The Dutch government adopted its Climate Agreement in 2019 with the objective of reducing CO2 emissions by 49% in 2030 compared to 1990 levels. Transport emissions are clearly one of the elements that are being targeted. One of the Agreement's objectives is to reduce work-related mobility emissions by at least 1.5 megatons by 2030. In order to help achieve this, a Decree obliges employers with 100 or more employees to collect and report information on employees’ business and commuting travel, starting from 2024.

On the one hand, the data collection will give insights into the total amount of CO2 emissions associated with employees' business and work trips. On the other hand, it should form an incentive to reduce CO2 emissions. The Dutch Ministry of Infrastructure and Water Management has set an overall cap on such CO2 emissions. There will be an assessment of the reported data in the second half of 2026, which will evaluate whether CO2 emissions are below or above this cap. If the emissions are above the cap, a maximum CO2 emissions per kilometre will enter into force that will have to be met by every employer.

The reporting obligation is only valid for employers who offer mobility facilities to their employers. Reporting makes use of a specific platform of the Dutch Enterprise Agency that reduces the time needed for reporting and automatically calculates CO2 emissions. Employers with fewer than 100 employees can report the data on a voluntary basis.

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Article published first at mondaq on 17 July 2023.