Contributing to a sustainable society

A sustainable future can only be realised with a healthy planet and a society based on socio-economic cohesion. This sustainable future will offer appropriate and meaningful employment for all, together with equal opportunities in an inclusive society. PwC wants to contribute to this sustainable society by offering our services, sharing knowledge and making ourselves heard in public debates.

Heatmap shows deterioration in business climate

PwC has developed a Business Climate Heatmap that tracks developments in the Dutch business climate from 2013 to 2023, using sixty indicators. This shows that the business climate has deteriorated since 2018, particularly in the last two years. The heatmap not only tracks developments over time within the Netherlands but also compares trends in the Dutch business climate with those in seven other European countries over the same period.

We are researching this topic because we see that the business climate in the Netherlands is under pressure and is part of public debate. With research, facts, and figures, we aim to contribute to a well-founded and nuanced discussion.

The research has been shared with our stakeholders, such as politicians, civil servants, employers' organisations, and clients, and we have engaged in discussions with them about it.

Impact of climate policy on competitive position Dutch industry

Changes in energy and climate policy affect industrial companies in the Netherlands and their perspective on taking action. The Ministry of Economic Affairs and Climate wants to map out this influence. PwC therefore carries out an annual playing field test. In the 2024 playing field test, the focus of the research is on the consequences of climate policy compared to other countries.

Competitive position of energy-intensive industry in Northwestern Europe

The competitive position of the energy-intensive industry in Northwestern Europe is under pressure, according to the PwC research 'The Future of the Energy-Intensive Industry in Northwestern Europe'. CO₂-free production in the steel, fertilizer and chemicals sectors could be 36 percent cheaper in other countries by 2050. If nothing is done, there is a good chance that industries will disappear. Policymakers must therefore make choices about which industries should be retained in the Netherlands. PwC has handed over the report to the former Minister of Economic Affairs and Climate.

The costs and benefits of working from home

Working partly at home and partly in the office seems to be the new standard. That is why PwC researches this so-called hybrid working. In 2020, PwC identified the costs and benefits of working from home (1, 2). This showed, among other things, that working from home can lead to a major reduction in CO2 but may also lead to more isolation. Follow-up research (2023) shows that working partly at home and partly in the office by part of the workforce has not made the Netherlands poorer, but the workers involved are happier. Working partly from home does not lead to reduced production and it has a positive impact on employees' mental and physical well-being. Hybrid working however can have a negative impact on collaboration and innovation.

Quality and adequate funding MBO, HBO and WO&O

MBO, HBO and WO&O play an important role in the Dutch education system. Under instruction from the Ministry of Education, Culture and Science, PwC conducted a study. The ‘Adequacy, effectiveness and allocation of funding in MBO, HBO and WO&O education’ report states that - while there is room for improvement - funding for MBO and HBO education is generally appropriate. This does not apply to funding for WO&O, which is one of the reasons for the ever increasing workload. In general, MBO, HBO and WO&O perform effectively when it comes to meeting quality indicators, such as accessibility, compatibility with the labour market, and the international position of scientific research. The results of this study were discussed in the education sector as well as the Lower House of Parliament.

Labour market in 2025

The level of change in the Dutch labour market is greatly determined by new initiatives concerning flexible work and the speed with which the working population is able to learn new digital skills. Because both developments are very uncertain, PwC has developed four scenarios for what the labour market could look like in 2025. The scenarios can be found in the report called ‘Reshaping work. Future scenarios for the labour market in the Netherlands’. Each scenario will result in different outcomes when it comes to, for example, the composition of the working population (divided into permanent, flexible and self-employed) and labour productivity. The aim of the publication is to offer all involved parties an insight into the consequences of potential developments and decisions.

‘Net zero’ in 2030 - alone and together with our clients

PwC aims to have 'net-zero' greenhouse gas emissions by 2030, in line with SDG 13 'climate action'. That is why we take various actions and report on them. We also help our clients with their sustainable progress, including through a blueprint containing nine building blocks for a company-wide net zero transformation.

Skills needed on the work floor in 2035

If working people in the Netherlands still want to have a job in fifteen years’ time, they will have to improve their learning capabilities, their creativity and their social skills. For most people in the Netherlands, this will be more important than learning technical or IT skills. That was the main conclusion of the PwC report called ‘The tectonics of skills – measuring the evolution of our skills landscape’.

Firstly, the report shows that all professions – from cleaners and welders to teachers and architects – are having to work with new technologies. But as end users, not as IT experts. Secondly, our analysis clearly shows that working people in the Netherlands will not have to develop completely new competences, but must use training to improve their existing competences. The ability of people to communicate and interact with their colleagues, clients and other stakeholders is and will remain the most important competence.

Recommendations for the organisation of public budgetary funds

A budgetary fund is a separate part of the national budget in which money is managed for a specific purpose. Reserving a significant budget for a policy goal has undeniable advantages. Through a fund, government and private parties can work together to achieve their goals. But there are also pitfalls. The success of a fund is determined by how a fund is organised and what conditions are set in advance for payment from the fund. If the fund does not work properly, the money goes to the wrong parties and the solution to the social problem is not realised, the social damage and tumult will be great. In the publication 'Recommendations for setting up public budgetary funds', specialists from PwC's public sector practice list benefits, pitfalls and recommendations.

Pension system

The government has established a pension agreement with the social partners. This agreement contains new arrangements about pensions and AOW. These arrangements have been formalised in the proposed ‘Wet toekomst pensioenen’ (Future of pensions Act). PwC has shared its vision concerning this legislative proposal. PwC regularly uses its website to share its vision concerning relevant developments in the field of pensions.

Pricing of nitrogen

Too much nitrogen has negative effects on our natural environment. Pricing is in theory an effective and efficient policy instrument for reducing harmful nitrogen emissions. That is the conclusion of PwC's report 'Does pricing offer a structural solution to the nitrogen problem?’ The report presents pricing, especially in the European context, as a possible part of the structural approach to nitrogen. It points out that more attention is needed for shaping the long-term nitrogen policy.

Benchmark universities and universities of applied sciences

PwC conducts an annual benchmark to provide insight into how the thirteen Dutch universities 'score' on international and national rankings regarding, among other things, research, student satisfaction and sustainability. Since 2021 PwC also conducts a benchmark for the twenty - in terms of total revenues - largest (government-funded) universities of applied sciences.

Public sector and ESG reporting; beyond the non-committal

A large number of public sector organizations have included disclosures about sustainability initiatives in their annual reports. This is concluded from PwC's research of the level of sustainability reporting within fifty organisations in the public sector. Yet they continue to lag behind the private sector. In many reports, public organizations highlight actions in the field of the environment (E), while social aspects (S) receive more attention compared to last year. However, Governance (G) remains unabated.

Productivity of government executive organisations

Much will be asked of the government in the coming years, for example with regard to making the Netherlands more sustainable. However, personnel for implementation is scarce, which makes an increase in productivity desirable. PwC therefore examined the productivity of the fifty largest government executive organisations over the period 2015-2021. The main challenges from this 'Productivity implementation organisations' benchmark were identified as process, IT and personnel. The results have been discussed with various government executive organisations and ministries. We have also brought the study to the attention of several political parties as input for their 2023 election programme.

Gender equality at work

PwC has been studying the position of women in the labour market in 33 countries annually since 2011.The scores of this ‘Women in Work Index’ are based on multiple indicators, including the female rate of participation in the labour force, the gender pay gap, the unemployment rate and the proportion of employed women who work full time. The Netherlands has occupied a place in the middle of the Index for years.