Since 2015, the energy audit has been mandatory for large companies. Faced with the environmental and climate emergency, the European Union and France are tightening the regulatory framework. As early as 2026, new companies will have to carry out a regulatory energy audit, with strengthened obligations.

Is your business affected? What changes are coming into effect in 2026? How can you effectively anticipate and prepare for this deadline?

Sirenergies gives you the keys to guarantee your compliance and transform this regulatory evolution into a strategic opportunity.

Business energy audit: the regulatory context

The obligation toenergy audit is part of the European Union's low-carbon strategy. Since its introduction in 2015, the audit has reflected Europe's energy efficiency guidelines, with objectives strengthened in 2023.

Energy efficiency: the European framework

The establishment of the energy audit for large companies is the result of the first European directive on energy efficiency, adopted in 2012 (DEE or EDD for Energy Efficiency Directive).

As part of the climate package Fit for 55, the European Union revised this directive in 2023 in order to accelerate the low-carbon trajectory and reaffirm the fundamental principle of the primacy ofee.

Transposed into French law in May 2025 via the DDADUE law (law containing various provisions to adapt to European Union law), the new version of the directive tightens energy efficiency obligations for businesses, communities and public organizations.

Ambitious energy transition goals for Europe

Directive 2023/1791 sets ever more ambitious energy goals for Europe. Regulatory audit is one of the tools used to achieve them:

• 11.7% reduction of European energy consumption compared to 2020 projections.
• Limiting annual European energy consumption primary energy at 992.5 Mtoe (1309 Mtoe in 2021) and final energy at 763 Mtoe (968 Mtoe in 2021).
• Accelerating energy savings, with a reduction in final consumption of 1.5% over 2026-2027 and 1.9% over 2028-2030. For France, this represents 25 and 32 TWh respectively.

Energy audit: new obligations from 2026

The 2023 European Directive extends the scope of application regulatory energy audit. It includes new eligibility criteria and new obligations for businesses and the public sector.

Who is affected by the mandatory energy audit in 2026?

Since 2015, Alone The companies of more than 250 employees or having a turnover greater than 50 million euros And a Balance sheet greater than 43 million euros were subject to the mandatory energy audit.

Starting in 2026, the scope extends to businesses whose average annual energy consumption exceeds 2.75 GWh (10 TJ) over the last three years. They must now carry out an energy audit every four years. Deadline for carrying out the first audit: by 11 October 2026 at the latest.

Diagram: Sirenergies

Some businesses may benefit from a exemption, subject to conditions :

• Have a Energy Management System (EMS) compliant with the ISO 14001 standard and certified by an independent body.
• Or implement an Energy Performance Contract (CPE) in accordance with legal obligations and integrating the elements of the EMS.

SME and action plans: new obligations

In addition to the energy audit, companies with an average annual energy consumption greater than 23.6 GWh (85 TJ) over the last three years must implement an Energy Management System before October 11, 2027.

In addition, the energy audit must now be accompanied by a “concrete and feasible” action plan, made available to the public. Son progress must be published annually in the annual report.

The exemplarity expected of the public sector

The directive underlines “the leading role of the public sector in the field of energy efficiency”. The objective is ambitious: fall by 1.9% per year the final energy consumption of all public bodies in the Member States compared to 2021.

To achieve this target, the law identifies two main levers:

• The integration of energy efficiency measures in regional and local planning tools.
• La renovation of 3% of the surface of public buildings every year of more than 250 m².

What are the strategic challenges of an energy audit for companies?

Far from being a simple regulatory obligation, auditing is a key element in the energy, environmental and economic strategy of companies.

Energy auditing, a driver of competitiveness

The energy audit allows the company to achieve significant energy savings, which reduce its budget. The precise analysis of energy-consuming items and sources of waste directs investments towards targeted, efficient and profitable solutions. On average, the potential savings on the energy bill is estimated between 10 and 20%.

Reducing energy consumption limit too the company's exposure to price fluctuations electricity and gas.

