Sustainability/ESG Bulletin, 20 February 2026

In this week's Sustainability/ESG Bulletin read about the Government’s new National Digital and AI Strategy and a public consultation on a Green Growth Strategy. Scale Ireland’s 2026 survey shows slight declines in sustainability adoption among start-ups, almost €35 million in new funding will support community level climate action, and Ireland also reported strong progress under its National Biodiversity Action Plan. In the UK, new actions target modern slavery risks and strengthen protections for small business energy customers, and the EU approved measures to support a smoother ETS2 launch in 2028. This, plus the latest articles, technical content, resources and upcoming events.

IRELAND

Climate change and need for national digital and AI resilience  

Both geopolitical shifts and climate change require a focus on the security and resilience of our digital infrastructure, which is increasingly challenged by malicious attacks and severe weather events. This was one of the many drivers for the new National Digital and AI strategy, published this week and containing 20 high-level objectives, supported by 90 specific deliverables, covering Public Services, Enterprise, Digital & AI Infrastructure, Cyber Security, Digital Regulation, Online Safety, and Skills and Talent. The Strategy, titled Digital Ireland Connecting our People, Securing our Future, outlines five strategic and mutually reinforcing ambitions - Apply, Grow, Invest, Lead, and Empower – aims to reflect the agile approach needed to succeed in a fast-evolving digital world.

Public consultation on proposed Green Growth Strategy

The Department of Enterprise, Tourism and Employment is seeking the views of interested stakeholders to inform the development of a new Green Growth Strategy, which is linked to commitments in the Programme for Government 2025 – Securing Ireland’s Future. The aim of the new strategy is to ensure that Ireland develops a strong domestic supply chain in the renewable energy sector and that government adopts a coherent and ambitious approach to future opportunities. Views from stakeholders and interested parties on the public consultation are requested no later than 5pm on Wednesday, 4 March 2026 via the following link: Green Growth Public Consultation – fill in form

Scale Ireland's State of Start-ups Survey 2026

A Scale Ireland survey has found that 44.9 percent of companies believe they contribute to local or global sustainability. The State of Start-ups Survey 2026 from the independent not-for-profit representative organisation for Irish tech start-up and scaling companies also noted that this figure is a slight decrease (3.6 percent) from the previous year. The survey further found that 39.2 percent of start-ups have a sustainability or climate action plan, again a slight decrease on 2025 (41.3 percent). Scale Ireland aims to support, promote and advocate on behalf of indigenous tech start-up and scaling companies of all stages, sizes and sectors and to create the most favourable conditions for them to succeed. It produces an annual survey to get the feedback of founders and CEOs and gauge the sentiment of the sector on key issues.  Over the past five years (2021-2026) the Scale Ireland State of Start-ups surveys reportedly show that sustainability in the Irish tech sector has gradually increased in adoption and strategic focus, transitioning from a secondary consideration to a necessary component for business growth. 

Funding announced for climate action in communities

Minister for Climate, Energy and the Environment Darragh O'Brien has announced new funding of almost €35 million to further support local authorities as they continue to drive forward climate action in Ireland’s communities. The new scheme, ‘Supporting a Sustainable Transition through Climate Action for a Resilient Territory (START)’, aims to build resilience local communities and will support local authority-led Climate Action Plan infrastructure projects and feasibility studies that align with the EU JTF programme. Details of the types of projects that local authorities can submit for consideration under this closed call can be found here.

National Biodiversity Action Plan progress report publishes

The 2025 report on the Implementation of Ireland’s National Biodiversity Action Plan 2023-2030 has published, revealing that almost 80 percent of the plan’s strategic actions are currently on track or finished, with key achievements including greater accountability for public bodies in protecting biodiversity, and actions for designated habitats and protected species. Biodiversity supports a broad spectrum of raw materials essential for industries like agriculture, pharmaceuticals, and construction, and its loss significantly impacts global supply chains and business operations, affecting resilience, cost efficiency, and sustainability, as declining species can lead to shortages and increased costs. PwC estimates that that “unchecked nature loss could erode 12–17% of GDP, 11–14% of overseas investments, and 12–18% of stock exchange market value (roughly US$11 trillion)” within the next 15 years.

NORTHERN IRELAND/UK

New licence measures to strengthen protections for Northern Ireland’s small business energy customers

The Utility Regulator in Northern Ireland has introduced new licence measures designed to improve transparency and protections for the region’s non‑domestic electricity and gas consumers. The measures introduce requirements that aim to support clearer information and fairer treatment for small business consumers. The modifications cover the following areas: transparent price information for small business consumers on supplier websites; identification of alternative options to security deposits and clear information on the return of any deposit; and confirmation that a deemed contract cannot require notice before a customer switches supplier. The measures form part of the Utility Regulator’s Consumer Protection Programme 2024–2029, which seeks to ensure fair engagement and outcomes in the non‑domestic energy market. The changes will take effect from 4 February 2026.

Global standard for private sector’s modern slavery risks             

The UK’s national standards body, BSI, is consulting on a new standard on modern slavery, aiming to be the first of its kind that is applicable globally. ISO 37200, Managing the risk of modern slavery aims to provide guidance for the prevention, identification and response to human trafficking and forced labour. It is designed to help organisations assess and respond to the risks associated with modern slavery across their value chains. Modern slavery is estimated to affect some 50 million people globally, according to the International Labour Organisation (ILO), and presents significant risks for business in terms of compliance, corporate and social responsibility, and brand reputation. It has been estimated to have cost the UK Exchequer approximately £52.4 million in 2023 in terms of main personal tax and pension contributions for paid employees from the forced or compulsory labour of adults if none is currently being paid. Responses to the consultation can be submitted until 2 February. For more on modern slavery see the Chartered Accountants Ireland sustainability resources hub.

