Today is exactly six months to the commencement of MTD for Income Tax for sole traders and landlords with income over £50,000. Last week HMRC published its digitally excluded exemptions guidance for Making Tax Digital (MTD) for Income Tax and information on the exemptions application process. HMRC has also published the second edition of their newsletter ‘Ready, Steady, File!’, which provides the latest news on the MTD for Income Tax testing journey. A range of ready to use assets which agents can utilise when communicating with their clients about Making Tax Digital for Income Tax is also available. The newly published exemptions guidance explains how to consider if a taxpayer could be exempt from MTD for Income Tax because they are digitally excluded, which would mean it is not reasonable for them to use compatible software to keep digital records or send them to HMRC. It also explains how a taxpayer, or an agent, family member, or friend acting on their behalf, can ask HMRC to decide if they are digitally excluded. From last week, HMRC is accepting applications for all taxpayers who would otherwise be legally required to use MTD for Income Tax from April 2026 or later.  There are two processes involved:    The first process applies if the taxpayer is already exempt from MTD for VAT. They must contact HMRC by phone or in writing so that HMRC can confirm if the exemption also applies to MTD for Income Tax. Taxpayers (or their representative) will be asked about their MTD for VAT exemption, and if there has been a change in circumstances since that decision. According to HMRC, this should usually result in a quick decision letter. The second process applies if the taxpayer does not have a MTD for VAT exemption. Again, they must contact HMRC by phone or in writing. HMRC will ask for details to support their case for a digital exclusion. This may require the submission of supporting evidence; if so, HMRC will make clear what is needed and when. The information provided will then be assessed, and a decision letter will subsequently be sent. The published guidance sets out that HMRC is aiming to respond within 28 days of receiving an application. However, HMRC recommends that taxpayers still prepare to use MTD for Income Tax whilst they waiting for HMRC’s decision, in case exemption is not granted.   In each case, if it is accepted that the taxpayer is digitally excluded, they will not need to use MTD for Income Tax and can continue with their current filing method, unless their circumstances change.       

The Commission has positively assessed Ireland's third payment request under the Recovery and Resilience Facility (RRF), noting the introduction of legislation in Ireland aimed at preventing double non-taxation on outbound payments to jurisdictions listed by the EU as non-cooperative jurisdictions, no-tax, and zero-tax jurisdictions. This legislative measure was one of the milestones required for the payment request to be made.

The Director-General for Taxation and Customs Union has appointed the new members of the VAT Expert Group (VEG), which provides the Commission with high-level advice and expertise in the field of VAT. The updated list of members of the VAT Expert Group is available on the VEG page.

Argentina has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention). The BEPS Convention will enter into force on 1 January 2026 for Argentina.

Clare Murphy trained in EY in Waterford and spent some time in the earlier stages of her career in Sydney before moving back to Kilkenny and more recently has been based in Cork. Having progressed in her career over the years, she is excited to continue her career journey back in Sydney where she has two siblings and plans to return this autumn. Clare returns to Australia at a more advanced career level and has already started leveraging the strong network of members there. We caught up with Clare during her preparations. 1. Where did you grow up and where do you live now? I grew up in Wexford before moving to Bunmahon, Co. Waterford midway through my childhood. More recently, I have been living and working in Cork, though I will be returning to Sydney at the end of October. I studied Commerce International with German at University College Cork, which included an Erasmus year in Konstanz, Germany. After graduating, I began my training with Chartered Accountants Ireland, working with EY Waterford for three and a half years. Following that, I moved to Sydney where I gained nine months of international experience before returning home to live and work in Kilkenny for 18 months. This past year I’ve been based in Cork, continuing to develop both professionally and personally, while preparing for the next stage of my career back in Australia. 2. What made you choose to become a Chartered Accountant? And if you weren't a Chartered Accountant, what do you think you would like to have been? I always loved working with numbers and enjoyed maths and accountancy in school, so that was telling enough. I was also interested in engineering, architecture or lecturing (I love the academic world). Or perhaps I would have thrown my hat at anything sports-related! 