One of the ways to sustain development is striving for energy efficiency. This is the purpose of directive 2012/27/EU on energy efficiency, which aims at explaining and promoting energy−saving and ecological solutions that allow increasing the output of consumed energy. Several years after implementation, it is possible to assess the directive’s usefulness and completeness in a few areas of the economy, in particular in the operation of enterprises, which substantially contribute to the global energy consumption. Therefore, the purpose of the study was defined as an assessment of the execution of the concept of energy efficiency in business operations in EU countries, in accordance with the assumptions of directive 2012/27/EU. The collected raw data were derived from surveys gathered in the process of public consultations of the European Commission regard directive 2012/27/EU on energy efficiency. Resulting observations were analysed using the basic methods of descriptive statistics, along with a factor analysis. A logistic regression model was applied to identify the dependencies between the provisions of the directive and the motivation of enterprises to manage energy. As a result of conducted analyses, conclusions were drawn up concerning the assessment of the content of the directive in regard to activities undertaken by EU enterprises to the favour of effective energy management. Obtained results suggest that there is a need to introduce changes in the provisions of the directive, preceded by consultations with the EU business environment. The analysed literature concerning this issue demonstrates that the effectiveness of energy management is taken into consideration from this angle for the first time in our studies.