Calculating your CO2 footprint for the CO2 Performance Ladder
The CO2 footprint, also called the emissions inventory, is the foundation of the CO2 Performance Ladder. Without a correct footprint, you cannot demonstrate the requirements, justify reduction targets or pass the audit. The footprint belongs to the theme of ‘insight’, the first of the four themes that SKAO assesses.
The method the ladder uses is aligned with the GHG Protocol and ISO 14064-1. You do not need to know those standards in full, but their principles, scope 1, 2 and 3, are leading. Which scopes you must measure depends on your level or rung.
Scope 1, 2 and 3: what is the difference?
The three scopes divide your emissions by source. The boundary determines who is responsible and where the emissions occur. A detailed explanation, including the 15 scope 3 categories and the differences between handbook 3.1 and 4.0, is on scope 1, 2 and 3 emissions.
| Scope | Definition | Examples |
|---|---|---|
| Scope 1 | Direct emissions from your own organisation | Diesel in your own equipment, natural gas for heating, refrigerant leaks |
| Scope 2 | Emissions from purchased energy | Electricity from the grid, district heating |
| Scope 3 | Emissions in the chain, outside your direct control | Transport by suppliers, employee commuting, purchased materials, waste processing |
A concrete example. A contractor drives its own excavators (scope 1), uses electricity on the construction site (scope 2) and buys concrete that is produced elsewhere (scope 3). For level 3 or rung 1, only scope 1 and 2 count. Scope 3 only comes into view at levels 4 to 5 or rung 2.
Which scopes apply per level?
| Level (3.1) / Rung (4.0) | Mandatory scopes |
|---|---|
| Levels 1, 2, 3 / Rung 1 | Scope 1 and 2 |
| Levels 4, 5 / Rung 2 | Scope 1, 2 and 3 |
| Rung 3 | Scope 1, 2 and 3, aimed at zero emissions |
If you are starting for the first time, scope 1 and 2 are your starting point. Scope 3 is more extensive and requires more data, but it also gives more insight into where the big reductions can be made.
Step by step: calculating your footprint
Step 1: collect consumption data
Gather invoices and consumption records covering a full calendar year. Think of energy bills (gas, electricity), fuel receipts or fuel card statements, mileage records and leasing reports.
This is the step that takes the most time. Many companies underestimate how long it takes to collect all the data, especially if you have several locations or vehicles.
Step 2: apply emission factors
Emission factors convert consumption into tonnes of CO2 equivalent. For Dutch companies, the official emission factors from co2emissiefactoren.nl are the right starting point. These factors are updated every year and are aligned with the Dutch situation.
For example, 1 litre of diesel has an emission factor of about 2.68 kg CO2. If you use 10,000 litres per year, emissions are about 26.8 tonnes of CO2.
Step 3: convert to tonnes of CO2 equivalent
Add up all emission sources and express them in tonnes of CO2 equivalent (tCO2e). This is the standard unit the ladder uses. Keep scope 1 and scope 2 separate, so that you can later show which reduction you achieve in which scope.
The ladder requires an emissions inventory per calendar year. Always use the same reference date and methodology, so that you can compare year on year and demonstrate reduction.
Common mistakes in the footprint
Incomplete data. Missing sources are one of the most common deviations during the ladder assessment. Check that you have included all locations, vehicles and energy sources. For converting consumption into tonnes of CO2, using a fuel item as an example, read calculating tonnes of CO2 equivalent.
Wrong emission factors. Always use the most recent Dutch factors. Factors from other countries or outdated lists give a distorted picture.
Unclear scope boundaries. If your scope is not clearly defined, the auditor does not know what is and is not included. Document which parts of your organisation are included and which are not, and why.
Scope 3 too narrow. If you must measure scope 3 for levels 4 to 5 or rung 2, you must map all relevant categories. A value chain analysis helps you determine which categories weigh most heavily.
Relationship with ISO 50001
ISO 50001 requires an energy review that is similar in logic to the footprint. The ladder is broader: it looks at all CO2 sources, not only energy. If you already have ISO 50001, you have a good basis, but you are not there yet: scope conversion and CO2 calculation still need to be added.
The step-by-step plan shows how to fit the footprint into the full process. The requirements per theme show what the auditor assesses in addition to the footprint.
Sources
- co2emissiefactoren.nl (official Dutch emission factors)
- SKAO - CO2 Performance Ladder
- CO2 Performance Ladder - certification