Introduction
The Dutch Climate Agreement of 2019 has an ambitious goal: to reduce CO2 emissions by 49% by 2030 compared to 1990. An important part of this is the approach to work-related employee mobility (WPM), which makes a significant contribution to total CO2 emissions.
As of July 1, 2024, the Reporting Obligation for Work-Related Employee Mobility will come into effect. This new regulation requires organizations with 100 or more employees to report annually on their mobility data, both for commuting and business travel.
The reporting obligation has two main objectives:
Creating awareness among companies about their CO2 footprint
Encouraging sustainable mobility solutions
By gaining insight into their mobility patterns, companies can take targeted measures to reduce their CO2 emissions. This transparency contributes to more sustainable business operations and supports national climate objectives.
What is the Reporting Obligation for Work-Related Personal Mobility (WPM)?
The Reporting Obligation for Work-Related Personal Mobility (WPM) is a new regulation that requires companies to register and report their work-related mobility data. This obligation specifically focuses on:
Commuting of employees
Business trips
Used modes of transportation
Kilometers traveled per mode of transport
The main goal of the WPM is to reduce CO2 emissions from business travel. The regulation is part of the broader objective to reduce greenhouse gas emissions from work-related mobility by at least 1.5 megatons by 2030.
The WPM obligation officially comes into effect on July 1, 2024. From that moment on, organizations will need to prepare their first report on:
Total kilometers per mode of transport
Types of fuel used
Related travel expenses
Calculated CO2 impact
This detailed report allows companies to measure, analyze, and improve their mobility impact. The collected data forms the basis for targeted measures to reduce emissions from work-related transportation.
Who is subject to the WPM?
The WPM reporting obligation applies to organizations with 100 or more employees within one establishment or location. This threshold is determined based on the total number of employees, including:
Permanently employed staff
Temporary workers
Seconded employees
Self-employed individuals who regularly work on-site
Certain organizations are exempt from this obligation:
Educational institutions where students are the main users
Healthcare institutions where patients are the primary users
Prisons
Organizations consisting solely of volunteers
The impact of WPM varies by sector. Office organizations will primarily focus on commuting, while manufacturing companies also need to consider shift work. Service companies with a lot of business travel will face more extensive reporting requirements for different modes of transportation.
For organizations with multiple locations: each location with 100+ employees must report separately. This obligation encourages larger organizations to optimize their mobility policy by location.
Data collection CO2 footprint and CO2 reporting requirements
The WPM requires detailed collection of mobility data. Companies must keep track of specific information about:
Total number of kilometers traveled per mode of transport
Types of fuel used per vehicle
Travel expense reimbursements
Frequency of working from home
Kilometers driven per mode of transport
Fuel consumption of business vehicles
Expense claims for business trips
Use of public transport and flights
Specific reporting obligations apply to each mode of transport. You must register the following data:
Cars: type of fuel, weight class, ownership status
Public transport: type (train, bus, subway), travel distance
Bicycles: distinction between e-bikes, scooters, and bicycles
Flights: distance and travel class
The Ministry of Infrastructure and Water Management provides manuals with practical guidelines for data collection. These tools assist in:
Setting up an effective registration system
Correctly categorizing different types of travel
Ensuring data quality
Complying with privacy legislation in data collection
Calculation of CO2 emissions for Reporting Obligation Work-related Personal Mobility (WPM)
Calculating CO2 emissions for WPM reports requires a systematic approach. Companies need to convert the collected mobility data into CO2 equivalents using specific emission factors:
Passenger cars: Calculation based on fuel type and kilometers driven
Public transport: CO2 emissions per passenger kilometer
Air travel: Emissions calculated per flown kilometer, including correction factor for flight altitude
For organizations without sustainability experience, these calculations can be complex. Common challenges include:
Incomplete data from employees
Lack of knowledge about emission factors
Limited technical resources for accurate calculations
The Netherlands Emission Authority provides standard emission factors via CO2emissiefactoren.nl. These factors are updated annually and form the basis for a uniform calculation method.
An automated system for data collection and processing can significantly improve the accuracy of calculations and reduce administrative burden.