3. Can you tell us a little about how you got to where you are today – both the geographical relocations and career path. I’ve always been quite active — growing up I played camogie competitively in and for Waterford, and more recently I’ve turned to running, which has fitted in well with living all over Ireland and in Sydney, a city that thrives on an active lifestyle. My professional journey started in financial audit with EY Waterford, before moving into financial consulting with EY Dublin. That mix of audit and commercial exposure gave me a really solid grounding in accountancy, and it was the perfect base for moving into more analytical and commercially focused roles. From there, I took on an FP&A role in Sydney, which sparked a career path I’ve loved. Since then, I’ve worked across FP&A, finance business partnering and finance manager roles. These roles have combined not only analysis, forecasting and commercial awareness, but also leadership, project delivery, and working with a wide range of stakeholders to influence decisions and drive improvements. It’s been a varied path, but the common thread has always been using financial insight to add value to the business. 4. What do you value most about your membership of the profession and how do you think those benefits can be used to support the economy and society?  For me, the real value of the profession is the credibility and global recognition it brings. The CA qualification has enabled me to build a career that has taken me around Ireland and across the world — with Australia being a choice I was able to make because of the strength of the designation. It has given me the confidence to work across industries and countries while staying connected to a strong professional community. Beyond individual careers, the profession supports the economy by driving better business decisions, stronger governance, and growth. And on a societal level, it creates a community of people all over the world who share the same standards, values, and commitment to transparency. That sense of trust and connection is more important now than ever in supporting both businesses and society as a whole. 5. As a member that has lived away from Ireland, returned and is on the move again, can you talk to us about how your membership has been of value to you here and living overseas?  As I mentioned, I have a network and community I can link in with again. In addition, the Institute teams are always open to connecting members and assisting members across a variety of career paths. 6. What were the most significant/noticeable differences you encountered doing business and networking away from home and back in Ireland?  Away from home, I found that having connections was vital — in Sydney, even a small network made a big difference when starting from scratch. Networking there is fast-paced and often happens outside formal settings, so leaning on those relationships was key. Back in Ireland, it feels easier to build connections on your own. The community is smaller and very interconnected, which means relationships grow more naturally and often overlap between personal and professional circles. I’m really looking forward to going back to Sydney and building on my network — there’s a strong connection between Ireland and Australia, and I’ve already reaped the benefits of it, so it will be great to nurture that further.

Welcome to the latest edition of Technical Roundup. In developments since the last edition, the FRC has issued four new audit and financial reporting consultations, IAASA has issued its annual Observations Paper and EFRAG has released two complementary reports to support the application of the VSME standard. Read more on these and other developments that may be of interest to members below. Financial Reporting IAASA has published its annual Observations Paper  which highlights matters that management, audit committees and auditors should consider when preparing, approving and auditing financial statements for 2025 year ends. The Financial Reporting Council (FRC) has published its Annual Review of Corporate Reporting, which looks at that the quality of corporate reporting across FTSE 350 companies during the 2024/25 monitoring cycle. The Financial Reporting Council (FRC) has issued Financial Reporting Exposure Draft (FRED) 88, which proposes no changes to FRS 101 ‘Reduced Disclosure Framework’, as a result of the FRC’s 2025/26 review cycle. FRED 88 is open for comment until 16 January 2026. The IFRS Foundation has published a package of new educational material to support the implementation of the third edition of the IFRS for SMEs Accounting Standard. The International Accounting Standards Board (IASB) has published its IFRIC September 2025 update. This includes details of the decisions reached by the committee in its recent public meetings. EFRAG has issued its draft endorsement advice letter and a separate invitation to comment on the proposed EU adoption of IFRS 19 Subsidiaries without Public Accountability. This remains open for comment until 28th November. The UK Endorsement Board’s (UKEB’s) consultation on its draft endorsement criteria assessment of IFRS 18 remains open for public comment until 7 October. UKEB have also updated their work plan.   