# Palau

> AI workspace for corporate sustainability: ESRS/CSRD reporting, double materiality, EU Taxonomy, and carbon accounting.

Palau is the ESG digital twin for sustainability teams. The platform combines a sustainability data warehouse, AI datapoint agents, collaboration for contributors across the value chain, and reporting for major EU frameworks. Palau BV is based in Antwerp, Belgium.

## Solutions (frameworks we support)

- [Solutions overview](/solutions): Index of every framework and use case Palau covers.
- [CSRD / ESRS](/solutions/csrd): The EU Corporate Sustainability Reporting Directive — Palau runs the full ESRS disclosure workflow, from datapoint collection to the digital-tagged report.
- [Double materiality](/solutions/double-materiality): The ESRS-mandated assessment of impact and financial materiality, scored per topic with evidence and stakeholder input attached.
- [EU Taxonomy](/solutions/eu-taxonomy): The EU classification of environmentally sustainable activities — Palau screens eligibility, alignment, DNSH and minimum safeguards, and computes turnover/capex/opex KPIs.
- [CO₂ Performance Ladder](/solutions/co2-performance-ladder): The Dutch/Belgian procurement certification scheme — Palau drafts the energy review, footprint, action plans and audit responses against Handbook 4.0.
- [Climate transition plan](/solutions/climate-transition-plan): A credible, ESRS E1-aligned decarbonisation plan with targets, levers, capex and governance.
- [Value chain](/solutions/value-chain): Scope 3 and supplier data collection across the value chain, with contributor requests, reminders and validation.
- [EcoVadis](/solutions/ecovadis): Preparation for the EcoVadis scorecard — Palau maps the questionnaire to existing evidence and flags scoring gaps by theme.
- [VSME](/solutions/vsme): The EFRAG voluntary standard for SMEs — a lighter basic/comprehensive module set for smaller companies and suppliers.
- [Construction](/solutions/construction): Sustainability reporting for construction groups, consolidating project-level data across entities and sites.
- [GHG Protocol carbon accounting](/platform/reef): Scope 1, 2 and 3 emissions calculated in the data warehouse with emission factors, units and audit trail per figure.

## Platform

- [Reef](/platform/reef): The sustainability data warehouse — every datapoint stored once, with source, unit, owner and lineage.
- [Vault](/platform/vault): Evidence and document management, linking files to the disclosures they support.
- [Reporting](/platform/reporting): Framework-aligned report generation with citations back to the underlying data.
- [Collaboration](/platform/collaboration): Team workflows, assignments and review states across the reporting cycle.
- [Contributor portal](/platform/contributor-portal): Lightweight data collection from external contributors and suppliers.
- [Organisational structure](/platform/organisational-structure): Consolidation across legal entities, sites and business units.

## Learn

- [CSRD reporting requirements: a practical guide](/blog/csrd-reporting-requirements-guide): Long-form guide to who is in scope, which ESRS disclosures apply, double materiality, assurance and timelines.
- [What's new](/whats-new): Product release notes, updated continuously.

