Transition to new version of CO₂ Performance Ladder begins in 2025

Transitional arrangements give organisations two years to progress to Handbook 4.0

The transition from Handbook 3.1 to 4.0 is the largest revision of the CO₂ Performance Ladder to date. Certificate holders, contracting authorities and certification bodies (CBs) will therefore have plenty of time to prepare for the new handbook. SKAO director Gijs Termeer and Handbook 4.0 project leader Tijmen de Groot explain how the transitional arrangements will work. “We want to ensure that all parties are ready to use Handbook 4.0 within two years.”

“With the CO₂ Performance Ladder, we want to stay ahead of the curve,” says Gijs Termeer. At the current levels 1 and 2, relatively few organisations are certified. Most organisations go directly to level 3 of the Ladder. An increasing number are also certified at level 5. That is why we have replaced the five levels in the new handbook with three steps. Step 1 can largely be thought of as levels 1 to 3 of Handbook 3.1. Step 2 and – especially – step 3 require quite a bit more ambition. In doing so, we challenge the frontrunners quite a bit.”

Three major substantive differences

Tijmen de Groot lists the three main substantive differences from the previous version. “In the last revision of the Ladder, in 2015, the focus was even more than before on scope 3 emissions and more cooperation in the value chain. Now we want parties to work even more actively on reducing their emissions to 0, both in scopes 1, 2 and 3 and in emissions outside their value chain (other influenceable emissions, OIE). We also ask organisations in Handbook 4.0 to look further into the future. Where do they want to be in 10, 20 years? So far, the goals and ambitions under the Ladder have mainly focused on the short term. Furthermore, we ask certified parties to appoint key individuals who broadly embed awareness of CO₂ reduction within their organisation.”

A two-year long transition

According to Termeer, the transition from Handbook 3.1 to 4.0 is the biggest revision since the launch of the CO₂ Performance Ladder in 2009. “This is why we have opted for a very generous transition scheme for the parties involved. They are given two years to fully transition to Handbook 4.0. With this deadline, we are not forcing anyone to hastily change their systems. Certificate holders, contracting authorities and certification bodies (CBs) must all be ready to work with the new handbook. If one of the three is not, the rest won’t benefit either. It really has to be a collaborative effort.”

Assessment certification bodies in order

The first group to start working on the transition after the publication of the new Handbook on 14 January 2025 will be the certification bodies, says Termeer. “In total, there are currently 15 of them. They will have six months to arrange their accreditation for the new standard. Accreditation bodies will check whether the assessment methodology of the CBs complies with the 4.0 version. By giving all CBs six months to get their accreditation, we ensure a level playing field. Otherwise, a particular CB may have happened to have already scheduled an appointment with their regulator in February, while another would only get their turn in May. That could have given the former a competitive advantage, which we wanted to avoid.”

Certificate holders switch within two years

Once Handbook 4.0 is published in January, SKAO advises certificate holders to use the first six months mainly to familiarise themselves with Handbook 4.0 and consider what the changes mean for their organisation.

“From 14 July 2025, CBs can carry out 4.0 audits, but certificate holders do not have to opt for a 4.0 audit immediately,” De Groot stresses. Certificate holders must make the final switch no later than their first audit after 14 January 2027. Until that date, they can still opt for an assessment on Handbook 3.1.

From 2026 only 4.0 certificates in tenders

For the third group, contracting authorities, it is important to plan the switch to Handbook 4.0 very carefully but especially not too early, says De Groot. “As many certificate holders are unlikely to have switched over by 2025 and 2026, we ask contracting authorities not to use Handbook 4.0 in tenders until 2026 at the earliest. The most important thing is that the market is really ready for it; if in doubt, we recommend waiting until 14 January 2027. During this transition period, however, 4.0 certificates can be accepted in a tender based on Handbook 3.1. For example, step 1 in Handbook 4.0 is equivalent to level 3 in Handbook 3.1. From 14 January 2027, we advise contracting authorities not to use Handbook 3.1 in tenders.”

At 14 January 2025, CO₂ Performance Ladder 4.0 was published.

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