EUROPE

European Council backs measures for a smoother launch of ETS2

Accountancy Ireland

Sustainability, and developments in sustainable finance, accounting and reporting, are covered in the Feb/March 2026 issue of Accountancy Ireland. Find articles by the Institute’s Professional Accountancy Lead Dee Moran and KPMG’s Russell Smyth, and an article based on a research report into public sector sustainability accounting and reporting by Ciaran Connolly,  Paul Lawless, Eoin Reeves and Elaine Stewart. 

• Green shoots: clearer path ahead for future of sustainability reporting
• The business of sustainability in 2026: opportunity and risk
• Sustainability reporting in the public sector: benefits and progress

• Businesses urged to act on pay-gap reporting or face threat of penalties and litigation (Irish Times)
• UK’s gender pay gap ‘won’t close for 30 years’ at current rates (The Guardian)
• Climeaction launches app to track farm emissions (Irish Times)
• Climate and energy efficiency: ESG priorities for Ireland and the EU in 2026 (BDO Ireland Insights)

PODCAST

Chartered Accountants Worldwide, Young Difference Makers: How Khethiwe Sibanyoni uses ethics and systems thinking to tackle gender-based violence

What if the rigour that keeps companies honest could also save lives? We sit down with social impact activist and Chartered Accountant Khethiwe Sibanyoni to unpack how ethics, systems thinking, and real accountability can turn good intentions into measurable change. From Saturday mornings in GBV shelters at age 11 to auditing across oil and gas, pharma, and FMCG, Khethiwe shows how credibility becomes a tool for communities when it is used with care. (13:07)

EVENTS

Chartered Accountants Ireland Ulster Society, Legal Webinar: Green Loans and Reporting Requirements
This webinar with Hannah McDaid and Katie Britton from A&L Goodbody will provide an update on the fast-evolving landscape of green loans, highlighting key legal developments and the principles driving the loan market. A&L Goodbody will provide an overview of the reporting requirements for borrowers, external verification options for green projects, the distinction between green and sustainability-linked loans and the significance of qualitative vs quantitative indicators. Speakers will explore operational impacts on borrowers and include an overview of the regulatory and risk landscape.
Virtual, via Zoom | Tuesday 3 March, 1pm - 2pm |Free, but registration required.

Chartered Accountants Ireland, ICAS, Carbon Border Adjustment Mechanism: What you need to know
Join us at a webinar on Thursday 12 March on Carbon Border Adjustment Mechanism: What you need to know.  Learn how CBAM currently operates and what its implementation is revealing in practice.
Virtual, 12 March, 11am-12pm.

UN Global Compact Network UK Webinar Series, The Business Role in Systems Change, Feb/Mar 2026
Businesses are facing escalating risks as the world approaches critical tipping points. Corporate resilience now depends on the transformation of markets, supply chains, and business models needed to steer the system towards stability. There is also potential for positive tipping points - moments when small, well-directed actions accelerate large-scale transitions towards sustainability. Businesses hold a unique capacity to create and amplify these dynamics of change. In these webinars, leading scholars and experts will discuss tipping points, climate risk, and systems change, how to respond to emerging climate realities and apply breakthrough frameworks such as the Positive Tipping Points Toolkit and Doughnut Economics to unlock change at multiple scales.  

Webinar sessions:
Understanding Tipping Points Risks, Feb 26  | 14:00
Systems Thinking in Business and Climate, Mar 5  | 14:00
Triggering Positive Tipping Points, Mar 12 | 14:00

Shift, EU Omnibus Webinar - Briefing for business on the revised CSDDD and performing due diligence
This webinar will feature insights from the Shift team and leading businesses on practical, real‑world approaches to implementing due diligence aligned with good practice. The session will explore how due diligence requirements under the CSDDD and reporting obligations under the CSRD can be addressed in an integrated way, rather than treated as separate exercises. Companies in scope of the CSDDD or operating within their value chains are encouraged to attend.
Virtual, Thursday, 26 February 2026 | 09:00

SEAI, EXEED Energy Efficient Design Training
Join our exclusive free half-day training and become a leader in energy-efficient design. The SEAI EXEED team invites you to a dynamic training session designed to upskill professionals and stakeholders in the Excellence in Energy Efficient Design (EXEED) process. This training is ideal for those aiming to become an Energy Efficient Design (EED) Expert.
Virtual, Friday 27 February, 9am - 1pm

Enterprise Ireland, Sustainability Kickstarter Workshops
A half‑day workshop series designed to support business leaders in recognising the strategic importance of sustainability and decarbonisation. The sessions provide practical skills to integrate core sustainability principles, identify competitive opportunities, and build actionable plans to meet rising customer expectations for sustainable products and services. Workshops | Dates & Times
• Friday, 27 February 2026 | Half‑day workshop
• Friday, 20 March 2026 | Half‑day workshop
• Friday, 17 April 2026 | Half‑day workshop
• Friday, 8 May 2026 | Half‑day workshop

Shift, EU Omnibus Webinar - Briefing for business on the revised CSRD and reporting on sustainability issues
The session will examine what recent changes to the CSRD and the ESRS mean in practice for how companies report on sustainability issues.  The webinar will feature insights from the Shift team, alongside leading businesses, on implementation approaches that reflect good practice, support companies in identifying and addressing key risks, and remain practical and workable in real-world contexts. The discussion will also explore how reporting obligations under the CSRD and due diligence requirements under the CSDDD should be considered together, rather than in isolation.  If your company is in scope of the CSRD, or part of the value chain of a company that is, we encourage you to join us.
Virtual, 3 March 2026 | 15:00

Sustainability Centre

You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre.