Accountancy & Reporting 28 June, 2024

Reporting obligation work-related mobility of persons starting July 1 

werkgebonden personenmobiliteit
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Reporting obligation work-related mobility of persons starting July 1 

Starting July 1, 2024, companies with 100 or more employees in the Netherlands must comply with new reporting and inventory obligations regarding employee mobility. This measure is part of the broader Climate Agreement aimed at reducing CO2 emissions. In addition to the July 1, 2024, start date, there are important deadlines in 2025 and 2026 that companies need to prepare for. Companies can combine employee mobility reporting with their obligations under the ESRS E1 reporting standard.

Deadline work-related mobility of persons

Starting July 1, 2024, companies in the Netherlands with 100 or more employees are required to track data on their employees’ commuting and business travel. These data must be submitted by June 30, 2025, for the year 2024. While the obligation initially applies only to larger companies, all organizations, regardless of size, are encouraged to voluntarily submit this data. 

The June 30, 2025, deadline is a crucial step towards the mandatory annual reporting that will take effect from 2026. By then, companies must submit data on employee mobility for the second half of 2024 or the full year of 2024. Starting in 2026, a complete annual reporting obligation will be in place for all organizations with 100 or more employees, introducing a systematic approach to tracking and reporting work-related travel. 

What needs to be reported regarding work-related mobility of persons? 

The report requires employers to provide detailed data on the mobility of their employees. This includes the duration of travel time, the choice of transportation modes, and fuel consumption.

Employee mobility reporting and ESRS E1 

The reporting obligations for employee mobility also allow companies to meet the requirements of the ESRS (European Sustainability Reporting Standards) E1 standard. This standard requires companies to report on their environmental impact. By combining mobility data with the ESRS E1, businesses can take an integrated approach to their EU CSRD and Dutch law sustainability reporting. 

For example, a company can collect and analyze data on employee travel distances and fuel consumption. This data can then be integrated into the broader ESRS E1 report, which also includes other environmental impact data such as energy consumption and waste management. This approach provides a comprehensive view of the organization’s environmental impact. 

Need help with reporting? 

The ESG and CSRD experts at Crowe Peak are ready to assist your organization in compiling the necessary mobility data and complying with the ESRS E1 standard. Contact us for professional support with these reporting obligations or for an initial consultation. 

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