Auditing and Assurance IAASA has published its annual Observationspaper highlighting matters that management, Audit Committees and auditors should consider when preparing, approving and auditing financial statements for 2025 year end dates. IAASA has issued an updated version of ISA (Ireland) 600, Audits of Group Financial Statements (Including the Work of Component Auditors). It reflects conforming amendments arising from ISA (Ireland) 505 (Revised March 2024), External Confirmations, which is effective for audits of financial periods beginning on or after 15 December 2024. The Financial Reporting Council (FRC) has launched a consultation on proposed revisions to two key auditing standards, dealing with the auditor’s responsibilities relating to fraud and going concern: ISA (UK) 240 (Revised) The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements ISA (UK) 570 (Revised) Going Concern The FRC is updating these standards to align with recent revisions to equivalent international standards issued by the International Audit and Assurance Standards Board (IAASB). The consultation runs until Friday 16 January 2026. The FRC has launched a consultation on proposed revisions to three auditor reporting standards: ISA (UK) 700 – Forming and opinion and reporting on Financial Statements ISA (UK) 701 – Communicating Key Audit Matters in the Independent Auditor’s report ISA (UK) 720 – The Auditor's Responsibilities Relating to Other Information The FRC is updating these standards to simplify and declutter the auditor’s report, discourage boilerplate disclosures, and encourage the inclusion of more relevant information to support investor decision-making. Alongside these proposals, further amendments are being made to align these standards with recent revisions to equivalent international standards issued by the International Audit and Assurance Standards Board (IAASB). The consultation runs until Friday 16 January.   Sustainability EFRAG has released two complementary reports to support the application of the VSME standard. This includes: A report and infographic which provides practical supports to SMEs who wish to report their greenhouse gas emissions under the VSME. This includes a focus on some of the digital tools used by entities in preparing their sustainability reports. A report and infographic providing an overview of over 200 platforms and initiatives for SMEs. This compares the characteristics of those platforms. Accountancy Europe has published a paper entitled “Sustainability Statements Based on ESRS: Compliance or Fair Presentation”. This paper discusses the challenging issues faced by ESRS preparers regarding whether their Sustainability Report should be prepared on a “compliance” or “fair presentation” framework. The piece discusses some differences between the two frameworks, as well as what both would mean for reporters. The International Sustainability Standards Board (ISSB) has published its September 2025 update and podcast. Anti-money laundering and Fraud The National Crime Agency in the UK has published issue 33 of its SARs in Action magazine. Read more about how informal value transfer systems such as Hawala can be misused to facilitate organised immigration crime The publication notes how settlement across multiple jurisdictions through value or cash outside of the banking systems presents challenges for law enforcement. This, in addition to being cost effective and efficient, makes informal value transfer systems  attractive to criminals. The publication also includes a baseline analysis from UK FIU on organised immigration crime in SARs to review the reporting for elements linked to Organised Immigration Crime (OIC ). The results note a rapid increase in reporting of OIC related SARs. Our colleagues in Professional Standards have this week issued their 3rd Regulatory Bulletin for 2025. It includes valuable updates and insights for practitioners across general practice, audit, sustainability assurance, anti-money laundering and other regulated areas. The Banking & Payments Federation Ireland (BPFI) published survey results via its fraud awareness initiative (FraudSMART) regarding money mule risks. New survey shows almost a third of 18-24-year-olds have been approached, or know someone who has been approached, to use their bank account to transfer money. The Accountancy AML Supervisors’ Group (AASG)  in the UK has recently issued AASG Guidance on Verifying Beneficial Owners .The Guidance outlines the steps that auditors, insolvency practitioners, external accountants and tax advisers should take when verifying beneficial owners to ensure consistency in approach across the entire sector. AASG has also issued its AASG risk outlook: Money laundering, terrorist financing and proliferation financing risk in the accountancy sector. The Outlook was updated to reflect the UK's National Risk Assessment 2025. The Risk Outlook sets out the key AML risks and red-flag indicators relevant to the accountancy sector. The UK's National Risk Assessment was last updated in July 2025. It is recommended that firms consider the two documents and update their internal AML policies and procedures accordingly. Central Bank of Ireland (CBI) The CBI published its quarterly Insurance newsletter outlining supervisory insights, insurance and Central Bank updates. Also, read here CBI Director Seána Cunningham’s recent remarks at European Insurance Forum 2025 on how the