Mandatory CO₂ reporting (WPM): well prepared for 2026

Mandatory CO₂ reporting (WPM): well prepared for 2026

Update April 2026: The CO₂ reporting requirement for work-related mobility has applied since 1 July 2024 to organisations with 100+ employees. There are plans to raise this threshold to 250 employees, but this has not yet been finalised. This means that organisations with 100+ employees are still required to report, including for 2025.

Summary: The CO₂ reporting requirement (WPM) obliges employers to report annually on the CO₂ emissions of commuting and business mobility.

• Mandatory for organisations with 100+ employees
• Reporting for 2025 must be submitted by 30 June 2026
• A possible increase to 250 employees has not yet been confirmed

The CO₂ reporting requirement for work-related passenger mobility (WPM) obliges employers to provide insight into the emissions from employee commuting and business travel. This is based on travel distance, mode of transport, and fuel type. In 2026, the scheme is still in force, with possible adjustments to its scope in the coming years. Reporting for 2025 must be submitted no later than 30 June 2026.

Collecting mobility data is a challenge for many organisations. Information about commuting and business travel is often spread across multiple systems or not recorded in a structured way. As a result, more and more employers are using a digital mobility platform that automatically records travel movements. Employees use an app and a mobility card for this.

With a mobility platform, all employee travel movements are automatically recorded via an app and/or mobility card. This applies to all modes of transport, such as cars, public transport, bicycles, or other forms of mobility. All data is then brought together in one central system, ready for CO₂ reporting.

Read more about our mobility platform.

The collected data is automatically processed into a CO₂ report that aligns with government guidelines and can be used directly to meet reporting requirements.

Employers benefit from: • insight into all relevant mobility data • a clear and structured report for submission to the authorities • support in complying with the WPM reporting obligation

Mobility Concept registers all data required for CO₂ reporting in one central place. If integration with external data sources is needed, we take care of that as well. You receive a complete report from us, making submission via the national government portal quick and straightforward.

Beyond compliance, CO₂ reporting also provides valuable insights. It gives detailed visibility into employee travel behaviour and helps identify opportunities to further decarbonise mobility policy, for example by:

• increasing the use of sustainable transport options
• encouraging remote working
• differentiating mobility allowances

Not every organisation is ready for a fully integrated system straight away. That is why the WPM starter module is available. The starter module offers a low-threshold way to collect mobility data and provides a practical foundation for CO₂ reporting and the further digitalisation of mobility data.

A mobility platform can help organisations automatically collect travel data and convert it into a report that meets government requirements. This turns CO₂ reporting from a legal obligation into a starting point for better mobility policy.

Would you like to check whether your CO₂ reporting is properly set up and compliant with current requirements? We would be happy to think along with you.