The Energy Efficiency Directive (EED) applies to every organization with over 250 FTE or an annual revenue of at least 50 million euro plus a 43 million annual balance.
Dutch businesses not only have to comply with the EED but also with the Dutch Wet milieubeheer (Law of environmental conservation). According to this law, every energy saving investment that can be recouped within 5 years must be made. The Wet milieubeheer does not only apply to large organizations (as does the EED), but also small ones.
Another major difference between the EED and the Wet milieubeheer is that the latter mostly deals with energy saving in buildings. Whereas the EED also deals with mobility. This makes sense, because for most businesses the CO2-footprint of mobility is much larger.