Current energy policy is strongly influenced by climate change and the energy transition, which is necessary to reduce anthropogenic greenhouse effects. Energy efficiency and energy saving are essential for its success. For this reason, the German government has set a binding and ambitious target by passing the Energy Efficiency Act: Germany's final energy consumption is to be reduced by at least 26.5 percent by 2030 compared to 2008. According to an evaluation by the Federal Environment Agency, a saving of 9.1 percent was achieved by 2022. Consequently, the reduction in final energy consumption would have to more than triple from now on in order to achieve the target set by 2030.
Industrial companies: economical and climate-friendly operation
As one of the most energy-intensive sectors within the German economy, industry is therefore facing a comprehensive energy transformation. Various tried-and-tested business models and production processes that have been built up over decades need to be rethought and adapted to future requirements. Complex cost structures, dynamic price developments and rising CO₂ prices for fossil fuels represent an additional burden for companies. Ensuring economical and climate-friendly operations that also meet regulatory requirements will be the key challenge for companies in the near future.
Concepts for energy efficiency
Company and site-specific energy efficiency concepts identify potential energy savings. They are not only the basis for sustainable energy supply, but also for a reliable energy and sustainability strategy. The development of these concepts consists of three phases:
Analyzing the current situation is the crucial first step in developing energy efficiency concepts: potential savings and inefficiencies can only be identified once there is a sufficient understanding of current energy use.
At the same time, this step presents companies with major technical and organizational challenges. Energy data and information often comes from different sources and systems, has a large volume and varying qualities. Standardized procedures and structured data management are therefore required to collect, manage and process them. In order to gain a complete understanding of how energy is handled in a company, it is also necessary to take a close look at the corporate strategy and energy policy as well as the production sites and internal processes and projects.
This includes the detailed recording and evaluation of energy procurement, energy storage and energy consumption at the process level of the plants. Using a load profile and production analysis, generation and consumption data are displayed in chronological order and assigned to individual applications. From this, temporal and spatial synergies and discrepancies can be derived. Individualized key figures can be used to determine energy baselines and derive efficiency potentials.
Once the energy situation has been understood, site-specific measures for energy saving and cost optimization are identified. A holistic, independent and customer-specific evaluation of the measures is crucial in order to make the most informed investment decisions possible.
Energy and resource efficiency measures are often eligible for funding. Systematic research into suitable funding programs not only improves the economic viability of the project, but also offers opportunities to implement innovative technologies in companies.
The regulatory environment plays an increasingly decisive role in the selection of suitable energy efficiency technologies and measures. Under the Energy Efficiency Act, companies are obliged under certain conditions to publish implementation plans for energy savings for economic measures. The economic efficiency of measures must be determined on the basis of ISO 17463 (VALERI). Waste heat potentials must be identified and reported annually on the "Platform for Waste Heat".
However, the legislation not only creates obligations, but also provides relief for companies. For example, energy-intensive industrial companies can apply for aid for indirect CO₂ costs (electricity price compensation) and aid under the Carbon Leakage Regulation.As part of a final multi-criteria assessment, site-specific energy efficiency measures are evaluated in a customer-oriented manner. This enables the weighting of various influencing factors and a combined assessment on an economic, ecological and social level.
Suitable measures from the evaluation are combined into a holistic energy concept, taking into account the site and company development plan. This ensures that planned measures comply with legal requirements and can be implemented as part of sustainability reporting in accordance with the conceptual vision. A realistic decarbonization and energy purchasing concept is developed on this basis.
Our team will be happy to support you with individual advice and help your company to master the energy transformation.
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Hanno Bötel
Partner, Audit
KPMG AG Wirtschaftsprüfungsgesellschaft
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