Netherlands Reporting obligation work-related mobility of persons (WPM)

From July 1, 2024, organisations with more than 100 employees are required to report on their employees’ business travel and commuting travel. This is referred to as the reporting obligation work-related mobility of persons (WPM – rapportageverplichting werkgebonden personenmobiliteit).

This new reporting obligation is part of the effort to reduce the negative climate impacts of work-related mobility, as agreed upon in the Climate Agreement (Klimaatakkoord). It was concluded that nearly half of the CO₂ emissions from personal mobility stem from work-related mobility. The new obligation aims to provide more insight and encourage employers to make conscious choices.

To comply with the reporting obligation, the yearly kilometres per mobility category and the type of fuel used must be reported to the government (RVO).

Specifically, the following data will need to be reported:

The digital form automatically calculates the CO₂ emissions based on the provided data.

For more data collection and reporting information, refer to the Handreiking voor werkgevers and the RVO website.

The Corporate Sustainability Reporting Directive (CSRD) is an EU directive aimed at ensuring that companies disclose adequate information about the risks, opportunities, and effects of their activities on people and the environment.

With the implementation of the CSRD, reporting on the company’s CO₂ emissions will also be required. Although the WMP reporting obligation does not coincide with the CSRD requirements, information gathered for WMP reporting can also be used in CSRD reporting.