In this week’s Sustainability/ESG Bulletin read about sustainability in the Irish Government’s Action Plan on Competitiveness and Productivity. Also covered are recommendations from the Climate Change Advisory Council on solar PV, a new report on the Voluntary Nature Market in Ireland, the Extended Producer Responsibility Scheme in Northern Ireland, Spain’s State pact to tackle the climate emergency – including by mandating ESG reporting – and the landmark partnership between the ISO and GHG Protocol to co-develop new standards for GHG emissions accounting and reporting, along with the usual articles, resources and upcoming events.

IRELAND

Sustainability in the Government’s Action Plan on Competitiveness and Productivity

The Department of Enterprise, Tourism and Employment has this week published an Action Plan on Competitiveness and Productivity, with 85 actions for enhancing Ireland’s competitiveness and productivity performance. Among the six themes into which these actions are grouped is “growing sustainable Irish businesses and boosting regional development”.  Read more about sustainability in the Action Plan.

Climate Change Advisory Council calls for accelerated roll out of solar PV

The Climate Change Advisory Council (CCAC) in its recently published Annual Review 2025 has called for an accelerated rollout of solar PV for commercial and public buildings to help manage energy costs. With increasing challenges around global competitiveness, the Council warns that although industrial emissions reduced by 4.6 percent in 2024 – mainly due to a decline in cement volumes – Ireland has not yet broken the link between production levels and emissions in the industrial sector. The Council also warns that the volume of waste generated remains too high with Ireland’s circularity rate of 2.3 percent falling well below the EU average of 11.8 percent.

Voluntary nature market could unlock private finance for Irish ecosystems, report finds

A Voluntary Nature Market featuring nature ‘credits’ has the potential to close the multi-billion-euro nature funding gap in Ireland, according to a new report published last week by Trinity College Dublin and BiOrbic Research Ireland Centre for Bioeconomy.  The report, ‘The Voluntary Nature Market in Ireland: State of Play, September 2025’, maps out the key challenges and opportunities in Ireland’s Voluntary Nature Market and calls for the development of a high-integrity, transparent, and durable market. Commenting, the report’s lead author Orlaith Delargy said: “The EU estimates a shortfall of €37 billion per year between current spending and what’s needed to meet our nature goals. To address this gap, new ways of financing action on the ground are needed … A Voluntary Nature Market, similar to the Voluntary Carbon Market, could channel private investment to local projects that restore ecosystems and support communities.”

NORTHERN IRELAND/UK

Small businesses urged to register for Extended Producer Responsibility scheme

For the first time companies in Northern Ireland with an annual turnover of more than £1million and responsibility for over 25 tonnes of packaging each year need to record and report their packaging data under the Extended Producer Responsibility (EPR) scheme, a UK-wide reform of an existing Producer Responsibility scheme for packaging. Among its core aims are increasing recycling rates of packaging, reducing waste and non-recyclable material being placed on the market and shifting the costs of managing household and street-binned packaging waste to producers of packaging. The new EPR scheme also marks significant changes for larger organisations in Northern Ireland which are now obliged to report recorded data every six months and will for the first time be liable for the full cost of managing packaging waste including costs associated with the collection, sorting, and treatment of household waste.

Renewable electricity consumption – Northern Ireland  

A total of 43.1 percent of total electricity consumed between June 2024 and June 2025 was generated from renewable sources located in Northern Ireland. This represents a decrease of 2.8 percentage points on the previous 12-month period (year ending June 2024). The ‘Electricity Consumption and Renewable Generation in Northern Ireland: Year ending June 2025’, which published this week, details the percentage of electricity consumption in Northern Ireland generated from renewable sources and includes information on the type of renewable generation. Of all renewable electricity generated within Northern Ireland over the 12-month period 81.7 percent was generated from wind down from 82.3 percent the previous year.

EUROPE

Spain mandates ESG reporting

The Government of Spain has presented its proposal for a State Pact to tackle the climate emergency, in which it reportedly plans to make carbon reporting mandatory. Royal Decree 214/2025, establishing new national carbon reporting framework, represents Spain's most ambitious corporate carbon reporting mandate to date, locally implementing key elements of the Corporate Sustainability Reporting Directive (CSRD). The regulation is to take immediately effect, with first reports due in the 2026 for 2025 emissions data.

EU Parliament adopts simplifications to the EU carbon leakage instrument

The EU Parliament has given its final green light to changes to the Carbon Border Adjustment Mechanism (CBAM). The changes, which are part of the Omnibus I simplification package presented on 26 February 2025, are part of simplification efforts to reduce the administrative burden for SMEs and occasional importers. A new threshold will exempt 90 percent of importers from the EU CBAM rules and procedures for imports covered by CBAM rules will also be simplified. The statement claims that climate ambition maintained as 99 percent of CO2 emissions from iron, steel, aluminium and cement imports will still be covered.

