In this week’s Sustainability/ESG Bulletin, read about the approaching deadline for gender pay gap reporting, funding announced for climate financing and local biodiversity action, and the publication of Sectoral Investment Plan for Transport. Also covered are green measures in the UK Autumn Budget 2026, the adoption of the 2026 EU budget and the delay of the EU Deforestation law, as well as outcomes from COP30 and the latest articles, resources, jobs and upcoming events.
Chartered Accountants Ireland
Congratulations to the SEAI Energy Awards 2025 winners
Chartered Accountants Ireland would like to congratulate the winners and shortlisted candidates for the Sustainable Energy Authority of Ireland’s 2025 SEAI Energy Awards, which were announced this week.
Commenting, Institute’s Sustainability Advocacy Manager Susan Rossney and member of the Awards judging panel said: “ I want to extend my heartfelt congratulations to all the winners of the Energy Efficiency Awards. Your innovation, dedication, and hard work stood out among an impressive field of entries. You are leading the way toward a more sustainable future. Particular congratulations are due to Institute member and co-founder of SustainabilityWorks, Laura Heuston, FCA, who is a member of the Institute’s Sustainability Expert Working Group and who was presented with the prestigious Chair’s Award for Outstanding Contribution to Sustainable Energy.”
The SEAI Energy Awards celebrate individuals and organisations who demonstrate excellence in the drive for reduced fossil fuel usage, reduced emissions, reduced costs and a more resilient economy.
IRELAND
Gender pay gap reporting deadline approaches
The Minister for Children, Disability and Equality, Norma Foley, TD, has urged employers to publish their gender pay gap reports ahead of this week’s deadline for reporting. Since 2024, all employers with over 150 employees have been legally obliged to report on their gender pay gap. This has now been extended to all employers with over 50 staff, who will need to report for the first time this year, before the end of this week. The Gender Pay Gap Portal is accessible via the Department of Children, Disability and Equality’s webpage at gov.ie/genderpaygap.
€15.2 million climate financing announced
Minister for Climate, Energy and the Environment Darragh O'Brien, TD, has announced €15.2 million in climate finance for Irish climate finance partners, while attending COP30, in Belém, Brazil. €10 million has been pledged to the Adaptation Fund for 2026, a fund dedicated to supporting developing countries build resilience and readiness for the effects of our changing climate. Ireland will host a new UN Development Programme (UNDP) Project Office in Dublin, dedicated to advancing sustainable finance to mobile the capital that will power a fair, inclusive, and global green transition.
Local Biodiversity Action Fund 2026 launches
Minister of State for Nature, Heritage and Biodiversity, Christopher O’Sullivan, TD, has launched the Local Biodiversity Action Fund 2026, with funding of €3 million being made available for local authorities to access for biodiversity projects under the scheme, managed by the National Parks and Wildlife Service (NPWS). Ireland’s 4th National Biodiversity Action Plan ‘Actions for Nature’ was launched in January 2024 and is available here. The closing date for applications is 5 February 2026.
Sectoral Investment Plan for Transport publishes
Cabinet approval has been granted for the Sectoral Investment Plan for Transport under the recent National Development Plan (NDP) Review, the aim of which is to support comprehensive upgrading of Ireland’s water, energy and transport infrastructure. The Plan commits €22.3 billion to a diverse range of transport options, including public transport, active travel, roads, maritime, and aviation, over the next five years. An additional allocation of €2 billion from the Infrastructure, Climate and Nature Fund will support the development of MetroLink, bringing the total NDP Exchequer investment in transport to €24.3 billion between 2026 and 2030.
