What is the CO2 Performance Ladder?
The CO2 Performance Ladder is the Dutch sustainability instrument that shows you are working on CO2 reduction. It is managed by SKAO , the Stichting Klimaatvriendelijk Aanbesteden & Ondernemen (Dutch Foundation for Climate-Friendly Procurement and Business). The ladder is not a legal requirement, but many government bodies use it in tenders: a higher level gives you an edge. For companies in construction, infrastructure, ICT and consultancy, the ladder is therefore often the key to large contracts.
Unlike an ISO standard, the ladder does not only measure whether you have a system. It also checks whether you actually reduce your emissions. That sets it apart from ISO 14001 and ISO 50001. The audits are carried out by accredited certification bodies, under the supervision of the Dutch Accreditation Council (Raad voor Accreditatie, RvA) .
Since 14 January 2025, handbook 4.0 with three rungs has existed. The old handbook 3.1 with five levels is still in use in June 2026. Both count in tenders. Read what that means for you on the levels and rungs page.
The CO2 Performance Ladder at a glance
| What is it? | A sustainability instrument that measures and rewards CO2 reduction |
| Managed by | SKAO (Stichting Klimaatvriendelijk Aanbesteden & Ondernemen) |
| Who is it for? | Companies bidding on tenders (construction, infrastructure, ICT, consultancy) |
| Mandatory? | No, but often an award criterion in public contracts |
| Structure | 5 levels (handbook 3.1) or 3 rungs (handbook 4.0) |
| Validity | 3 years, with annual surveillance audits |
| Annual SKAO fee | €65 - €6,000 per year, based on turnover |
| Lead time | 3-6 months for the basic level |
Why the CO2 Performance Ladder?
The main reason is money: the award advantage in tenders. A client calculates with a notional discount on your bid price. The higher your level, the bigger that discount, and the greater your chance of winning the contract.
An example makes this concrete. Say you bid for a project worth €30 million and your level gives a notional advantage of 4%. Then your bid counts as €28.8 million. With equal prices, you therefore beat a competitor without a certificate.
Beyond that, you gain control over your own emissions. You map your CO2 footprint, set reduction targets and often save energy and costs along the way.
How does it work?
The ladder assesses you on four themes: insight, reduction, transparency and participation. You show that you know your emissions, that you reduce them, that you communicate about them openly, and that you take part in initiatives in your sector. Which requirements apply exactly depends on your level or rung.
The process itself is similar to other certifications. You define your scope, calculate your footprint, draw up a plan, carry out an internal check, and have it assessed by a certification body. The full step-by-step plan takes you through it one step at a time.
Get started
5 levels or 3 rungs? What applies in 2026 and which level do you need?
Levels and rungsWhat the law says, what tenders require and what you need to do.
Is the ladder mandatory?Requirements per theme, points system and what the auditor wants to see.
Level 2Scope 3, two chain analyses and a reduction target for the chain.
Level 4From zero to certificate in 7 steps.
Step-by-step planWhat does the ladder cost? Annual fee, audit and lead time.
Costs and timelineThe four themes explained in practical terms.
Requirements of the ladderHow the notional award advantage works.
Tender advantageScope 1, 2 and 3 and your emissions inventory.
Calculate your CO2 footprintFrom consumption to tonnes of CO2 using the official emission factors.
Calculate tonnes of CO2 equivalentHow does the ladder assessment work?
The audit processRequirements from handbook 3.1: what, how often and what the report contains.
Internal auditWhich CIs may assess the ladder?
Certification bodiesWhat is the difference and what can you combine?
Ladder vs ISO 14001Why the ladder is the standard in GWW (civil engineering and infrastructure).
For construction and infrastructureIs the ladder achievable for a small business?
For SMEsAll the practical answers in one place.
Frequently asked questionsSources
- SKAO - CO2 Performance Ladder (official manager)
- CO2 Performance Ladder - certification (official explanation of the process)
- PIANOo - guidance on tendering 4.0 (tendering with the ladder)
- Dutch Accreditation Council (RvA) (accreditation of certification bodies)