Relationship between WPM and other sustainability reports such as CSRD
The Corporate Sustainability Reporting Directive (CSRD) is an EU directive that requires large companies to report extensively on their sustainability performance. The Legal Reporting of Work-related Mobility (WPM) is specifically focused on mobility. Although both frameworks aim to measure and report on sustainability, they differ in several key aspects.
Differences between CSRD and WPM
Focus and Scope: The CSRD covers a wide range of sustainability aspects, while the WPM exclusively focuses on mobility.
Data Requirements: The CSRD requires companies to report CO₂ emissions in CO₂ equivalents, while the WPM focuses on kilometers and costs per mode of transport.
Application: The CSRD applies to large enterprises within the EU and integrates environmental, social, and governance factors (ESG), while the WPM specifically requires mobility reporting from Dutch employers with 100+ employees.
Overlap and Synergy between CSRD and WPM
Despite these differences, there are important overlaps between both reporting obligations:
Both require a systematic approach for monitoring and reporting environmental impact.
The CO₂ emissions from transport must be included in both reports.
Both guidelines require accurate and transparent data collection.
By aligning the WPM and CSRD, you can organize your data collection more efficiently as a company and avoid duplicate work. The WPM provides valuable detailed mobility data that can be directly used in broader CSRD reports. This ensures a coherent and complete picture of the sustainability performance of your organization.
Promoting sustainable mobility within your business strategy
Implementing sustainable mobility offers companies concrete opportunities to reduce their ecological footprint. Here are effective strategies that your organization can apply immediately:
Electric fleet: Replace traditional company cars with electric alternatives
Bicycle plan: Offer lease bicycles and create adequate bicycle parking facilities
Flexible remote work: Introduce hybrid work models
Public transport incentives: Reimburse public transport subscriptions
Carpool matching: Develop an internal platform for carpooling
Practical Example: A Dutch IT company has successfully implemented a mobility budget. Employees receive a personal budget that they can flexibly use for different transportation options. This resulted in a 30% reduction in car usage within one year.
Practical Example: A financial institution has installed charging stations and introduced a fully electric vehicle fleet. This approach has led to a 45% reduction in CO2 emissions related to work-related mobility.
These measures not only contribute to sustainability goals but also increase employee satisfaction and reduce operational costs.
Future implications for companies after the introduction of WPM in 2024
The introduction of WPM in 2024 brings significant changes for companies. It is essential that organizations take action now to adapt their processes.
Important preparation steps are:
Setting up systems for accurate mileage tracking
Training staff in correctly recording travel data
Adjusting internal mobility guidelines
Implementing tools for CO2 calculation
Companies that start making these adjustments early can make the transition smoother and avoid potential fines. A proactive approach allows organizations to identify and resolve any challenges in a timely manner before the official introduction of the reporting obligation.
How Regreener can help you comply with the WPM and other parts of your sustainable business strategy
The Footprint Navigator from Regreener provides a complete solution for your WPM reporting. This innovative tool collects and analyzes all the necessary mobility data from your organization:
Automatic calculation of CO2 emissions per mode of transport
Detailed breakdown of commuting and business travel
Real-time insight into your mobility impact
User-friendly dashboards for easy reporting
In addition to the Footprint Navigator, Regreener's experienced consultants are ready to assist your organization with:
Setting up effective data collection processes
Developing a suitable reduction strategy
Identifying cost-effective sustainability measures
Integrating sustainability into your business strategy
The combination of technology and expertise makes Regreener your ideal partner for WPM compliance. Our consultants proactively contribute to practical solutions that fit your organization. We not only help you comply with legal requirements, but also support you in achieving concrete sustainability objectives.
Conclusion
The Reporting Obligation for Work-related Mobility brings significant changes for Dutch organizations with 100+ employees. This obligation requires a proactive approach and thorough preparation before the start date of July 1, 2024.
A successful implementation of WPM reporting requires:
A solid system for data collection
Accurate CO2 calculations
Effective strategies for sustainable mobility
Transparent reporting to the Environmental Service
The WPM reporting is not only a legal obligation - it offers organizations the opportunity to make their mobility policy more sustainable and reduce their CO2 footprint. By taking steps towards sustainable mobility now, you position your organization as a leader in the transition to a climate-neutral future.
Start preparing your organization for this new obligation today and contribute to a more sustainable future for the Netherlands.
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