CBI’s approach to the regulation and supervision of the insurance sector is evolving. Read here CBI Deputy Governor Colm Kincaid’s remarks “Towards Our Future Financial Wellbeing”. The remarks were made a round table at Financial Services Ireland .He outlined how CBI is improving its approach to protecting consumers and investors through its new integrated supervisory model, and via the revised Consumer Protection Code 2026.He also spoke about the importance of financial wellbeing for individuals, families and businesses, and urged the financial services industry to become more active in the social conversation about how the emerging concept of “financial wellbeing” can shape the future of financial services and Ireland’s economic progress more generally. CBI Governor Gabriel Makhlouf recently spoke at British Irish Chamber of Commerce Annual Conference where he discussed the economic outlook in a period of global change and CBI regulatory approach in the changing environment. Finally ,in CBI news Deputy Governor Mary-Elizabeth McMunn spoke yesterday to  the Compliance Institute Annual Conference. Click to read her remarks on regulation and supervision in an uncertain world. Cybersecurity The UK National Cyber Security Centre (NCSC) issued a statement regarding the cyber incident impacting Collins Aerospace urging all organisations to make use of NCSC's free advice and guidance for SMEs and large organisations.   The National Cyber Security Centre (NCSC) in Ireland issued an alert regarding multiple vulnerabilities in Cisco products. The NCSC strongly recommends installing updates for vulnerable systems with the highest priority, after thorough testing. Affected organisations should review the latest release notes and install the relevant updates from Cisco.   The European Union Agency for Cybersecurity (ENISA) published its latest Threat Landscape report providing an overview of the most prominent cybersecurity threats and trends the EU faces in the current cyber threat ecosystem.   ENISA published an article regarding the risks of phishing as part of the European Cybersecurity Month (ECSM) awareness campaign in October. Phishing is one of the primary methods used for initial intrusion in cyberattacks. Other news Minister of State for Trade Promotion, Artificial Intelligence and Digital Transformation Niamh Smith recently met with the Chair and Members of the Company Law Review Group. She welcomed the publication of the Company Law Review Group Annual Report (May 2025) . The CLRG current two-year work programme 2024-2026 may be of interest to readers. It includes some topical items such as court appointed inspectors by third parties and review of examinership law and law on directors’ duties. The Pensions Authority has published a consultation on investment rules for personal retirement savings accounts (PRSAs). The closing date for submissions to the consultation is 17 November 2025. A consultation paper and submission form are available on the Open consultation papers area of the Pensions Authority website. In other pensions news, the Pensions Authority recently hosted its ‘Supervision of Pensions 2025–2029’ conference. The event focused on key developments in the Irish pensions landscape, including scheme consolidation, the Authority’s continued implementation of forward-looking, risk-based supervision, and the growing impact of EU regulatory obligations. The importance of high-quality data in supporting these supervisory efforts was also a central theme. Presentation slides and related materials are now available on the Events page of the Authority’s website. Accountancy Europe has published its September 2025 Newsletter. The three European Supervisory Authorities (EBA, EIOPA and ESMA - ESAs) advise financial institutions to stay alert to stability risks in uncertain and volatile times. The Report highlights various risks and for financial institutions to manage and monitor such risks including geopolitical, uncertainty regarding global trade policies, and cyber risks.    The European Banking Authority (EBA) published its Work Programme outlining the key priorities and initiatives for 2026. The EBA also published a report on the efficiency of the regulatory and supervisory framework detailing 21 actions to enhance its efficiency in the context of the overall EU effort towards simplification and efficiency. The European Commission Newsletter October 2025 includes details of two major initiatives to advance the savings and investments union and deliver tangible benefits for all citizens across the EU. The initiates relate to financial literacy and Savings and investment accounts. Boosting financial literacy and investment opportunities - Finance The Digital Regulators Group (DRG) launched the 'Short Guide to Digital Regulation', aimed at clarifying common queries in the digital regulation space in Ireland.   For further technical information and updates please visit the Technical Hub on the Institute website.    This information is provided as resources and information only and nothing in the information purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the information. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of the information we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained herein.

