I've tried figuring this out via research a number of times, but I've been unable to find a source clearly delineating how the 10TJ and 85TJ thresholds apply to multinational corporations! For instance, let's say Italy (finally) finishes transposing EED, and a corporation that operates in Italy and Germany consumes 12 TJ in Italy and 3TJ in Germany. Is the entire company then required to participate in energy audits, or just the operations in Italy? It wouldn't surprise me if corporate structure affected the answer to this question, but I haven't been able to find a clear answer on how that would work either. I've even found some sources that claim some countries require reporting and audits on the basis of the entire corporate consumption, while other countries do not, which seems... off.

Would really appreciate if anyone could clarify. As an environmentalist, it seems to me the law is pretty weak if a company could get away with consuming 100TJ annually, but spreading that consumption out between 12 countries and never go through an audit or any energy efficiency improvements.