Sometimes energy efficiency is simple: turning off lights at night, not leaving computers on standby or regulating office heaters. None of that is rocket science, yet it can generate surprising savings on fuel bills and carbon emissions.  But the benefits of such behavioural change tend to have a limited life. However well-trained a company's staff, after a couple of years the energy-saving message needs repeating or reinforcing. So to make a lasting difference to the bottom line and its carbon footprint, a business needs to look at its operational methods and changes in capital equipment.  The newly launched Carbon Trust Implementation Services is designed to help companies to take just such a look, offering energy-use surveys, introductions to approved equipment suppliers and a path to finance for those who need help with investing in new equipment.  a survey of 525 businesses, commissioned by the Carbon Trust, found that more than 75 per cent were either concerned or very concerned about rising energy costs, yet 35 per cent had no plans in place to manage costs. When asked about the difficulties faced by energy efficiency projects, they listed lack of time and resources, problems quantifying the returns, and lack of technical expertise and finance. Only 22 per cent had any plans for capital investment.  "Yet there have been huge advances in equipment across a range of sectors from offices to heavy industry: lighting, heating, refrigeration, ventilation, motors and air compressors and in control systems," says Myles McCarthy, managing director of the new company. "Investing in some of this new equipment can pay back very quickly."  One example is Maxim Logistics, a haulage company in Corby, Northamptonshire, where a Carbon Trust survey established that 93 per cent of the annual energy bill went on warehouse lighting. a ?60,000 investment in energy-saving lighting made the warehouse brighter, improved working conditions and cut costs by ?22,200 a year, as well as reducing carbon emissions by 114 tonnes annually.  The company took a ?44,400 loan from the trust towards the re-equipment and was able to pay it back in less than two years.  astrum Steel, in Stanhope, Co Durham, which makes track systems and running gear for tanks and earthmoving equipment, was able to borrow ten times that amount to replace energy-intensive air compressors used in making moulds for castings. Two new variable-speed compressors proved much more flexible and efficient, cutting ?80,000 a year from energy bills and reducing carbon output by 600 tonnes annually. "Effectively the replacement is cost neutral for the first four years; after that we'll be saving 50 per cent on electricity costs," says Mike Hutchinson, operations director at astrum, who is confident that the reduced cost will give his company a competitive advantage.  For larger companies, the savings can be spectacular. Marks & Spencer estimates that energy efficiency measures across its stores and distribution depots made a ?13.5 million contribution to its profits last year. PepsiCo says it has saved ?2.4 million over the past three years through energy efficiency, with two thirds of that coming from its Walkers Crisps operation.  The Carbon Trust has set up its new company because from next year it will lose its core funding from the Government. So although it will continue in its role as a non-profitmaking company taking a lead in reducing emissions, it will need to finance itself through commercial activities.  "Energy efficiency has not always been a focus and still is not a focus for many businesses. But once they start looking, it's often a 'no-brainer'," McCarthy says. "It's possible to finance the capital outlay from savings in running costs over future years. It's a switch from energy spending to investment spending - it may not have any impact on cash flow. Because in the past finance was often seen as an obstacle, we were anxious that implementation should not put any new barriers in place, so there is no upfront charge. We introduce a company to selected suppliers from our accredited list, and suppliers tender. On successful deals, the supplier