Yes. There are a number of changes coming in for Phase 4, mainly designed to improve the effectiveness of ESOS. It will be mandatory to carry out a net zero assessment for your organisation, exploring possible routes to net zero and evaluating the cost-benefit ratio of each. There will also be an expectation that organisations act on the recommendations in their ESOS report – and if not, they will be expected to explain why. The Energy Advice Hub will publish more extensive guidance on Phase 4 in due course.