### CO₂ Performance Ladder guides (English)

- [CO₂ Performance Ladder guides](/co2-performance-ladder/articles): Hub page listing the practical English guides to the CO₂ Performance Ladder.
- [CO₂ Performance Ladder software compared](/articles/co2-performance-ladder-software-compared): Seven tools compared on Handbook 4.0, AI drafting, audit scoring, entities and frameworks, including the 1 July 2026 tender deadline.
- [CO₂ Performance Ladder levels: why there are now three steps, not five levels](/co2-performance-ladder-levels-steps): Version 4.0 of the CO₂ Performance Ladder has three steps, not five levels. What each step requires, which step matches your old level, and the deadlines.
- [From 3.1 to 4.0: what you can reuse and what you have to rewrite](/co2-performance-ladder-4-0-migration): Your last Handbook 3.1 audit can run until 14 January 2027. What carries over to Ladder 4.0, what you rewrite, and which step matches your current level.
- [The CO₂ Performance Ladder and CSRD: one dataset, two reports](/co2-performance-ladder-and-csrd): SKAO confirms your CO₂ Performance Ladder 4.0 footprint can be used for ESRS E1. The crosswalk, the conditions, and everything the Ladder does not cover.
- [The CO₂ Performance Ladder in Belgium: what Flanders has required since 2025](/co2-performance-ladder-belgium): Flanders has applied the CO₂ Performance Ladder to infrastructure tenders above five million euro since 2025. Wallonia starts in 2027 from 600,000 euro.
- [Value chain analysis on the CO₂ Performance Ladder: from ranking to an approved chain analysis](/value-chain-analysis-co2-performance-ladder): CO2 Performance Ladder value chain analysis: the ranking, the top two and top six rule, requirements 4.A.1 to 5.D.1, size exemptions and what 4.0 changes.
- [What auditors reject on the CO₂ Performance Ladder](/co2-performance-ladder-common-audit-findings): What auditors reject on the CO₂ Performance Ladder: major and minor deviations, evidence, allocation keys and project files, with the 2026 rules and sources.
- [CO₂ Performance Ladder for groups: setting organisational boundaries across multiple entities](/co2-performance-ladder-group-boundaries): Organisational boundaries on the CO₂ Performance Ladder for a group: choosing a method, allocation keys for fuel and energy, and the certificate decision.
- [The CO₂ Performance Ladder and VSME: can you combine them?](/co2-performance-ladder-and-vsme): The CO₂ Performance Ladder fills VSME datapoint B3 almost directly. A practical analysis of the overlap, the clashing rules and the value chain cap.
- [What does the CO₂ Performance Ladder cost in 2026?](/co2-performance-ladder-cost): What does the CO₂ Performance Ladder cost in 2026? SKAO contribution, audit days, day rates and internal hours in one cost table, with a source per figure.
- [The CO₂ Performance Ladder outside construction: IT, healthcare, logistics and industry](/co2-performance-ladder-by-sector): The CO₂ Performance Ladder is not tied to construction. What handbook 4.0 means for IT, healthcare, transport, industry and waste, explained sector by sector.
- [Tender advantage on the CO₂ Performance Ladder: how gunningvoordeel works and what it is worth](/co2-performance-ladder-tender-advantage): How CO₂ Performance Ladder tender advantage works in 2026: notional discounts per step, the Rijkswaterstaat figures, the legal limits and the penalties.
- [The CO₂ Performance Ladder explained: a guide for organisations outside the Netherlands](/co2-performance-ladder-explained): What the CO₂ Performance Ladder is, how Dutch tender advantage works, the three steps in handbook 4.0, and the real status in Ireland, the UK and Europe.

