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Whether it concerns EED audits, CSRD, EBS or the upcoming GACS obligation from 2026 onwards, ista offers you a clear roadmap, compliant reports and concrete insights that turn obligations into opportunities.
The rules surrounding energy and CO₂ are expanding rapidly, with EU directives, Dutch laws and new reporting requirements constantly evolving. With so many different standards – from the European Energy Efficiency Directive (EED) and the Corporate Sustainability Reporting Directive (CSRD) to the Energy Registration and Monitoring System (EBS), mandatory under the energy saving obligation, and the upcoming Building Automation and Control System (GACS) obligation from 2026 – it can be difficult to keep track of which rules apply to your business and how you can comply with them.
That's where ista comes in. We guide you through the complex regulatory landscape, starting with a thorough compliance assessment and a tailor-made roadmap for your business. We then support you in collecting data, preparing audit reports and performing cost-saving analyses, so that obligations are turned into opportunities.
With ista as your partner, compliance becomes easy. This saves you energy, reduces costs and improves your sustainability performance.
Meet your EED audit obligations every four years with accurate, auditor-supported data. ista ensures that your reports are compliant and transparent and in line with both EU and UK regulations.
Integrate energy and CO2 data directly into statutory reporting, minimise compliance risks and ensure smooth submissions to the RVO via the EBS tool.
Access reliable energy and carbon data to support CSRD reporting, ESG frameworks and Net Zero strategies. ista makes compliance easy and delivers insights you can use to make measurable progress.
Go beyond reporting: ista links audits with actionable efficiency measures. From the Effective Measures List (EML) to preparing for GACS 2026, we help you save costs, reduce emissions and protect the long-term value of assets.
The European Energy Efficiency Directive requires large companies to conduct an energy audit every four years. The aim is to identify opportunities to improve energy efficiency and set up an energy management system. In the Netherlands, companies must report their audit to the Netherlands Enterprise Agency (RVO). If you fail to report on time, the RVO may impose enforcement measures, including fines for non-compliance.
The EED audit obligation applies to large companies operating in the Netherlands. A company qualifies as ‘large’ if it has:
Some companies are exempt if they already hold an equivalent certification or quality label, such as:
An energy audit in accordance with the EED is a systematic assessment of a company's energy consumption, aimed at identifying and quantifying efficiency potential. It usually includes:
In summary: Conducting an energy audit is a legal requirement for many Dutch companies, but it also provides them with a structured plan to reduce costs and CO₂ emissions and make their business operations more sustainable in line with EU and Dutch targets.
For Dutch companies, the EED audit requirement 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 companies find difficult to navigate. ista Nederland not only provides reports, we offer a clear step-by-step plan for compliance that shows exactly which laws apply to your company and how you can turn legal obligations into cost-saving opportunities.
When it comes to energy audits and reporting, ista is more than just a service provider – we are your reliable partner in compliance and performance. Our audit reports are fully aligned with EED, CSRD, ESG and Dutch EBS requirements and also highlight cost-saving opportunities to strengthen your business case.
ista offers a comprehensive, all-in-one solution that covers everything from data collection and compliance reporting to tailor-made savings analysis and ROI calculations. With over 25 years of experience, our experts can translate complex regulations into clear, actionable steps.
We operate across Europe and 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 continuous digital monitoring and performance tracking long after the initial audit.
In short, ista offers a practical roadmap, not just a report, to help you stay compliant today and prepare for tomorrow's energy challenges.
Monitoring and documenting energy consumption 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 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 measures and financial penalties. ista can assist you in maintaining full compliance with the regulations.
The tool for a complete insight into the functioning of your energy installation.
Make smarter energy choices with our online platform that monitors and optimises consumption across all your locations.
MinuteView is ista's real-time energy monitoring platform, designed to enhance your energy audits and ESG reporting. This smart tool gives you real-time insight into energy and CO₂ data from all your locations. Automated monitoring, smart alerts and exportable reports make compliance easy and transparent. MinuteView not only monitors energy, it turns audit preparation and ESG transparency into data-driven action.
From 2026, Dutch law will require companies with large utility buildings and a heating or cooling capacity of 290 kW to comply with the Building Automation and Control System (GACS). From 2030, this requirement will even apply to buildings with a capacity of 70 kW or more – which includes practically all buildings.
