FAQEED Annex VIEU

EU Energy Efficiency Directive What should an EED energy audit report include?

An EED audit report should be built around Annex VI: measured and traceable energy data, a representative consumption-profile review, identified measures, renewables potential, life-cycle costing where possible, and validated savings calculations.

For enterprises subject to Article 11 audits, the report also needs to support the management action plan and the published recommendation implementation rate, subject to confidentiality protections.

Author
Sorena AI
Published
May 9, 2026
Updated
May 9, 2026
Questions
4

Structured answer sets in this page tree.

Primary sources
3

Cited legal and guidance references.

Publication metadata
Sorena AI
Published May 9, 2026
Updated May 9, 2026
Overview

Under Directive (EU) 2023/1791, audit report contents are not a free-form narrative. Article 11 points to Annex VI minimum criteria, and those criteria determine whether an energy audit is useful enough to support recommendations, management review, historical tracking, and follow-up action.

Search this module

Find a question or answer quickly

4 of 4 questions
Question 1

What should an EED energy audit report include?

The report should show enough evidence for a reviewer to understand the audited boundary, the energy baseline, the significant uses of energy, the proposed efficiency measures, and the savings logic behind each recommendation. Annex VI requires audits to use up-to-date, measured, traceable operational data on energy consumption and, for electricity, load profiles.

The report should also cover the consumption profile of buildings or groups of buildings, industrial operations or installations, and transportation where those are relevant to the enterprise. That scope matters because Annex VI requires the audit to be proportionate and sufficiently representative to give a reliable picture of overall energy performance and the most significant improvement opportunities.

  • Scope and boundaries: sites, activities, facilities, buildings, industrial operations, installations, and transport covered or excluded.
  • Energy data pack: measured consumption data, electricity load profiles where relevant, traceability back to meters, bills, submetering, operational records, or other retained evidence.
  • Consumption-profile review: major energy uses, operating patterns, abnormal loads, and the basis for deciding the audit is representative.
  • Recommendations: energy efficiency measures to decrease consumption and the potential for cost-effective use or production of renewable energy.
  • Savings case: detailed and validated calculations for proposed measures, including assumptions, units, baseline period, and uncertainty or limitation notes.
  • Economic case: life-cycle cost analysis where possible, not only simple payback, so long-term savings, residual values, and discount rates are visible.
Citations
Question 2

How does EN 16247 relate to EED audit report contents?

EED Annex VI is the legal minimum-criteria anchor. Article 11 says Member States must establish transparent and non-discriminatory minimum criteria in accordance with Annex VI and taking relevant European or international standards into consideration.

EN 16247-1:2022 is relevant because it specifies requirements, a common methodology, and deliverables for energy audits. It should be treated as a standards framework that can help structure the audit process and report deliverables, while the EED Annex VI criteria remain the key legal checks for the public-facing FAQ answer.

  • Use Annex VI as the checklist for whether the report covers the required data, scope, measures, cost analysis, representativeness, calculations, and storable records.
  • Use EN 16247-1:2022 as a methodology and deliverables reference when selecting report sections, audit stages, and evidence handover expectations.
  • Do not assume a generic standards certificate substitutes for the EED audit criteria unless the underlying management or environmental system includes an energy audit based on Annex VI.
Citations
Question 3

What evidence should support the audit report?

The evidence file should let the enterprise, auditor, competent authority, or later reviewer reproduce the main conclusions without relying on memory. Annex VI expressly requires audit data to be storable for historical analysis and performance tracking.

A useful report therefore separates raw inputs, calculation workpapers, site observations, recommendation logic, and management follow-up. That structure also supports Article 11 action plans, because each recommendation needs a decision on technical or economic feasibility and an implementation measure where feasible.

  • Measured data extracts, meter registers, bills, submetering exports, production or occupancy data used for normalization, and electricity load profiles where relevant.
  • Site list, process list, transport boundary, sampling rationale, and explanation of why the audited sample is representative.
  • Calculation sheets for each proposed measure, with baseline, expected savings, cost assumptions, life-cycle cost inputs, residual value assumptions, discount-rate assumptions, and sensitivity notes where used.
  • Recommendation register showing energy efficiency measures, renewable energy opportunities, technical feasibility, economic feasibility, responsible owner, and action-plan status.
  • Quality-control evidence such as auditor qualifications or independence checks required by the Member State scheme, review comments, and final management submission record.
  • A retained historical archive so future audits can compare performance, validate implementation, and update measures rather than starting from scratch.
Citations
Recommended next step

Turn EED audit findings into action-plan evidence

Use Sorena to connect Annex VI audit criteria, recommendation registers, feasibility decisions, and retained evidence before management review or public reporting.

Question 4

How should the report connect to recommendations and the Article 11 action plan?

For enterprises subject to Article 11(2), the audit report should be written so the recommendations can be converted into a concrete and feasible action plan. Article 11 says the action plan is based on the audit recommendations, identifies measures to implement each recommendation where technically or economically feasible, and is submitted to enterprise management.

The report should not stop at a list of possible projects. Each recommendation should include enough technical, savings, cost, and feasibility information for management to decide whether to implement it, defer it, or explain why it is not technically or economically feasible. Article 11 also requires publication of the action plans and recommendation implementation rate in the enterprise annual report, subject to trade-secret and confidentiality protections.

  • Recommendation text should identify the affected system, expected energy saving, implementation dependency, cost basis, and calculation reference.
  • Feasibility notes should distinguish technical blockers from economic blockers instead of merging both into a vague priority score.
  • The management submission package should include the audit report, recommendation register, action plan, exception rationale for non-implemented recommendations, and implementation-rate method.
  • Confidential business information should be separated from publishable action-plan and implementation-rate content so Article 11 transparency can be handled without exposing protected details.
Citations
Primary sources

References and citations

eur-lex.europa.eu
Referenced sections
  • Article 11 links audit recommendations to a concrete action plan, management submission, and publication of action-plan and implementation-rate information.
"concrete and feasible Action Plan"
Related guides

Explore more topics

Annex VI energy audit criteria under the EU Energy Efficiency Directive
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?
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 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 Article 11 corporate group and site aggregation FAQ
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
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
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 National Transposition Evidence
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?
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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?
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
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
Practical Energy Efficiency Directive guidance for Timeline, with source-linked decisions, owners, evidence records, and implementation steps.