We recently have had several clients who are not for profit organisations get in contact asking for our help to determine if they fall within the scope of ESOS. Below is the response we sent based on information from both EA & DECC guidance:
“The EA guidance Section 1 (intro section before heading 1.1) states that an ‘undertaking’ is a corporate body or partnership or an unincorporated association carrying on a trade or business, with or without a view to profit.
The DECC guidance effectively amounts to the same thing, its just its not written in its own ‘Not for Profit’ section in the EA guidance.
Organisations that meet the definition of an undertaking, meet the ESOS qualification criteria and are not exempt by virtue of being a contracting authority (See section 1.2 of the EA guidance) will need to comply with ESOS regardless of their line of business.”