By combining energy savings and reducing expenses, the company controls its production costs, maintains competitive prices for its consumers and frees up financial resources for strategic projects. These three assets are decisive in consolidating its position on its market and guaranteeing its sustainability.

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Energy audit to prevent sanctions

Failure to comply with the energy audit obligation exposes the company to financial and reputational risks.

The Energy Code provides for financial sanctions in case of breach of the energy audit obligation or non-compliance of the document. THEamends can reach up to 2% of turnover excluding taxes (article L233-4).

One Public warning may affect the reputation of the company, especially if it is listed on the stock exchange or subject to ESG (Environmental, Social and Governance) criteria. Energy transparency is a strategic imperative to maintain its image and credibility.

Energy auditing, an asset for brand image and CSR

In a context of environmental transition, the energy audit is a strategic tool for communication and differentiation.

The audit demonstrates the company's concrete commitment to the environment, provided it is followed byconcrete, visible and measurable actions, integrated into a coherent and structured CSR policy.

By adopting a proactive climate approach, the company affirms its responsible positioning and stands out from the competition. It also responds to growing expectations of stakeholders (investors, customers, employees...) in terms of sustainability and extra-financial performance.

The steps to carry out a compliant energy audit

The energy audit is a strategic corporate document.

Its success is based as much on rigorous preparation as on methodical execution in several key steps.

Know the regulatory requirements for a compliant energy audit

To comply with regulations, an energy audit must comply with the minimum criteria set out by the European directive. He must:

• To be achieved in full impartiality and independence by a qualified expert.
• Relying on up-to-date, measured and traceable operational data.
• Precisely analyze energy consumption and expenditure buildings, industrial processes and technical equipment (electricity, heating, air conditioning, lighting...).
• Suggest concrete recommendations improving energy performance, integrating renewable energies. The proposals are quantified and prioritized according to their ease of implementation, the expected savings and the time of return on investment.

Choosing an approved service provider

To ensure the rigor and reliability of the energy audit, it must be carried out by a qualified and licensed professional.

The directive allows it to be carried out by a expert or internal auditor, subject to the existence of a State control mechanism guaranteeing the quality of the process.

Collecting energy data efficiently

The energy audit is based on a detailed analysis of real energy consumption. For reliable and comprehensive data, its production requires:

• Identify in advance all sites, delivery points, buildings, processes and equipment to be audited.
• Collect accurate data on the energy consumption of the last three years: the company can rely on load curves, its electricity and gas bills, its energy contracts, etc. Automated Remote Metering (CTA) or an energy supervision system facilitates this step.

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Building and implementing a concrete and feasible action plan

For real environmental and financial effects, the energy audit should not be limited to a simple regulatory diagnosis. Its recommendations should serve as a basis for the development of a structured action plan, with quantified objectives and specific deadlines.

This plan identifies the most effective energy saving measures, such as renovation and insulation works, the replacement of energy-consuming equipment, the improvement of heating and air conditioning systems, the establishment of energy management, the use of renewable energies, actions to reduce energy consumption, etc.

Grants and grants Publicly, Energy Savings Loan (PEE), fiscal arrangements, Energy Saving Certificates (CEE) or even private partnerships help to reduce and make the investment profitable.

La traceability And the regular monitoring of its implementation are essential, especially in the context of reporting obligations (annual CSR report, CSRD, monitoring register, etc.).

The steps to carry out a compliant energy audit — Source: Sirenergies

To conclude:

In 2026, the mandatory energy audit is intended to be more demanding, with an expansion of the companies concerned, the integration of an energy management system and the implementation of an action plan.

Is your business affected? Anticipate to avoid this regulatory obligation and turn it into an opportunity. The energy audit is a strategic lever to reduce your costs, optimize your performance and accelerate your energy transition.

Whether mandatory or voluntary, Sirenergies combines the best of advice and technology to help you carry out a compliant energy audit and build an efficient energy strategy.