vs EU Energy Efficiency Directive](/artifacts/eu/energy-efficiency-directive/iso-50001-vs-energy-efficiency-directive.md): Compare ISO 50001 evidence with EU Energy Efficiency Directive Article 11 obligations for the 85 TJ energy-management-system route and 10 TJ audit route.
- [Timeline for Energy Efficiency Directive: practical implementation guide](/artifacts/eu/energy-efficiency-directive/timeline.md): Practical Energy Efficiency Directive guidance for Timeline, with source-linked decisions, owners, evidence records, and implementation steps.


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