The article discusses the conceptual provisions for assessing the effectiveness of the company's energy saving. It clarifies the concept of "energy efficiency", and the place of efficiency in the system of characteristics reflecting the quality of the company's energy management. It is shown that the efficiency is advisable to be considered as a characteristic of the targeted implementation process of the company's energy management of the relevant energy conservation measures. It reflects the degree of utilization of potential opportunity allocated for the implementation of these activities to achieve the company's energy saving goals. That is, the efficiency is only one, although very important, aspect of assessing the quality of the company's energy management. A general approach is proposed for the construction of performance indicators for the creation of models and methods of decision-making support in the process of planning energy saving measures. This approach is based on the requirements that the performance indicators should be measurable and, at the same time, reflect the goal in the name of which energy conservation measures are implemented in the company, accurately reflect the results of these measures, depending on the resources allocated for their implementation, and also consider the synergistic effects of their interaction. © The Authors, published by EDP Sciences, 2019.