### CO₂-Prestatieladder artikelen (Nederlands)

- [CO₂-Prestatieladder kennisbank](/nl/co2-prestatieladder/artikelen): Hubpagina met de praktische Nederlandse artikelen over de CO₂-Prestatieladder.
- [CO2-Prestatieladder software vergeleken](/nl/artikelen/co2-prestatieladder-software-vergeleken): Zeven tools vergeleken op Handboek 4.0, AI-documenten, audittoetsing, entiteiten en raamwerken, inclusief de aanbestedingsdeadline van 1 juli 2026.
- [CO₂-Prestatieladder niveaus: waarom er nu drie treden zijn in plaats van vijf niveaus](/nl/co2-prestatieladder-niveaus-treden): Handboek 4.0 van de CO₂-Prestatieladder heeft drie treden, geen vijf niveaus. Wat elke trede vraagt, welke trede past bij uw niveau en wanneer u over moet.
- [Van 3.1 naar 4.0: wat u kunt hergebruiken en wat u opnieuw moet schrijven](/nl/co2-prestatieladder-handboek-4-0-migratie): Uw laatste 3.1-audit kan tot 14 januari 2027. Wat u hergebruikt bij de overstap naar handboek 4.0, wat u opnieuw schrijft, en welke trede bij uw niveau past.
- [CO₂-Prestatieladder en CSRD: één dataset, twee rapportages](/nl/co2-prestatieladder-en-csrd): SKAO bevestigt dat uw footprint uit de CO₂-Prestatieladder 4.0 bruikbaar is voor ESRS E1. De crosswalk, de voorwaarden en wat de Ladder niet dekt.
- [CO₂-Prestatieladder in België: wat Vlaanderen sinds 2025 verwacht](/nl/co2-prestatieladder-belgie): Vlaanderen neemt de CO₂-Prestatieladder sinds 2025 mee in bestekken voor infrawerken vanaf vijf miljoen euro. Wallonië start in 2027 vanaf 600.000 euro.
- [De waardeketenanalyse in de praktijk: van rangorde tot goedgekeurde ketenanalyse](/nl/waardeketenanalyse-co2-prestatieladder): Waardeketenanalyse CO₂-Prestatieladder: rangorde, de top 2 en top 6 regel, eisen 4.A.1 tot 5.D.1, vrijstellingen per grootte en wat handboek 4.0 verandert.
- [Wat auditors afkeuren op de CO₂-Prestatieladder](/nl/co2-prestatieladder-wat-auditors-afkeuren): Wat auditors afkeuren op de CO₂-Prestatieladder: belangrijke en minder belangrijke afwijkingen, bewijslast, verdeelsleutels en projectdossiers in 2026.
- [CO₂-Prestatieladder voor groepen: organisatorische grenzen bij meerdere entiteiten](/nl/co2-prestatieladder-organisatorische-grenzen): Organisatorische grenzen op de CO₂-Prestatieladder bij een groep: keuze van methode, verdeelsleutels voor brandstof en energie, en de certificaatkeuze.
- [CO₂-Prestatieladder en VSME: kunt u ze combineren?](/nl/co2-prestatieladder-en-vsme): De CO₂-Prestatieladder vult VSME-datapunt B3 vrijwel direct. Praktische analyse van de overlap, de botsende rekenregels en de value chain cap.
- [Wat kost de CO₂-Prestatieladder in 2026?](/nl/wat-kost-de-co2-prestatieladder): Wat kost de CO₂-Prestatieladder in 2026? SKAO-contributie, auditdagen, dagtarieven en eigen uren in één TCO-tabel, met bron per cijfer en de terugverdientijd.
- [CO₂-Prestatieladder buiten de bouw: IT, zorg, logistiek en industrie](/nl/co2-prestatieladder-per-sector): De CO₂-Prestatieladder is niet aan de bouw gebonden. Wat handboek 4.0 betekent voor ICT, zorg, transport, industrie en afval, per sector uitgelegd.
- [Gunningvoordeel met de CO₂-Prestatieladder: hoe het werkt en wat het waard is](/nl/co2-prestatieladder-gunningvoordeel): Hoe gunningvoordeel op de CO₂-Prestatieladder werkt in 2026: fictieve korting per trede, de cijfers van Rijkswaterstaat, de juridische grenzen en de sancties.
- [De CO₂-Prestatieladder internationaal: hoe het instrument buiten Nederland werkt](/nl/co2-prestatieladder-internationaal): De CO₂-Prestatieladder buiten Nederland: drie treden in handboek 4.0, de status in Ierland, het VK, Frankrijk, Duitsland en Portugal, en hoe u certificeert.

## Company

- [Customers](/customers): Customer stories from groups using Palau.
- [Community](/community): The Palau sustainability community.
- [Request a pilot](/pilot): Start a pilot with Palau.

## Dutch (Nederlands)

- [Homepage NL](/nl)
- [Oplossingen](/nl/oplossingen)
- [Klanten](/nl/klanten)
- [Updates](/nl/updates)
- [CO₂-Prestatieladder kennisbank](/nl/co2-prestatieladder/artikelen)

## Optional

- [Privacy](/privacy)
- [Terms](/terms)
- [Cookies](/cookies)