CO2 Performance Ladder level 5
Level 5 is the highest level of handbook 3.1 of the CO2-Prestatieladder (CO2 Performance Ladder). You show that, as a frontrunner, you tackle the emissions across your whole chain. You quantify your most important scope 3 emissions, choose a strategy to reduce them, show that you actually meet your targets, and work with government or civil society organisations on reduction across the sector. How much of this applies to you depends on your organisation size. Level 5 builds on the supply chain analysis of level 4 and on everything in level 3. The requirements below follow the SKAO Practical Guide part 2 .
Short answer: on top of level 4, level 5 asks you to roughly quantify scope 3 and name the main chain partners, take autonomous reduction actions and (for medium-sized and large organisations) strategies, set scope 3 targets with annual interim targets that you demonstrably meet, report half-yearly, and, for medium-sized and large organisations, commit to two reduction programmes. Large organisations also lead a sector-wide reduction programme.
On this page
What level 5 adds on top of level 4.
Requirements per perspectiveWhich requirements apply to you.
Small, medium or largeA scope 3 strategy with interim targets.
ExampleHow level 5 compares with tiers 2 and 3.
Level 5 and handbook 4.0Requirements of the CO2 Performance Ladder level 5 per perspective
At level 5 you must also meet all the requirements of levels 1 to 4. New at level 5 are these requirements from handbook 3.1:
| Perspective | Requirement | What you do |
|---|---|---|
| A Insight | 5.A.1 | You quantify the material scope 3 emissions from your ranking and name the chain partners responsible for them |
| A Insight | 5.A.2 | You investigate autonomous reduction actions: what you can do yourself without the cooperation of the chain, such as your purchasing policy. Medium-sized and large organisations bundle these into strategies |
| A Insight | 5.A.3 | Medium-sized and large: you request emission data from direct chain partners, preferably LCAs |
| B Reduction | 5.B.1 | You choose a strategy or actions, with a target, a multi-year plan and annual interim targets |
| B Reduction | 5.B.2 | You report half-yearly, internally and externally, on progress in scope 1, 2 and 3 |
| B Reduction | 5.B.3 | You show that previously set targets are actually being met |
| C Transparency | 5.C.1, 5.C.2 | Medium-sized and large: you publicly commit to two CO2 reduction programmes run by government or NGOs |
| D Participation | 5.D | Large: together with a government or civil society organisation, you set up a programme to apply ambitious measures across the sector |
The difference from level 4 is the step from qualitative to quantitative, and from plans to results. At level 4 you estimate your scope 3 and make supply chain analyses. At level 5 you calculate, determine a strategy for your whole chain, and are held to account for meeting your targets.
Requirement 5.B.3 is the hardest. If you miss an interim target, you must analyse why and which additional measures you take to get back on your reduction path. A missed target without analysis is a problem at the audit.
Which requirements apply to your organisation size?
Under handbook 3.1, your scope 1 and 2 emissions determine whether you are small, medium-sized or large. Small and medium-sized organisations receive an exemption from some of the requirements in the form of a notional score.
| Organisation size (3.1) | Limit for construction sites and production | Limit for offices (and services, total) | Level 5 requirements |
|---|---|---|---|
| Small | Up to 2,000 tonnes CO2 | Up to 500 tonnes CO2 | Part of A (autonomous actions in the chain of your supply chain analysis) and all of B |
| Medium-sized | Up to 10,000 tonnes CO2 | Up to 2,500 tonnes CO2 | A, B and C |
| Large | Above 10,000 tonnes CO2 | Above 2,500 tonnes CO2 | A, B, C and D |
For works and deliveries, you must stay below both limits to fall into a category. Service providers only look at their total scope 1 and 2. Under handbook 4.0, size is determined on the basis of FTEs, turnover and balance sheet total, just as with the CSRD.
Example: scope 3 strategy at level 5
A fictional medium-sized construction company made supply chain analyses at level 4 on concrete and on earthmoving by subcontractors. For level 5, it quantifies the top of its ranking.
| Scope 3 emission | Quantification (tonnes CO2e per year) | Main chain partner | Source |
|---|---|---|---|
| Purchased concrete and concrete products | 9,500 | Concrete suppliers | Supplier LCAs, Nationale Milieudatabase (Dutch National Environmental Database) |
| Earthmoving by subcontractors | 3,200 | Earthmoving companies | Fuel statements from subcontractors |
| Steel and reinforcement | 2,100 | Steel supplier | Environmental product declaration (EPD) |
| Transport of materials by third parties | 900 | Transporters | Trip data, estimates |
From the possible autonomous actions, the company bundles three strategies: purchasing policy, design optimisation and equipment requirements for subcontractors. It chooses “purchasing policy” and justifies that choice with the largest share and the best data.
| Year | Interim target scope 3 (per million euro of turnover) | Main action |
|---|---|---|
| 2026 | -5% compared with 2024 | Low-cement concrete as standard in quotes |
| 2027 | -10% | Supplier assessment on CO2 per m³ |
| 2028 | -15% | Contract agreements with the top three suppliers |
The figures are fictional. The company also commits to two reduction programmes in the construction sector, and reports every six months on its website.
What does the auditor want to see at level 5?
| Auditor’s question | Evidence |
|---|---|
| Is scope 3 quantified for the material emissions? | Scope 3 table with sources and assumptions |
| Have chain partners been named and has data been requested? | Overview of direct chain partners, data received |
| Is the strategy substantiated? | Weighing of strategies with pros and cons |
| Are the targets being met? | Progress per scope against interim targets, analysis in case of deviation |
| Are the commitments public? | Website, participation certificates |
| Large: is there a sector-wide programme? | Action plan, role as connector, results |
Is level 5 still worthwhile in 2026?
Handbook 3.1 is being phased out. New 3.1 audits can take place until 14 January 2027, according to the transition arrangement . Existing certificates remain valid until January 2028 at the latest. In tenders, tier 2 or 3 of handbook 4.0 counts as equivalent to level 5.
| Situation | Advice |
|---|---|
| You have a valid level 5 certificate | Use it in ongoing tenders and plan the move to tier 2 or 3 |
| You are at level 4 and want to go to 5 | Only worthwhile if your audit can take place before 14 January 2027. Otherwise go directly to tier 2 |
| You are starting from zero | Choose tier 2 or 3 of handbook 4.0 |
When you move over, you take a lot with you. Your scope 3 quantification and chain data remain usable. New in 4.0 are, among other things, a climate transition plan, a value chain analysis that covers your main activities, and quantification of at least two thirds of scope 3. The result obligation of level 5 applies in 4.0 to all tiers, but you may choose between achieving targets or demonstrably carrying out measures. This is set out in the SKAO change list .
Common mistakes at level 5
- Trying to quantify too much scope 3. You do not need to calculate everything. Start at the top of your ranking and stop where emissions are no longer in proportion to the top.
- A strategy without a choice. Medium-sized and large organisations must weigh several strategies and choose one, with justification.
- Commitment only on paper. The auditor wants to see how your own targets and actions contribute to the goals of the reduction programme.
Next step
Check with scope 1, 2 and 3 which categories weigh most heavily in your chain, and look at what a higher level yields in tender advantage. Use the audit checklist to organise your evidence per perspective.