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Carbon accounting3 min read

CO₂-Prestatieladder: the carbon footprint behind the certificate

What the Dutch CO₂-Prestatieladder asks for in Handbook 4.0, what certification costs, and how to prepare the carbon footprint every step starts from.

A civil engineer with rolled plans overlooking an excavator and a roller at work on a Dutch dike

The CO₂-Prestatieladder is a Dutch certification scheme, managed by SKAO, that public procurers reward in tenders. Every step starts with a carbon footprint and its main sources; from step 2 it also asks for Scope 3 and a climate transition plan. Software can calculate the footprint, but only an accredited certifying body can certify you.

What the ladder is

The CO₂-Prestatieladder (CO₂ Performance Ladder) is a Dutch certification scheme for companies that reduce their emissions. It is owned and managed by the independent foundation SKAO. According to SKAO, more than 300 public procurers use it in their tenders and more than 8,000 organisations hold a certificate, which is why it matters most in construction, infrastructure and other sectors that win work through public tenders, including for foreign contractors bidding in the Netherlands.

A certificate is issued by an accredited certifying body after an external audit. It is valid for three years, with an audit every year.

Handbook 4.0 and the new steps

SKAO published Handbook 4.0 on 14 January 2025. Certifying bodies have been able to issue certificates under version 4.0 since 14 July 2025, and certificates under version 3.1 expire on 14 January 2028.

Version 4.0 replaces the old levels with steps. The old level 3 became step 1, the old level 5 became step 2, and step 3 is new. In tenders, the term award advantage is replaced by “Prestatieladder projects”.

The footprint every step starts from

Every step starts with the same thing: a carbon footprint of your organisation and the main sources of its emissions. Collect a full year of gas, electricity and fuel use per site and vehicle, from invoices and meter readings, and keep the documents, because the auditor will want to see where each figure comes from.

From step 2, the ladder also asks for Scope 3: the emissions in your value chain. Start with your largest purchases and transport, and replace estimates with supplier figures over time.

Where Greener Ahead fits, and where it does not

Greener Ahead calculates your footprint for Scope 1, 2 and all 15 Scope 3 categories, with the emission factor and source behind every tonne and the evidence beside every entry. Suppliers answer your requests in their own portal, so Scope 3 can grow from estimates to their own figures. Carbon accounting costs €1,495 per year with unlimited users.

Greener Ahead is not a certifying body and cannot certify you. It uses published national and international emission factors, with the source of each one shown beside the figure. The plan of action, communication and other documents the handbook asks for remain your own.

The steps in Handbook 4.0

The middle column follows SKAO’s own description of each step. The last column is the footprint work that goes with it.

Steps of the CO₂-Prestatieladder, version 4.0
StepWhat SKAO asks forFootprint work
Step 1 (was level 3)Insight into your energy use, a plan of action and communication about your CO₂ reductionA footprint of your own operations and its main sources
Step 2 (was level 5)Additional Scope 3 requirements, a climate transition plan and active collaboration in the value chainAdd Scope 3, starting with the largest categories
Step 3 (new)A climate transition plan for all activities, aiming for zero CO₂ emissions by 2050 at the latestA complete footprint tracked against long-term targets

What certification costs

SKAO publishes these indications on its certification page. Your own costs depend on your size and on the certifying body you choose.

Indicative costs of the CO₂-Prestatieladder, according to SKAO
CostIndication
Internal preparation100 to 200 working hours
Annual contribution to SKAO€65 to €6,000, depending on the size of the organisation
First certification audit€3,000 to €4,000
Annual audit€1,500 to €2,500

Sources and scope

These resources explain a preparation workflow. Check your selected standard and recipient requirements before sharing your report.

Continue preparing your report