The AASG have set out guidance on the steps that auditors, insolvency practitioners, external accountants and tax advisers should take when verifying beneficial owners to ensure consistency in approach across the entire sector.

The AASG Risk Outlook has been updated to reflect the UK's National Risk Assessment 2025. The Risk Outlook sets out the key AML risks and red-flag indicators relevant to the accountancy sector. The UK's National Risk Assessment was last updated in July 2025. It is recommended that firms consider the two documents and update their internal AML policies and procedures accordingly.

Chartered Accountants Ireland has responded to the FRC Future of Audit Supervision discussion paper, published in August 2025.  Chartered Accountants Ireland is broadly in favour of the FRC’s proposed approach, which it understands the FRC intends to apply in conjunction with the Recognised Supervisory Bodies (‘RSBs’), across the UK audit market. The Institute has noted the need for a supervision approach compatible with the requirements of the two jurisdictions in which it has supervisory obligations.  A key element of the Institute’s response is that the proposed supervisory approach must be sufficiently flexible to ensure proportionality and scalability appropriate to the size and complexity of all firms within the supervised population.  

  Just this week, Euronext launched its first integrated marketplace for European exchange -traded funds (ETFs), a development that enhances liquidity and transparency across the continent and has potential benefits for Dublin. At the same time, the current ETF “deemed disposal” Irish tax rules continue to act as a barrier for both investors and fund promoters. With Budget 2026 around the corner, there is an opportunity to consider reforms that would better align Ireland with international peers, broaden retail investor participation, and reinforce Ireland’s position as a leading hub for ETF activity. In our response to the Ireland for Finance 2026–2030 consultation, Chartered Accountants Ireland highlighted the importance of strengthening Euronext Dublin and modernising the tax treatment of exchange-traded funds (ETFs) as part of Ireland’s next financial services strategy. Ireland is already a global leader in ETFs, but further action is needed to ensure long-term competitiveness. Revitalising Euronext Dublin Ireland’s domestic exchange is a vital piece of infrastructure. A deeper, more liquid stock exchange not only helps indigenous firms raise equity but also positions Ireland as more than just a fund servicing centre. Reviving Euronext Dublin is key to building credibility as a hub for capital markets activity. A European Opportunity Euronext has recently launched its first integrated marketplace for European ETFs, designed to boost liquidity, transparency and efficiency across multiple exchanges. With Ireland’s established expertise in ETF servicing and regulation, Dublin is well placed to take advantage of this development and attract new flows of capital. Tackling the Tax Barrier The current “deemed disposal” rule; taxing ETF investors every eight years, even if they do not sell, creates a barrier for both domestic investors and international promoters. Reforming this rule would make Ireland more competitive internationally and encourage wider retail participation in capital markets. Budget 2026 as a Turning Point Budget 2026 provides an opportunity to modernise ETF taxation and align Ireland with peer jurisdictions. Coupled with the momentum from Euronext’s new ETF marketplace, such reform could strengthen Ireland’s position as a leading location for ETF activity and deliver long-term benefits for the wider economy. For more information read our full submission to the Department of Finance on Ireland for Finance 2026–2030  here.