Compliance with GACS means stricter standards for building automation and energy management, including the obligation to draw up a phased upgrade plan by May 2026 at the latest.
For many companies, the complexity of audits and reporting with GACS will increase, requiring extra focus. With ista at your side, you will receive a clear step-by-step plan that makes compliance manageable and keeps your energy strategy on track.
From compliance checks to continuous monitoring, ista makes energy audits and reporting simple, structured and usable. Our experts guide you every step of the way to ensure full compliance and measurable savings.
We review your company profile and reporting obligations, identify which regulations apply to you, and check whether your measurement setup meets the requirements of the EED, CSRD, EBS, and GACS.
We collect your energy data and invoices, as well as your building data. If necessary, we also conduct an on-site audit to identify any missing information and discover opportunities for efficiency improvements.
Our energy performance analysis compares our energy consumption with that of our colleagues and legal standards, and reveals inefficiencies and areas for improvement.
We provide a structured Compliance Audit Report that meets EED, CSRD, ESG and EBS requirements and offers a clear picture of both risks and opportunities.
Our Energy Saving 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.
As the Netherlands moves closer to achieving its climate and energy targets under the Climate Agreement 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 complying with strict monitoring and reporting obligations.
Energy Saving Obligation (ESO)
The ESO 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, with reference to the Recognised Measures List (EML) — a list of recognised energy efficiency measures. Non-compliance may result in enforcement measures by local environmental authorities.
Building Automation and Control System (GACS) 2026
From 2026, large non-residential buildings in the Netherlands must have an advanced building automation and control system, in accordance with the EU Energy Performance of Buildings Directive (EPBD). The GACS system makes it possible to continuously monitor, analyse and optimise a building's energy performance, enabling owners to meet efficiency targets and reduce operating costs.
ISO 50001
ISO 50001 is the internationally recognised standard for energy management systems. Although 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 used by companies that want to formalise their sustainability strategies and improve their ESG reporting.
DIN EN ISO 14064
This is the international standard for greenhouse gas accounting and verification. The regulation sets out the principles and requirements for measuring, monitoring, reporting and verifying greenhouse gas emissions and removals. For Dutch companies, it ensures that CO₂ reporting is accurate, consistent and in line with best international practices. This supports compliance with the Corporate Sustainability Reporting Directive (CSRD) and other environmental, social and governance (ESG) frameworks.
ESG and CSRD reporting
The Corporate Sustainability Reporting Directive (CSRD) broadens the scope of non-financial reporting requirements and extends them to a wider range of companies, including many in the Netherlands. It requires detailed disclosure of environmental, social and governance (ESG) performance, including information on energy consumption, carbon emissions and progress towards climate targets. Reliable, verifiable energy data is essential for compliance.
In this regulatory landscape, energy audits serve both as a compliance requirement and a business opportunity. They not only ensure compliance with the law, but also identify cost-saving measures and efficiency gains.
Large enterprises are required 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 exceeding €50 million and a balance sheet total exceeding €43 million.
Yes. Companies that are certified according to ISO 50001 or ISO 14001 in combination with ISO 14051 are exempt, as are organisations with recognised quality labels from the Ministry of Economic Affairs and Climate Policy.
Failure to submit an audit report on time may result in enforcement measures and penalties for non-compliance with the rules by the RVO or local environmental authorities. Penalties vary, but may include financial penalties or administrative orders to comply.
Companies that consume 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 Effective Measures List (EML).
From 2026 onwards, large non-residential buildings will be required to install advanced Building Automation and Control Systems (BACS) in order to comply with stricter automation and monitoring standards. A phased roadmap will be required from May 2026 onwards; additional rules for smart energy management will apply from 2027 onwards.
Yes. Our audit process provides reliable data on energy and carbon performance that can be directly integrated into CSRD disclosures and broader ESG frameworks.
No. ista operates throughout Europe and can tailor audits for companies to international portfolios, ensuring consistent compliance and efficiency strategies across all locations.
Our bespoke solutions are designed to help our customers reduce their environmental impact, improve health and safety in their buildings, and save on energy costs.
For a complete understanding of the energy system's performance.
