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The business and financial value that energy efficiency can deliver is considerable. ESOS compliance should therefore not be seen as a tick-box exercise but rather a great opportunity to harness and maximise that value As part of BRE’s briefing papers supported by ESTA, a free to download guide to ‘Gaining value from ESOS audits’ has been published. This guide provides not only a solid overview of the ‘why and how’ of ESOS, but also considers the opportunities and recommendations being identified in Buildings, Industrial and Transport environments. The value of auditing  This can be summarised as: • pulls together all the relevant data • identifies data gaps • maps the organisation • identifies the organisation’s needs • is organisation specific • provides a snapshot of where an organisation is in terms of energy management • identifies opportunities for savings and barriers to implementation.