CO₂ Performance Ladder overhaul: what’s changing

A new version of the CO₂ Performance Ladder is on the way. And it’s more than just a cosmetic update. Companies will need to reassess where they stand, and more importantly, how much work still lies ahead.

From levels to steps

The previous five-level structure has been replaced by three steps. It may sound simpler, but the bar has been raised. Step 1 focuses on awareness and understanding within your own organisation. Step 2 demands more: a climate transition plan, transparency about emissions, and collaboration with partners across the supply chain.

Aiming for step 3? Then you’ll need to take an active role within your sector. CO₂ reduction must be embedded in your strategy and company mission. And it can't stop at good intentions, measures must be innovative, and ongoing progress needs to be monitored.

Scope 3 takes the spotlight

Companies currently certified at level 3 will, with a similar amount of effort, qualify for step 1 under version 4.0. Holding level 4 or 5? The shift will be more demanding. That’s mainly because the new version places greater emphasis on scope 3: emissions in the supply chain, and even beyond. How much this impacts you depends on your sector and the size of your business.

The clock is ticking, but not just yet

Version 4.0 isn’t available for certification just yet. DNV is in the process of obtaining accreditation, which is expected to be finalised in the third quarter of 2025. Until then, Handbook 3.1 remains valid.

Note: as of 14 January 2027, all audits will be conducted under the new version. Prefer to switch earlier? It’s best to discuss your options with your auditor. Handbook 4.0 is designed to help organisations achieve ambitious climate targets and accelerate the energy transition.

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