You are visiting the wrong ista website.
Would you like to switch to the right ista website?
From EED audits to CSRD, EBS and GACS 2026 — ista gives you a clear roadmap, compliant reports, and actionable insights that turn obligations into opportunities.
With EU directives, Dutch laws and new reporting duties continually emerging, the rules around energy and CO₂ are expanding fast. With so many different standards around – from European Energy Efficiency Directive (EED) and Corporate Sustainability Reporting Directive (CSRD) to Energiebesparingsplicht. (EBS) and the upcoming Gebouw Automatisering en Controle Systeem (GACS) 2026 regulation – keeping on top of which ones apply to your business and how to stay compliant can be tricky.
That’s where ista comes in. We will help you navigate the regulatory landscape, beginning with a thorough compliance assessment and a customised roadmap for your company. We then handle data collection, audit reporting and cost-saving analysis, turning obligations into opportunities.
With ista as your partner, compliance becomes straightforward, helping you to save energy, reduce costs and strengthen your sustainability performance.
Meet your EED audit obligations every four years with accurate, auditor-backed data. ista ensures your reports are compliant, transparent, and aligned with both EU and Dutch regulations.
Integrate energy and carbon data directly into statutory reporting, minimise compliance risks, and ensure smooth submissions to the RVO via the EBS Tool.
Access reliable energy and CO₂ data to support CSRD reporting, ESG frameworks, and Net Zero strategies. ista makes compliance simple and delivers insights you can use to drive measurable progress.
Go beyond reporting: ista connects audits with actionable efficiency measures. From the Effectieve Maatregelenlijst (EML) to preparing for GACS 2026, we help you cut costs, reduce emissions, and protect long-term asset value.
The European Energy Efficiency Directive obliges large enterprises to perform an energy audit every four years. The goal: to identify opportunities for improving energy efficiency and to establish an energy management system. In the Netherlands, companies must report their audit to the Rijksdienst voor Ondernemend Nederland (RVO). If you fail to report on time, the RVO can impose enforcement measures, including non-compliance penalties.
The EED Audit Obligation applies to large enterprises active in the Netherlands. A company qualifies as “large” if it has:
Some enterprises are exempt if they already have an equivalent certification or quality label, such as:
An energy audit in line with the EED is a systematic review of a company’s energy consumption, aimed at identifying and quantifying efficiency potential. It typically includes:
In summary: While carrying out an energy audit may be a legal requirement for many Dutch companies, it also provides them with a structured plan for reducing costs and CO₂ emissions, and for making their operations more sustainable in line with EU and Dutch goals.
For Dutch companies, the EED audit obligation is just the beginning. National regulations impose additional requirements, making compliance more complex.
These overlapping EU and Dutch obligations create a regulatory environment that many businesses find difficult to navigate. ista Netherlands doesn't just deliver reports — we provide a clear compliance roadmap showing exactly which laws apply to your company and how to turn legal duties into cost-saving opportunities.
When it comes to energy audits and reporting, ista is more than just a service provider — we’re your compliance and performance partner. Our audit reports fully align with EED, CSRD, ESG and Dutch EBS requirements, and also uncover cost-saving opportunities to strengthen your business case.
ista offers a comprehensive, one-stop solution, covering everything from data collection and compliance reporting to bespoke savings analysis and ROI calculations. With over 25 years' experience, our experts can translate complex regulations into clear, actionable steps.
Operating across Europe, we can harmonise audits for companies with international portfolios, ensuring consistency and efficiency. With the option to integrate results into MinuteView, you can enjoy the benefits of ongoing digital monitoring and performance tracking long after the initial audit.
In short, ista provides a practical roadmap, not just a report, to help you stay compliant today and prepare for tomorrow's energy challenges.
Monitoring and documenting energy use and CO₂ emissions gives companies a clear picture of their environmental impact, enabling them to report with confidence under the EED, CSRD and ESG frameworks.
Energy audits reveal inefficiencies and highlight cost-saving measures, ranging from quick wins such as lighting upgrades to long-term investments with a proven return on investment (ROI).
Failure to comply with obligations such as EED audits or EBS reporting via the RVO may result in enforcement action and financial penalties, but ista can help you to stay fully compliant.
Combining our one-stop solutions with innovative technology in our devices means that managing your metering options has never been easier. Find out more about the devices that complement the ista eco-system for your property.
MinuteView is ista’s real-time energy monitoring platform, designed to empower your energy audits and ESG reporting. The smeart tool gives you real-time insight into energy and CO₂ data across all your sites. Automated monitoring, smart alerts, and exportable reports make compliance simple and transparent. MinuteView doesn’t just monitor energy – it transforms audit preparation and ESG transparency into proactive, data-driven action.
From 2026, Dutch law will require large non-residential buildings to comply with the Gebouw Automatiserings- en Controle Systeem. GACS compliance will mean stricter standards for building automation and energy management, as well as an obligation to have a phased upgrade plan in place by May 2026.
For many companies, GACS adds another layer of complexity to existing audit and reporting duties. With ista at your side, you get a step-by-step roadmap that makes compliance manageable and keeps your energy strategy on track.
