The new year 2026 brought with it a pivotal debate for small and medium-sized enterprises (SMEs): the harmonization of the national Energy Efficiency Act (EnEfG) with the European EED III. The aim of these adjustments is to clarify bureaucratic hurdles and align them with EU standards. But what does this mean specifically for your company?
In this Energy Efficiency Act summary, you will learn everything about thresholds, the new relevance of the transport sector, and why a BI system is now crucial for your compliance.
1. The thresholds: Who is required to implement an energy management system?
One of the central questions in the German Energy Efficiency Act (EnEfG) concerns the obligation to implement an energy management system (EnMS). The current legal situation is as follows:
- Current threshold: The obligation applies to an average annual consumption of 7.5 GWh, calculated over the last three completed calendar years.
- EU harmonization: There is currently intensive discussion about raising this threshold to the EU standard of 23.5 GWh per year.
- Strategic importance: For companies operating within this range, data accuracy determines whether they fall below the mandatory threshold or must undergo a full audit.
Even for companies that far exceed these values, data quality is the only basis for legally compliant proof of legally required savings targets.

2. The new obligation: Why “Transport” is no longer an add-on
A key aspect of this Energy Efficiency Act summary is the shift towards completeness. According to the BAFA guidelines, recording all energy sources is mandatory – and this explicitly includes mobile energy consumption.
Previously, the focus was almost exclusively on buildings and stationary installations. Today, the EED III explicitly requires that total energy consumption be recorded. Since vehicle fleets account for between 20% and 50% of energy consumption in many companies, an energy management system (EnMS) without transport data is simply no longer audit-compliant. Omitting diesel or charging electricity results in an incomplete and therefore invalid audit.
The data gap in the transport sector
The problem in many companies: While detailed fuel card statements exist, the system lacks a link to actual mileage (telematics) and the load being moved (ERP data). Without this combination, the now-required efficiency indicators (EnPIs) cannot be reliably calculated.
Key metric: The central unit for fleet efficiency is energy consumption per ton-kilometer: kWh/tkm
Arrange a free consultation now regarding the implementation of the Energy Efficiency Act (EnEfG).
3. BI systems as a solution: Integration instead of isolated dashboards
Many companies already use solutions to automate meter readings for stationary consumption. However, these often leave a crucial gap: the synergistic combination of commercial document data, technical measurements, and mobile performance data.
Why does Business Intelligence (BI) make the difference?
We address this “integration vacuum” through a multidimensional architecture that goes far beyond simple dashboards:
- Open Integration Platform: Unlike closed software suites, a modern controlling core (such as TM1) functions as an open platform. It systematically combines document data, telematics information, and load information from the ERP system.
- Automated Key Performance Indicator (KPI) Fusion: Only this architecture makes it possible to automatically merge the worlds of energy consumption and transport performance. The result is reliable, ISO-compliant KPIs without error-prone manual steps.
- Audit-Proof: Instead of mere visualizations, an audit-proof data pipeline is provided. Every KPI value is traceable back to its original source (e.g., the document or the telematics data record).
| Requirement | Manual solution (Excel) | BI System Integration (TM1) |
| Data sources | Scattered (Aral, SAP, Webfleet) | Centrally consolidated |
| Key performance indicator formation | Manual & prone to errors | Automated (e.g. kWh/tkm) |
| Audit capability | Restricted | Fully traceable back to the source |
| Future security | Static lists | Central configuration in case of legislative changes |

4. Energy Efficiency Act Summary: Green Mobility as a Strategic Advantage
In summary, while a focus on transportation is officially required, the technical implementation often remains a market gap. Authorities demand measurements, but the market often doesn’t know how, as the data is scattered across various systems.
A key advantage of a modular BI structure over rigid spreadsheets is its centralized control. If legal thresholds or reporting requirements change, only the central configuration needs to be adjusted. This immediately affects all locations and historical data.
Those who fail to provide measured data risk losing their certification. Systemic integration not only ensures your company’s legal compliance but also lays the foundation for a genuine green mobility strategy.
Do you want to close the data gap in your energy management? Let’s explore how we can consolidate your telematics and ERP data into an audit-proof BI core.
Arrange a free consultation now regarding the implementation of the Energy Efficiency Act (EnEfG).
















