Edit obligation

Approval Due Diligence Governance Other Record Keeping Reporting Stakeholder Engagement

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Regulation-wide (no rule set) Companies with an average annual energy consumption of more than 85 TJ Companies with an average annual energy consumption of more than 10 TJ without an energy management system Owners and operators of data centres with an installed IT power demand of at least 500 kW Contracting authorities and contracting entities for contracts above the procurement thresholds Operators of existing district heating and cooling systems with an output of more than 5 MW that do not meet the efficiency criteria Installations that are newly planned or substantially refurbished and exceed the energy input thresholds Transmission and distribution system operators Companies with an average annual energy consumption of more than 10 TJ Data centres with a nominal total energy input of more than 1 MW Electricity transmission and distribution system operators

The company sets out the action plan and the implementation rate of the audit recommendations in its annual report and makes both publicly available. Information subject to Union or national law protecting trade secrets, business secrets and confidentiality may be withheld. The task follows the annual reporting cycle and is therefore recorded separately from drawing up the action plan. The Directive is formally addressed to the Member States; the obligation recorded here reaches the company only through national transposing law, which had to be in force by 11 October 2025.

Das Unternehmen führt den Aktionsplan und die Umsetzungsquote der Auditempfehlungen im Jahresbericht auf und macht beides öffentlich zugänglich. Informationen, die dem Unionsrecht oder dem nationalen Recht zum Schutz von Betriebs- und Geschäftsgeheimnissen und der Vertraulichkeit unterliegen, dürfen zurückgehalten werden. Die Aufgabe folgt dem Jahresberichtszyklus und ist deshalb von der Erstellung des Aktionsplans getrennt erfasst. Die Richtlinie richtet sich förmlich an die Mitgliedstaaten; die hier erfasste Pflicht trifft das Unternehmen erst über das nationale Umsetzungsrecht, das bis zum 11. Oktober 2025 in Kraft zu setzen war.

Sustainability reporting or corporate communications.

Nachhaltigkeitsberichterstattung oder Unternehmenskommunikation.

Reconciliation of the annual report against the action plan and the documented implementation rate.

Abgleich des Jahresberichts mit dem Aktionsplan und der dokumentierten Umsetzungsquote.