Phase 2 ESOS Guidance

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The latest ESOS guidance for Phase 2 has been released.  The latest version has been updated to reflect the changed timings for the second compliance period (often referred to as Phase 2) as well as including some additional clarification on the definitions of large undertakings, exempt organisations and calculating energy values.  It can be found here:  https://www.gov.uk/government/publications/comply-with-the-energy-savings-opportunity-scheme-esos (external link).