NORTHERN IRELAND/UK
A new Electric Vehicle Excise Duty (eVED) is among the green measures introduced by the 2025 UK Autumn Budget, announced this week. The new mileage charge for electric and plug-in hybrid cars will come into effect from April 2028 at a rate of 3p per mile for battery electric vehicles and 1.5p per mile for plug-in hybrid cars (according to Para 3.6 of the Office for Budget Responsibility - Economic and fiscal outlook, November 2025): “The average driver of a battery electric car in 2028-29 driving 8,500 miles is therefore expected to be charged £255 in this year. This is roughly equivalent to half the rate of fuel duty tax paid per mile by drivers of petrol and diesel vehicles”.
The UK Government has also announced a set of measures designed to increase the incentive to purchase electric vehicles, including an increase to the ‘expensive car supplement’ (ECS) threshold for battery electric cars, from £40,000 to £50,000 in April 2026, costing £0.5 billion in 2030-31. The ECS is an additional VED charge which is spread over five years, commencing a year after the vehicle is first registered, totalling £2,370 for a car purchased in 2025-26. The Government has also expanded the electric car grant between 2025-26 and 2029-30 at an average cost of £0.3 billion in these years.
Other measures reportedly include an increase in the electric car grant launched in July 2025, and a 10-year 100 percent business-rates relief for eligible EV charge points.
Find more analysis, interpretation and informed, reliable commentary on the 2025 UK Autumn Budget from the Chartered Accountants Ireland tax team.
EUROPE
MEPs adopt 2026 EU budget
MEPs have adopted the 2026 EU budget, signing into law more than €372.7 million for key priorities such as energy and transport infrastructure, humanitarian aid, and civil protection. The focus of the budget is reportedly on competitiveness, research and security, and support for cross-border infrastructure, border management, climate action and foreign policy. Among other measures, MEPs increased funding for Horizon Europe by €20 million and for transport and energy networks by €23.5 million.
EU deforestation law delayed
MEPs have voted to simplify the EU’s deforestation law, which was adopted in 2023 to ensure products sold in the EU are not sourced from deforested land. Large operators and traders will now have until 30 December 2026, and micro- and small enterprises from 30 June 2027, to comply with the new rules. Although the additional time is reportedly intended to “guarantee a smooth transition and to allow the implementation of measures to strengthen the IT system that operators, traders and their representatives use to make electronic due diligence statements”, businesses like Nestle, Ferraro and Tony’s Chocolonely have criticised the delay, citing, among other things the acceleration of climate change impacts and the undermining of trust in Europe’s regulatory commitments. Parliament will now start negotiations with Member States on the final shape of the law, which has to be endorsed by both Parliament and the Council and published in the EU Official Journal before the end of 2025, for the one-year delay to enter into force.
WORLD
COP30 – “a deal to protect the process”
COP is over for another year, notably without agreement on a unified roadmap to phase down fossil fuel use. While reaction has been mixed to the outcomes of the global climate summit held in Belém, Brazil, there have been positive responses to several measures agreed during the two-week event, notably the announcement of ‘informal roadmaps’ and maintained momentum. Commenting, former President Mary Robinson described it as “a deal to protect the process [of the COPs]”, and paid particular tribute to the growth of investment in clean energy, the launch of a Global Implementation Accelerator, the Gender Action Plan, and an improved just transition mechanism. COP31 will take place next year in Turkey.
Business & Biodiversity Benchmark
The Dutch Association of Investors for Sustainable Development (VBDO) and PwC Netherlands have reportedly published a Business & Biodiversity Benchmark examining 30 European companies across the food and beverage, extractives and pharmaceuticals sectors. The report found that “while awareness of biodiversity has grown substantially among European companies, integrating it into business strategy and measurable targets remains limited”, despite the materiality of biodiversity to companies in sectors.
ARTICLES
JOBS
Financial Services - Climate Change and Sustainability Services - Senior Consultant (EY)
Sustainability Associate Director (GT)
Sustainability Manager (GT)
RESOURCES
CA ANZ launches Sustainability Playbook
Chartered Accountants Australia and New Zealand (CA ANZ) have released its Sustainability Playbook, a practical guide designed to help accounting and finance professionals build the skills and confidence needed to navigate one of the most significant transformations in corporate reporting in decades. In addition to actionable strategies to build capability, structure finance teams, and prepare for sustainable accounting and audit practices, the playbook also spotlights real-world examples of sustainability in action, showing how accountants are helping organisations manage climate risk, unlock strategic opportunities and create long-term value.
