These Regulations make changes in relation to the Energy Savings Opportunity Scheme (ESOS) which was established under the Energy Savings Opportunity Scheme Regulations 2014 (the 2014 regulations). ESOS is an energy assessment scheme which requires large organisations in the UK and their corporate group to carry out an audit of the energy used by their buildings, industrial processes and transport in relation to four-year compliance periods. These Regulations introduce a number of changes intended to enhance and standardise ESOS reporting and publication requirements in relation to the compliance period which began on 6 December 2019, and subsequent compliance periods, with the aim of encouraging participants to take action to make energy savings.