Requirements of the CO2 Performance Ladder

The requirements of the CO2 Performance Ladder revolve around four themes: insight, reduction, transparency and participation. Together they form the core of the scheme that SKAO  manages. How heavily the requirements weigh depends on your level or rung. The higher you go, the more the ladder asks of each of the four parts. The official requirements are set out in the handbook on co2-prestatieladder.nl .

These four themes stayed the same in handbook 4.0 as in 3.1. What changes is the bar: 4.0 asks for more concrete reduction and, at higher rungs, a value chain analysis. Before the auditor visits, you must be able to show evidence on all four parts.

On this page

Below, we work through the four themes one by one. For each theme, we explain what the ladder asks and give a concrete example.

1. Insight

Insight is the foundation. You must know where your CO2 emissions come from. You do this with an emissions inventory, or CO2 footprint. You map your energy flows and convert them into CO2.

For the lower levels, you count scope 1 (direct emissions) and scope 2 (purchased energy). Higher levels and rungs also require scope 3, the emissions in your chain.

A concrete example. An earthworks company measures the diesel of its equipment (scope 1), the electricity of its office (scope 2) and, at higher levels, the transport by its suppliers (scope 3). Together, that is their footprint.

2. Reduction

Insight alone is not enough. The ladder wants to see that you actually reduce your emissions. You set reduction targets that are concrete and measurable, and you draw up a plan with measures.

A target such as “we want to become more sustainable” is too vague. The auditor expects something like: “5% less CO2 per unit of turnover within three years, through electric equipment and solar panels.”

The measures must match your targets. A contractor that wants to cut its diesel consumption, for example, buys electric excavators or manages driving behaviour to save fuel. At higher rungs, a climate transition plan is also required: a route towards much lower emissions over the longer term.

3. Transparency

You communicate openly about your CO2 policy, both internally and externally. Internally means that your employees know what the targets are and how they contribute. Externally means that outsiders can see your footprint and your progress.

In practice, you publish a CO2 footprint and a progress report on your website. Many companies also make their reduction targets public. That way, a client can check whether you deliver what you promise.

An installation company, for example, publishes a report online every six months: the current footprint, the reduction achieved and the planned measures. That is enough evidence for this theme.

4. Participation

The fourth theme requires you to take an active part in CO2 reduction initiatives in your sector. You share knowledge and work with others on solutions. Passive membership is not enough: the ladder wants to see demonstrable participation.

Think of a working group of your trade association on sustainability, a project on emission-free construction, or cooperation with suppliers on a cleaner chain. You record what you contribute and what it delivers.

A road builder, for example, takes part in a sector initiative on clean asphalt production. It shares its measurement data and applies new techniques. That counts as participation.

How the requirements relate to your level

The four themes apply at every level, but the depth differs. At level 3 or rung 1, the focus is mainly on your own organisation. At levels 4 to 5 or rung 2, the chain is added, including a chain analysis or value chain analysis. Rung 3 requires a long-term vision aimed at zero emissions.

Check which level or rung you need, then follow the step-by-step plan to meet all the requirements. Want to know how the auditor tests this? Read about the audit process.