EVENT
EY, Four Futures: Exploring Climate Scenarios
This immersive workshop invites people to step into the year 2055 and explore four distinct climate scenarios—Business As Usual, Transform, Constrain, and Collapse. Enhanced by the CCaSS team, this updated iteration incorporates the latest insights on climate impacts in Ireland. Participants will dive deeper into key drivers of climate change and examine how Business As Usual and Transform scenarios affect society, business, and the economy.
EY Offices, Harcourt Street, Dublin, D02 YA40, Friday 28 November – Friday 5 December 2025
Accounting for Sustainability (A4S), Online Summit
This year’s Summit will equip participants with ways to advance net zero, nature positive and just transition strategies in the face of a shifting global landscape. Sessions will explore the latest developments in sustainability accounting, reporting and transition planning, AI and advanced analytics and integrating nature into finance, offering practical tools and examples to embed sustainability into financial decision-making processes
Virtual, 1-4 December.
Dublin Chamber, The Sustainability Academy: Making It Work Inside Your Organisation
This half-day workshop is designed for people working behind the scenes — in finance, operations, HR and other internal roles, those who play a key part in shaping how their organisation runs day to day. It focuses on how sustainability can be built into internal systems and processes in a way that supports both people and performance.
In person, 4 Dec 9am - 1pm, Dublin Chamber, 7 Clare Street, Dublin 2 D02 F9O2
Equality Commission for Northern Ireland, Event to Help Employers Apply Reasonable Adjustments
This in-person event will help employers create inclusive workplaces for people with disabilities by demonstrating how reasonable adjustments can and should be applied. Hear from employers A&O Shearman and Belfast City Council on effective approaches, and learn about support services and programmes from disability sector representatives and government departments.
Girdwood Community Hub, Belfast, Thursday 11 December 2025, 9:30am – 1:00pm | Cost: Free
Pentland Centre for Sustainability in Business - Lancaster University, SMEs - Learning about Nature and Biodiversity
This is the first in a series of three free webinars from the Pentland Centre for Sustainability in Business aimed at SMEs curious about nature and biodiversity links to business activity. This session provides a natural science introduction to ecosystems and explains how these aspects impact business operations, with examples from different sectors.
Virtual, Thursday 15 January 2026, 8:00am – 9:00am | 4.00pm – 5.00pm
Dublin Chamber, The Sustainability Academy: Green Public Procurement Training
Join us on Wednesday the 4th of February for Half-day virtual workshop on Green Public Procurement as part of Sustainable Academy, sponsored by AIB. All companies now need to learn the green public procurement rules to bid and win new contracts with the public sector.
Virtual, Wed 4th Feb 2026 | 9am - 12.30pm.
Pentland Centre for Sustainability in Business - Lancaster University, Starting Your Journey with Tools and Frameworks
Second in the series, this webinar explores tools and frameworks that support decision-making for nature and biodiversity, including the Natural Capital Protocol and TNFD. Learn how these approaches help businesses identify relevant priorities and communicate outcomes effectively.
Virtual, Thursday 12 February 2026, 8:00am – 9: 00am | 4.00pm – 5.00pm
Pentland Centre for Sustainability in Business - Lancaster University, What Does ‘Good’ Look Like in Corporate Reporting?
The final session in the Pentland Centre’s free webinar series for SMEs explores what effective reporting on nature and biodiversity looks like. Drawing on global examples, this webinar highlights best practices and practical approaches for integrating nature and biodiversity into corporate reporting.
Virtual, Thursday 12 March 2026, 8:00am – 9:00am | 4.00pm – 5.00pm
Sustainability Centre
You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre.
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