Commission Recommendation (EU) 2024/2002 of 24 July 2024 setting out guidelines for the interpretation of Article 11 of Directive (EU) 2023/1791 as regards energy management systems and energy audits

Overview

The Recommendation gives interpretative guidelines for Member States transposing Article 11 of Directive (EU) 2023/1791 (the EED recast) and replaces the 2013 guidance note SWD (2013) 447. The main change is scope: the earlier text looked at whether an enterprise was an SME, while Article 11 looks at average annual consumption over the previous three years across all energy carriers. Enterprises above 85 TJ implement an energy management system; those above 10 TJ without one are subject to an energy audit. The text notes that binding interpretation of Union law belongs exclusively to the Court of Justice.

The recommended consumption calculation relies on energy bills invoiced to the enterprise and self-consumption of renewable energy (with energy fed to the grid subtracted), aiming at reasonable effort for enterprises and Member States. System boundaries are not defined in the directive; all carriers and all uses, including ventilation, lighting, heating, cooling, transport, data storage and production, are counted. For complex structures only linked enterprises (more than 50% control) are added, not partners; in the worked example A is linked to B and D, totals 91 TJ and must implement an energy management system. Member States may build a pre-selected list and require annual reporting and self-declaration.

For energy management systems, enterprises above 85 TJ need a system certified by an independent body, with ISO 50001 named as the most relevant standard. ISO 50001 treats the energy review as part of the plan-do-check-act cycle; audits under ISO 50002 or EN 16247-1 are not needed for certification, though audits can support the review. The directive sets no certification date, so Member States may require a certificate within the two-year period. For audits, the recommendations must lead to a concrete, feasible action plan transmitted to management, with the plan and implementation rate published in the annual report.

Audit quality rests on Annex VI. Point (c) for the first time explicitly requires identifying energy efficiency measures that decrease consumption, and audits must be proportionate and sufficiently representative to give a reliable picture of overall performance. For minimum coverage, some Member States require 65-90% of total consumption; another approach covers every area with at least a 10% share, giving at least 80% total coverage. Audit data must be storable for historical analysis. On cost-effectiveness, a cited study puts audit payback at 3.1 years or less, and under 1.16 years for enterprises above 10 TJ.

Deadlines and exemptions are also set out. Article 11(1) gives two years (10 October 2027) and Article 11(2) one year, and the Recommendation suggests the same periods for enterprises that come into scope later. Falling below 10 TJ removes the audit duty, and energy performance contract or ISO 14000/EMAS exemptions apply only if the system covers an audit meeting Annex VI. The text is interpretative, national implementation remains with Member States, and it contains no data-centre-specific provision.

Key points

1. The scope trigger moved from enterprise size to average annual energy consumption over the previous three years: above 85 TJ requires an energy management system, above 10 TJ without one requires an energy audit.
2. The calculation counts all energy carriers and all uses including data storage; the basis is energy bills invoiced to the enterprise plus renewable self-consumption, with energy fed to the grid subtracted.
3. For complex structures, linked enterprises (more than 50% control) are added and partner enterprises are not; the worked example totals 91 TJ and triggers an energy management system.
4. Energy management systems above 85 TJ must be certified by an independent body; ISO 50001 is the most relevant standard.
5. An audit under ISO 50002 or EN 16247-1 is not required for ISO 50001 certification, though audits can support the energy review.
6. Audit recommendations must become an action plan sent to management with technically or economically feasible measures; the plan and implementation rate are published in the annual report.
7. Minimum audit coverage approaches: 65-90% of total consumption in some Member States, or all areas with at least a 10% share giving at least 80% total coverage.
8. Transposition deadline is 11 October 2025; first energy management systems for newly obliged companies by 11 October 2027 and first audits by 11 October 2026.
9. A cited study gives audit payback of 3.1 years or less, and under 1.16 years for enterprises above 10 TJ.
10. Energy performance contract and ISO 14000/EMAS exemptions apply only where an Annex VI compliant energy audit is covered.

Using it in design

• Show in the operations module whether site annual energy crosses 10 TJ (audit) or 85 TJ (certified ISO 50001 energy management system); in unit terms 10 TJ is about 2.78 GWh and 85 TJ about 23.6 GWh.
• Build the threshold calculation over all carriers, not only electricity: generator fuel, heat and other carriers, and subtract energy exported to the grid.
• In metering design, sub-meter every significant energy use with at least a 10% share (IT, cooling, power distribution) so an audit can reach at least 80% coverage.
• Link audit and energy management system checklists to the project, and reflect the requirement that audit data be storable for historical analysis in data retention design.
• Design a measures table tracking cost, payback and implementation status to support the action plan and implementation rate.

Who should read it

Engineers and energy managers who operate or design data centres in the EU and plan for energy management and audit obligations.

Document contents

1. Introduction
2. Legal and policy context
3. Key terms used in these guidelines
4. Methodologies for the calculation of an average annual consumption of an enterprise
5. Obligations related to the energy management system provisions under Article 11(1)
6. Obligations related to the energy audit provisions under Article 11(2)
7. Examples of applying the obligations of paragraphs 1 and 2 of Article 11
8. Promotion of high-quality energy audits to all final customers
9. Exemption from the obligations due to the implementation of an energy performance contract
10. Exemption from the obligations due to the implementation of an environmental management system
11. Reporting requirements

Related standards

• Directive (EU) 2023/1791
• ISO 50001
• ISO 50002
• EN 16247-1

Read the document

Publication details

Authors

European Commission

Publisher

European Commission

Year

2024

Document number

Recommendation (EU) 2024/2002 (CELEX 32024H2002)

Document language

English

Source type

Government / public

Access

Open licence — downloadable

Licence

EU reuse (2011/833/EU) — reuse permitted with acknowledgement of the source

Licence evidence

eur-lex.europa.eu

Citation