WORLD

ISO and GHG Protocol announce strategic partnership for emissions accounting

The International Organization for Standardization (ISO) and Greenhouse Gas Protocol (GHG Protocol) have announced a landmark partnership to harmonize their existing portfolios of greenhouse gas (GHG) standards and to co-develop new standards for GHG emissions accounting and reporting. The partnership will produce a common global language for emissions accounting, which will accelerate progress towards decarbonisation. The partnership represents a fundamental shift toward integration and co-development, enabling users to rely on a coherent framework and reducing potential confusion in the market. More information about ISO is available at www.iso.org. More information about GHG Protocol is available at www.ghgprotocol.org.

Resources from Chartered Accountants Ireland

Sustainability-focused specialist qualifications

Chartered Accountants Ireland has launched its Autumn/Winter programme offering, which includes the Certificate in Sustainability Strategy, Risk and Reporting (Starting 7 October).

Technical updates

The latest edition of the Technical Roundup 5 September from our Professional Accounting team contains updates from 1 July 2025, including a lengthy section on sustainability reporting, sustainability assurance, and sustainable finance.

Resources

• Accounting for Sustainability (A4S) has issued a guide offering four peer-tested practical actions for pension fund chairs and trustees to get started on addressing nature risks. The insights are based on input from pension fund participants during an A4S pension deep dive session. We recommend reading this in conjunction with A4S’s Nature top tips for pension fund chairs and trustees.

Articles

• What do shifting sustainability regulations mean for business? (EY)
Resistance to regulatory rollback on nature laws (Business for Biodiversity Ireland)

Chartered Accountants Ireland, Engage with EFRAG on the Revised ESRS consultation (ROI/NI)
Are you ready to shape the future of ESG disclosures? Join Chartered Accountants Ireland for a virtual outreach event featuring EFRAG, as they dive into the Revised ESRS Exposure Drafts—with a special focus on preparers. 1 hour CPD.
Virtual, 23 September, 11:30–13:30

Antaris Consulting in collaboration with The ESG Circle, Embedding Sustainability: From Global Agreements to Organisational Culture
Fireside chat  with Dr. Matt Kennedy, tracing the journey from global climate diplomacy to boardroom decisions. Will discuss what embeds sustainability in organisational culture - governance moves, metrics that matter and the capabilities middle managers need; plus how to navigate the ESG backlash by speaking the language of resilience and risk. Matt Kennedy is Head of Client Transformation in IDA Ireland where he leads transformation initiatives with international business, including a portfolio of R&D, digital, sustainability and talent development offerings, and, among other things, was Lead Negotiator for the European Union at the UN Paris Agreement (COP21) negotiations.
Virtual, Wednesday, September 24, 4.00-5.30

Centre for Advanced Sustainable Energy (CASE), The Northern Ireland Energy Summit
Bringing together leaders from across the energy, infrastructure, business and policy landscape, the all-day conference will shine a light on how energy can help supercharge economic growth in Northern Ireland as we strive to meet ambitious climate targets. Key themes throughout the day will include connectivity and security of supply, alongside exploring the crucial role of communities in energy clusters and examining Northern Ireland’s unique agricultural proposition as an important enabler in the energy transition.
In person, 8:30-16:30 Wednesday 24 September, International Convention Centre (ICC) Belfast.

Dublin Chamber, Sustainability Academy Workshops
This autumn, for the first time, all Sustainability Academy workshops will take place in person at Dublin Chamber, 7 Clare Street, Dublin 2. Dublin Chamber is offering a special rate of €420 for those who register for the full series of five workshops (normally €495). This includes a free one-hour tailored advisory consultation with a sustainability expert from Goodbody Clearstream. Whether you're new to sustainability or looking to build on existing knowledge, this series provides a structured way to learn what matters and apply it in your role.
Venue: Dublin Chamber, 7 Clare Street, Dublin 2

Chartered Accountants Ireland, Western Society SDG week Brigit's Garden tour
Sustainable Development Goals Week Ireland 2025 will unite communities and businesses in a nationwide effort to promote sustainability and environmental responsibility. We will mark the week with an interactive and engaging tour of Brigit's Garden finishing with a Brigit’s cross making demonstration and of course a coffee. Brigit‘s Garden is regarded as one of the most picturesque gardens of Ireland, set in 11 acres of beautiful grounds with many features to explore and delight in.
In person, Saturday 27 September 2025 | 11:00am | Brigit's Garden, Roscahill, H91 CC90

Climate Cocktail Club, Climate Carnival
Blending business, innovation, finance, music, activism and science for bold brave leadership, this pioneering two-day event for changemakers aims to inspire, entertain and explore radical and creative solutions to drive planetary impact now.
In person, 29 – 30 September | Ballintubbert House, Ballintubbert House, Stradbally, Co. Laois, R14 E954.

International Society of Sustainability Professionals Webinar: Driving Sustainable Change: Integrating Change Management for Positive Outcomes
This webinar will delve into the critical role of change management in advancing sustainability initiatives. Participants will explore how effective change management strategies can lead to more impactful and lasting positive outcomes for both people and the planet. Through practical insights and real-world examples, this session aims to equip sustainability professionals with new knowledge and tools to drive meaningful change at multiple scales.
Virtual, Tuesday, 30 September, 11:00 AM - 12:00 PM (EDT)

Sustainability Centre

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