From compliance check to ongoing monitoring — ista makes energy audits and reporting simple, structured, and actionable. Our experts guide you through every step to ensure full compliance and measurable savings.
We will review your company profile and reporting obligations, identify which regulations apply to you, and check that your metering setup meets the requirements of the EED, CSRD and GACS.
We gather your energy data and invoices, as well as your building details. If necessary, we will also conduct an on-site audit to identify any missing information and spot efficiency opportunities.
Our Energy Performance Analysis benchmarks our energy use against that of our peers and legal standards, revealing inefficiencies and areas for improvement.
We deliver a structured Compliance Audit Report that fulfils EED, CSRD, ESG and EBS requirements, offering a clear view of both risks and opportunities.
Our Energy Savings Report provides tailored advice on cost-effective measures, ROI calculations and subsidies. Priorities range from quick wins to long-term investments.
Our experts support you in implementing measures and preparing structured reports for stakeholders and authorities.
We support your annual or semi-annual reporting cycles with follow-up and continuous reporting, and you have the option to integrate results into MinuteView for ongoing monitoring.
This is an example text.
This is an example
Example
With years of experience and a deep understanding of energy billing requirements, we set the industry standard for precision, reliability, and innovation.
As the Netherlands move closer to achieving its climate and energy goals under the Klimaatakkoord and EU directives, organisations are under increasing pressure to reduce CO₂ emissions, improve energy efficiency, and provide transparent reports on their progress. For many companies, an energy audit is no longer optional; it is a legal requirement that forms the basis for compliance with strict monitoring and reporting obligations.
Energiebesparingsplicht (EBS)
The EBS is a mandatory scheme that requires companies and institutions with significant energy consumption to implement cost-effective energy-saving measures with a payback period of five years or less. These measures must be reported every four years via the EBS Tool, referencing the Erkende Maatregelenlijst (EML) — a list of recognised energy efficiency actions. Failure to comply can result in enforcement action by local environmental authorities.
Gebouw Automatiserings- en Controle Systeem (GACS) 2026
From 2026 onwards, large non-residential buildings in the Netherlands will be required to have an advanced building automation and control system in place, in line with the EU Energy Performance of Buildings Directive (EPBD). The GACS system enables the continuous monitoring, analysis and optimisation of a building’s energy performance, helping owners to meet efficiency targets and reduce operating costs.
ISO 50001
ISO 50001 is the internationally recognised standard for energy management systems. While voluntary, it provides a proven framework for monitoring and improving energy performance and can be used to demonstrate compliance with EBS and other regulations. It is often adopted by companies aiming to formalise sustainability strategies sustainability strategies and improve their ESG reporting.
DIN EN ISO 14064
This is the international standard for greenhouse gas accounting and verification. It sets out the principles and requirements for measuring, monitoring, reporting and verifying greenhouse gas emissions and removals. For Dutch businesses, it ensures that CO₂ reporting is accurate, consistent, and aligned with best international practice. This supports compliance with the Corporate Sustainability Reporting Directive (CSRD) and other environmental, social, and governance (ESG)-related frameworks.
ESG & CSRD Reporting
The Corporate Sustainability Reporting Directive (CSRD) broadens the scope of non-financial reporting requirements, extending them to a wider range of companies, including many in the Netherlands. It requires the detailed disclosure of environmental, social and governance (ESG) performance, including information on energy use, CO₂ emissions and progress towards climate targets. Reliable, verifiable energy data is essential for compliance.
In this regulatory landscape, energy audits serve as both a compliance requirement and a business opportunity. As well as ensuring legal compliance, they also identify cost-saving measures and efficiency gains.
Large enterprises are obliged to conduct an EED energy audit every four years. A company qualifies as “large” if it has at least 250 employees or an annual turnover above €50 million and a balance sheet total above €43 million.
Yes. Companies certified under ISO 50001 or ISO 14001 combined with ISO 14051 are exempt, as are organisations with approved quality labels from the Ministerie van Economische Zaken en Klimaat.
Failure to submit an audit report on time can lead to enforcement measures and non-compliance penalties by the RVO or local environmental authorities. Penalties vary but may include financial fines or administrative orders to comply.
Companies consuming more than 50,000 kWh of electricity or 25,000 m³ of gas per year must implement all cost-effective energy-saving measures with a payback period of five years or less. These measures must be reported via the EBS Tool using the Effectieve Maatregelenlijst (EML).
From 2026, large non-residential buildings must install advanced Gebouw Automatiserings- en Controle Systemen (GACS) to meet stricter automation and monitoring standards. From May 2026, a phased roadmap will be required; from 2027, additional smart energy management rules apply.
Yes. Our audit process delivers reliable data on energy and CO₂ performance that can be integrated directly into CSRD disclosures and broader ESG frameworks.
No. ista operates across Europe and can align audits for companies with international portfolios, ensuring consistent compliance and efficiency strategies across all sites.
Our custom solutions are designed to help our clients reduce their environmental impact, improve health and safety in their buildings and save on energy costs.
Track utility usage accurately for billing fairness.
Manage and reduce energy usage strategically.