Clear decision-making for infrastructure projects in six steps

The Netherlands is setting itself an investment challenge that simply cannot be delivered all at once. The government minister responsible says we need to prioritise to invest. PwC’s response is a six-step approach to prioritisation, set out in the report Building tomorrow starts with choosing today. The strength of this approach, according to Barbara Baarsma and Fons Kop, is that it makes political decision-making transparent without seeking to replace it. 

A structured approach to prioritisation 

On Accountability Day 2026, the president of the Dutch Court of Audit, Pieter Duisenberg, clearly indicated that the government has barely any insight into the risks posed by its own actions or inactions. Stagnation in housing, energy, and infrastructure costs the Netherlands billions that, while tangible in society, are not reflected in the national budget. He called for the government to learn from the business sector, clearly identify risks, and include the costs of doing nothing. We fully endorse that assessment.¹ The risks Duisenberg identifies are not inevitable, however, because a well-structured approach to prioritisation makes it possible to reduce risks in real terms—not by promising more, but by making more intelligent choices. 

An infrastructure programme that cannot be delivered in one go 

Picture this scenario: an ageing bridge that is becoming unsafe due to daily use by tens of thousands of motorists, while at the same time a housing project is waiting to be connected to the power grid, and the same cable installers are also needed to replace a storm surge barrier. Somewhere in a ministry, meanwhile, a plan is developed to widen a motorway that consumes nitrogen emission capacity—and this road expansion is also needed for the construction of new homes.  Which project takes priority? Who decides? And on what basis? 

The Netherlands has set itself an investment challenge that simply cannot be delivered all at once: the shortfalls in the Mobility Fund and the Delta Fund have increased to more than €80 billion; the construction sector expects a shortfall of 100,000 to 150,000 skilled workers by 2030; and nitrogen emission capacity has been almost fully exhausted. 

Infrastructure projects compete for the same scarce resources 

Infrastructure projects are still usually assessed in isolation—by different ministries and through separate funding streams—without anyone having oversight of the full picture. Projects therefore compete with each other for the same scarce contractors, permits, and budgets, resulting in rising costs and, ultimately, less being built than planned. The Dutch Minister of Infrastructure and Water Management, Vincent Karremans, put it clearly in March 2026, when he said, “We must prioritise to perform.” But how do we do that when there are hundreds of projects spread across roads, water, energy, rail, and housing? 

Prioritisation: a six-step approach 

The report Building tomorrow starts with choosing today presents a six-step approach that breaks this specific deadlock. 

This approach to prioritisation ensures choices are transparent and well-grounded 

The strength of this approach is that it makes political decision-making transparent without attempting to replace it. While different political preferences will lead to different weightings, the framework ensures that decision-making is transparent and well-substantiated. And that means no project disappears quietly to the bottom of the pile without anyone being able to see or explain why. 

The Netherlands cannot build everything all at once, but it can make more informed choices about what to do first. That starts today.