ESOS requires organisations with an annual turnover exceeding €50m and a balance sheet exceeding €43m to comply with ESOS. Clients have asked if these figures based on Net or Gross values?
The Government’s guidance is unclear so we contacted the Environment Agency requesting clarification, this was there reply:
‘The turnover figure is the top figure on the profit and loss statement and is therefore before either gross or net figures.
The balance sheet figure of 43 million Euros is based on the gross figure.’