Audits on
Ecological
Considerations

We assess the economic efficiency of your energy efficiency measures as an ecological consideration and for the Green Conditionality for SPK, BECV and EnFG.
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Ecological consideration for a more energy-efficient future

Ecological compensation measures (öGl) are mandatory climate protection or energy efficiency measures that companies must implement in order to receive subsidies from the electricity price compensation scheme (SPK) or the BEHG Carbon Leakage Regulation (BECV).

The Energy Financing Act (EnFG), which replaces the previous regulations on the Special Compensation Scheme (BesAR), contains a similar concept, known as ‘green conditionality’.

Most of the options for providing evidence of öGL or green conditionality to the auditing authorities (DEHSt and BAFA) require independent verification by an authorised body: This confirms to eligible companies that they have implemented all economic energy efficiency measures, that sufficient money has been invested in energy efficiency measures, or that no (further) economic energy efficiency measures are to be found in the implemented energy management or EMAS system.

Proof of ecological compensation and green conditionality must be submitted every year by 30 June.

Benefits of Certification

Financial support

Companies that are heavily burdened by rising CO2 costs or indirect electricity price increases can receive large sums in compensation payments.

Efficiency gains

Measures to increase efficiency or switch to renewable energies reduce your operating costs in the long term and thus bring you economic benefits.

Contribution to climate protection

Energy efficiency measures can improve your company's energy and climate balance, as you will be producing in a measurably more efficient manner.

Calculation of economic efficiency

Different regulations apply to the calculation of economic efficiency:

EnFG

Until the 2025 application year, there was a transitional regulation for companies that introduced their 50001 or EMAS system before 1 January 2023. From the 2026 application year onwards, the VALERI method will be used to calculate economic efficiency for all variants of green conditionality.

BECV

For companies that had already introduced their management system before 28 July 2021, there was a transitional arrangement for the years 2023-2025. From 2026 onwards, profitability must also be determined using VALERI in this case.

SPK

The amortisation period method can continue to be used after 2025. This option is available for the ‘previous measures’ variant.

The ‘climate protection measures’ option refers to the BECV specifications, so VALERI must be used here.

In order to maintain the international competitiveness of companies vis-à-vis competitors from abroad, companies can compensate for the higher costs of electricity purchased from the European emissions trading scheme by submitting an application to the German Emissions Trading Authority (DEHSt).

To apply for the subsidy, Section 4.3 of the Electricity Price Compensation Subsidy Guidelines of 26 March 2024 requires proof of compensation in the form of climate protection measures, energy efficiency measures or the purchase of green electricity.

Who is eligible to apply for SPK?

Companies that manufacture products in at least one plant that fall under one of the eligible sectors listed in Annex I of Directive 2003/87/EC are eligible for aid.

In order to prevent a possible shift of greenhouse gases to other European countries (carbon leakage) as a result of fuel emissions trading (BEHG), the German government has decided on appropriate subsidies for the sectors affected. According to Section 11 BEHG, the subsidies are to be provided primarily through financial support for climate-friendly investments.

Who is eligible to apply for BECV?

Companies listed in Tables 1 and 2 of the Annex to the Carbon Leakage Regulation or subsequently recognised in accordance with Section 6 are eligible for aid.

The EnFG regulates the financing of grid operators' expenses incurred under the Renewable Energy Sources Act (EEG) and the Combined Heat and Power Act (KWKG) and in connection with offshore grid connections. Companies can apply to limit the renewable energy surcharge (formerly EEG surcharge) in order to reduce their financial burden.

Who is eligible to apply?

The surcharges can be limited if the company belongs to an industry listed in Annex 2 of the Energy Financing Act and had an electricity consumption of more than 1 GWh in the last financial year.

DIN EN 17463 (VALERI)

VALERI specifies how information is collected, calculated, evaluated and documented in order to create sound business cases based on net present value calculations for measures and to determine their useful life and net present value.

Why choose VALERI?

Whether an energy-related investment or energy efficiency measure can be classified as economical in its implementation depends on a variety of technical and monetary factors.

The static or dynamic evaluation method or pure payback period considerations do not take essential aspects into account: In order to ensure a uniform system for energy-related investments in measures, DIN EN 17463:2021-12 ‘Evaluation of energy-related investments (VALERI)’ was developed.

According to § 8(3) of the EnEfG, companies must evaluate identified measures according to VALERI as an additional requirement alongside the introduction of an energy or environmental management system.

But even without a legal obligation, it is advisable to consider the economic efficiency of investments as part of your own energy management or EMAS system. VALERI is an ideal tool for combining the issues of economic efficiency and energy efficiency and for providing a standard for the implementation of energy efficiency measures that is understandable to everyone in the company.

All bodies authorised to certify energy management systems in accordance with ISO 50001 or validate EMAS are authorised to conduct audits. As an accredited certification body and approved assessment organisation, we meet both criteria.

We can also only confirm that you operate a management system. This is required when you submit an initial application or provide evidence of your environmental contributions through the purchase of green electricity.

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Further services

EMAS

Voluntary active environmental protection and making activities visible to the public
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ISO 50001

Ensure compliance, fulfil customer requirements and increase efficiency with the international standard for energy management systems
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Carbon Footprint

We verify your carbon footprint – for your product or your company.
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Guide and Energy Recording Tool

Successful energy management with the support of GUTcert

Information, guides and more

All GUTcert publications on the subject of energy management can be found under Publications.

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