CO₂ Tracking in 2025: Expense Management Guide

Carbon emissions have a huge environmental impact, contributing to climate change. Governments worldwide are introducing tougher CO₂ regulations, and businesses are responding with tools and processes to monitor and reduce their carbon footprints. For instance, PwC now tracks employee CO₂ and has implemented a “carbon ledger” to make ESG data actionable.

Expense reporting tools are increasingly integrating CO₂ tracking, helping companies hit sustainability targets, save costs, and boost operational efficiency.

What are the carbon emission regulations in Europe and the Netherlands in 2025?

European climate law and fit for 55

The EU legally commits to cutting net greenhouse gas emissions by at least 55% compared to 1990 levels by 2030 and achieving climate neutrality by 2050. With enhanced carbon sinks, the effective target may reach 57% EUR-Lex European Parliament. In 2025, the Commission proposed an even more ambitious interim goal of a 90% reduction by 2040, according to European Commission.

Fit for 55 legislation and clean industrial deal

The “Fit for 55” reforms introduced stricter emissions controls, an expanded Emissions Trading System (now covering maritime and road sectors), and a Carbon Border Adjustment Mechanism (CBAM) from 2026 European Parliament. The new Clean Industrial Deal (2025) furthers green innovation, renewable expansion, and industrial decarbonisation.

Dutch regulation on CO₂ travel reporting

Since January 1, 2024, Dutch companies with 100+ employees must measure and report business travel CO₂ emissions. Companies exceeding thresholds get a four-year window to reduce their footprints. More information on official website here.

Why should expense management include carbon tracking?

Expense management goes beyond costs, it’s a lever for sustainability:

• Influence travel decisions by showing CO₂ impact for train vs flight options.
• Highlight “carbon cost” of short flights versus longer train journeys.
• Introduce employee “CO₂ budgets” with rewards for low emissions.

What practical, sustainable business travel tips can companies adopt?

Here are insights from our partner Amex GBT Egencia that we can adapt:

1. Use data‑driven insights to guide greener travel choices

Amex GBT research underscores how personalised, behaviour-based recommendations, such as choosing rail over flight for short journeys, selecting lower‑emission cabin classes, and factoring in Sustainable Aviation Fuel (SAF) reductions, can help organisations make informed, eco‑minded travel decisions.

2. Embed carbon pricing into travel strategies

Embedding a carbon fee into travel bookings normalises the environmental cost of business travel and can fund decarbonisation initiatives. Which includes investments in SAF or green infrastructure, merging sustainability with financial stewardship 

How can Mobilexpense help ease carbon tracking?

At Mobilexpense, we’re helping finance leaders turn expense data into one of the most powerful—and overlooked—sources for CO₂ reporting.  
 
By embedding emissions tracking directly into finance workflows, you get audit-ready data, clear insights, and a strong foundation for compliance under CSRD and beyond. 

Discover how an expense management solution can turn your finance data into a carbon reporting asset, helping you stay compliant, avoid fines, and lead with confidence. 

Learn more about clear ESG and CO₂ reporting here!