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ESOS compliance is mandatory, it requires businesses with more than 240 employees, [pounds sterling]40 million annual turnover or a balance sheet of more than [pounds sterling]34 million to complete an officially approved energy efficiency audit every four years.

Undertaking an ESOS audit has the potential to uncover major energy efficiency improvements for most power-critical businesses.

The purpose of the guidelines is to facilitate the public limited companies in structuring and administration of their ESOS or the schemes.

A reminder that you really need to check whether or not you are in the scope of ESOS. If you are and have not already taken steps to comply then there is no time to lose!

First, past research mainly focused on ESOs for senior management and less was done on rank-and-file employees.

The Millennium Stadium hopes to convert its energy consumption into cost savings through ESOS, which will focus mainly on the stadium's utility costs.

Note: The Treasury Department amended the regulations effective August 2003 to specifically include ESOs in the costs to be shared under Temp.

Under the strategic alliance, Auto Time's time and attendance software will work alongside the HR and payroll outsourcing services that ESOS provides, allowing both Midlands-based companies to deliver a more complete HR solution for today's workforce management applications.

BIRMINGHAM property adviser Bucknall Austin has put its faith for paying staff wages into the hands of Midland specialist ESOS.