CO2 Performance Ladder for SMEs
The CO2 Performance Ladder is achievable for SMEs. For small companies, step 1 (handbook 4.0) or level 3 (handbook 3.1) is the sensible starting point: you focus only on your own organisation, the scope is manageable, and the annual contribution to SKAO starts at €65 for a sole trader and rises to €380 for a company with turnover up to €15 million. We go through the costs and timeline in full on the costs page.
If you bid on tenders, the ladder is worthwhile. If you do not, it is voluntary and you will have to weigh for yourself whether the investment pays off. The tender advantage is the main commercial reason for small businesses to obtain the ladder. More about the scheme is on co2-prestatieladder.nl .
Is the ladder something for a small business?
Yes, if you bid on public contracts. Rijkswaterstaat, ProRail, provinces and municipalities use the ladder in tenders in construction, infrastructure, ICT and advisory work. A small consultancy or a one-person building firm can simply obtain the ladder.
The ladder is not for companies that work only for the private market and do not tender. For those companies, the business reason is missing.
Costs for SMEs
| Turnover category | Annual SKAO contribution | Audit costs indication (year 1) |
|---|---|---|
| Sole trader | €65 | €3,000 to €4,000 |
| Turnover up to €5 million | €190 | €3,000 to €4,000 |
| Turnover €5 to €15 million | €380 | €3,000 to €4,000 |
The audit costs are indications and vary per certification body. Always request quotes from several CIs. See also costs and timeline for the full overview, including internal hours.
A sole trader or small SME typically spends a few dozen hours internally on the ladder the first time. With a well-run tender, that investment is quickly recovered.
How much work is it really?
For step 1 or level 3, the workload is manageable. You map out scope 1 (your fuel use or gas bill) and scope 2 (your electricity bill), set a reduction target, communicate it on your website, and take part in an initiative in your sector.
Most small businesses do this themselves, using the SKAO practical guide. If you want to bring in a consultant, guidance for the first process often costs a few thousand euros extra. This is optional, not required.
Practical tips for SMEs
Keep the scope small. Start with one location and one part of the business. You can expand later. A scope that is too broad makes things more complex without adding value straight away.
Focus on scope 1 and 2. For step 1 you do not need scope 3. Measuring what you burn in gas and diesel, and what electricity you buy, is enough for the entry levels.
Use standard emission factors. The official Dutch emission factors are freely available. You do not need to buy an expensive system.
Start participation on time. Many small businesses forget the fourth angle. Look for an industry working group on sustainability and start taking part before the audit takes place.
Use the SKAO helpdesk. SKAO offers support for starters. That helpdesk is included in your annual contribution.
Common misunderstandings for SMEs
“You need a thick handbook.” That is not true. The ladder asks for evidence of what you do, not a shelf full of procedures.
“As a sole trader I am not eligible.” That is not true either. Sole traders can obtain the ladder. The annual contribution is €65, and the scope is limited.
“You must go straight to the highest level.” Not necessary. Level 3 or step 1 is enough for most tenders. Start at an achievable level and grow from there.
Want to know more?
Read the requirements to see what the auditor expects in detail, and follow the step-by-step plan to start the process.