This standard specifies requirements and provides recommendations for energy efficiency benchmarking methodology in all sectors consuming energy. The purpose of energy efficiency benchmarking is to establish the relevant data and indicators on energy consumption, both technical and behavioural, qualitative and quantitative, to improve energy performance of an organisation, acquire and expand knowledge on the use of energy by the organisation, reduce energy costs as well as decrease GHG emissions. Energy efficiency benchmarking can be either internal within a specific organisation or external between organisations including competitors. This standard describes how to establish the boundaries of what is being benchmarked, including, for example, facilities, activities, processes, products, services and organisations. It provides guidance on the criteria to be used in order to choose the appropriate level of detail for the data collection, processing and reviewing which suits the objective of the benchmarking. This standard does not itself state specific performance requirements with respect to energy use. For all activities related to the PDCA cycle (Plan-Do-Check-Act methodology) reference shall be made to energy management systems in the organisation. The committee responsible for this standard is Working Committee NA 172-00-09 AA "Energieeffizienz und Energiemanagement" ("Energy efficiency and energy management") at DIN.