From 3.1 to 4.0

Step 1 is closest to Level 3 of version 3.1. You work on short-term targets (up to 3 years) and map your scope 1 and scope 2 emissions.

New compared with 3.1:

• Reporting on non-CO₂ greenhouse gases is mandatory (previously optional).
• New structure of the handbook with different terminology.
• Working in the online environment My CO₂ Performance Ladder.

Step 2 is closest to Level 5 of version 3.1. The focus is on the value chain (scope 3) and the medium term (5–10 years).

New compared with 3.1:

• Scope 3 emissions must be quantified.
• A climate transition plan for your core activities is required.
• Active participation in a collaboration or initiative.
• OIE (other influenceable emissions): qualitative insight required.

Please note: a 4.0 audit for Step 2 is always an initial audit, even if you were already certified at Level 5.

Step 3 goes beyond every Level of version 3.1. The focus is on the long term: zero CO₂ emissions by 2050, for all activities and the value chain.

Requirements that did not exist in 3.1:

• Climate transition plan for all activities with a long-term target (zero CO₂ emissions by 2050 at the latest).
• OIE: quantitative insight required.
• Dialogue with external independent experts on the climate transition plan.
• Leading role in a collaboration or initiative.

A 4.0 audit for Step 3 is always an initial audit.