The Netherlands has committed to reducing CO2 emissions, including those from business travel and employee commutes. To achieve this, the Ministry of Infrastructure and Water Management (IenW) needs to measure the CO2 emissions from business travel and employee commutes. Starting from July 1, 2024, companies with 100 or more employees are required to report work-related personal mobility (WPM) data. This requirement is part of the "CO2 Reduction Decree for Work-Related Personal Mobility," a measure from the Climate Agreement.
Why This Regulation?
The goal is to gather data to understand the CO2 emissions from work-related mobility. This regulation encourages employers to adopt more sustainable travel practices. By measuring and reporting these emissions, the government aims to ensure that the target of reducing emissions by 1.5 megatons by 2030, as set in the Coalition Agreement of 2023, is met.
Who Must Comply?
This requirement applies to companies with 100 or more employees. If your company meets this criterion, you must report the business travel and commute emissions of your employees. The cut-off date for determining the number of employees is January 1 of the reporting year.
An employee is counted if they have a contract for 20 or more hours of paid work per month. Temporary workers, seconded staff, and volunteers are not counted, but seasonal workers employed for at least 20 hours per month are included. If your company operates under multiple Chamber of Commerce (KvK) numbers, the number of employees must be counted per KvK number, and reporting is done per KvK number.
Data Submission
The reporting obligation starts on July 1, 2024, but companies can voluntarily submit data from May 16, 2023. Each year, you must report the total kilometers traveled by employees for your company, broken down by type of vehicle and fuel. You must also specify whether the kilometers are for business or commuting purposes. The data can be submitted using the online form on the website of the Netherlands Enterprise Agency (RVO). Starting in 2025, the RVO will automatically forward the data to the regional environmental agency, which will check if the data has been submitted on time and accurately. Reports must be submitted by July 1 each year for the previous year. Voluntarily submitted data is not sent to the environmental agency but is used for research if consent is given in the form.
Preparing for the Regulation
First, determine if your company falls under the requirement by checking the number of employees. Next, review your current travel data administration. Can you complete the report with the data you have? Adjustments may be needed, such as updating the expense report form or system to include the type of vehicle and fuel. For leased cars, it's important to clearly separate private and business kilometers since only business kilometers count.
Using GPS trackers for trip registration can greatly simplify this process by automatically collecting the necessary data for CO2 emission calculations for business trips by car.
This regulation is expected to be adopted by other EU countries as well, reinforcing the importance of accurate and efficient reporting mechanisms.
After submitting the data via the RVO website, employers will receive a report detailing the submitted data and the associated CO2 emissions. This report also includes general tips and advice on improving sustainability and who can assist in this effort.