In this week’s Sustainability/ESG Bulletin, read about the increase in environmental tax collected in 2024, SEAI's announcement of new funding opportunities for fleet electrification, and the Department for Transport’s newly released Statement of Strategy 2025-2028. Also featured are calls from the EPA for stronger action to protect clean air in Ireland,  updates on consultations in Northern Ireland, as well as the usual articles, resources and upcoming events.   IRELAND Environment taxes increased by 11 percent in 2024 to €5.5 billion In 2024, €5.5 billion was collected in environment-related taxes in Ireland, making up 4.3 percent of total taxes in 2024.  This is according to figures published by the Central Statistics Office, which noted an increase of 11 percent on 2023 and the highest amount collected between 2015 and 2024. Most environment taxes were taxes on energy products, such as heating and transport fuels. Energy taxes accounted for 63.5 percent of all environment taxes, or €3.5 billion, in 2024. Transport taxes (including motor tax and vehicle registration tax) accounted for 36 percent of all environment-related taxes in 2024. Pollution and resource taxes, such as the plastic bag levy, made up 0.5 percent of environment-related taxes in 2024. Electric vehicles for business The Sustainable Energy Authority of Ireland (SEAI) has announced it is offering up to €8,000 to companies looking to electrify some or all their existing fleet. The assessment includes a review of a business’ current fleet, recommendations on which routes/vehicles to electrify and the charging infrastructure required to support the business’ plan. Capital funding required to deliver Ireland’s offshore renewable energy infrastructure Capital funding and other funding mechanisms are required to deliver offshore renewable wind energy port infrastructure in Ireland. This was among the findings of research conducted by academics based in Dublin City University (DCU) under the Next Generation Energy Systems (NexSys). The paper identified limited port capacity as a key constraint for Ireland’s planned rollout of critical offshore renewable wind energy (ORE) projects. Department of Transport publishes new Statement of Strategy 2025–2028 The Department of Transport has published its new Statement of Strategy for 2025–2028, setting out six high-level goals. This include Connectivity, Effective Policy and Regulation, Sustainability: Economy, Environment and Society, Transport Access, Safety and Security, Organisational Excellence and Innovation. The Department’s Implementation Plan 2025-2028 has also been published, detailing the strategic objectives and actions which will be implemented and how they will be monitored. EPA calls for more to be done to protect clean air in Ireland The Environmental Protection Agency (EPA) has published its report, Air Quality in Ireland 2024, which is based on data from Ireland’s extensive air monitoring network of 115 stations. It reveals that while Ireland currently meets EU air quality standards, we are projected to fall short of the stricter air quality standards set for 2030 under the new Ambient Air Quality Directive. According to a ESRI report in June 27, 2025, the healthcare costs of poor air quality in Ireland, air pollution imposes a significant economic burden, in terms of healthcare costs, lost productivity, impact on agricultural crops and damage to buildings and infrastructure. The ESRI report notes that the Organisation for Economic Co-operation and Development (OECD) estimate that the total welfare losses from ambient air pollution (PM2.5 and ground-level ozone) in the EU-27 in 2017 amounted to €601bn, or approximately 4.9 per cent of gross domestic product (GDP).   Northern Ireland Public consultations launched on non-domestic renewable heat and on low carbon hydrogen The Department for the Economy has launched a public consultation to shape the final arrangements of the closure of the Non-Domestic Renewable Heat Incentive (RHI) scheme. This scheme launched in 2012 to provide financial incentives to businesses and public sector organizations to switch from conventional heating to renewable sources like biomass boilers or heat pumps. Closure arrangements include a payment mechanism based on annual payments, with uplifted tariffs, delivering a solution that is fair to participants and taxpayers alike. This consultation will run until Monday 24, November 2025.  Separately, a public consultation has launched on the policy for low carbon hydrogen,  a key commitment of the 2025 Energy Strategy Action Plan. The consultation seeks views on a sustainable, regional approach for the production, storage, transport, and use of hydrogen in Northern Ireland.     Northern Ireland first Draft Climate Action Plan DAERA Minister Andrew Muir is encouraging people to have their say on Northern Ireland’s first draft Climate Action Plan, before the 16-week public conclusion closes on 8 October. The draft action plan, a legal requirement of the Climate Change Act, that was passed by the NI Assembly in 2022, sets out the path Northern Ireland will take to reduce greenhouse gas emissions to net zero by 2050.   EUROPE A survey by the European Agency for Safety and Health at Work (EU-OSHA) has revealed that one-third of EU workers are exposed to climate change-related risks ─ such as extreme heat, extreme weather events or poor air quality.  The factsheet for Ireland focuses on responses related to the implications of climate change for OSH — including exposure to climate change-related risks at work, associated health impacts and the availability of preventive measures in the workplace.   Resources from Chartered Accountants Ireland Sustainability-focused specialist qualifications Chartered Accountants Ireland has launched its Autumn/Winter professional development programme offering, which includes the Certificate in Sustainability Strategy, Risk and Reporting (Starting 7 October).   Resources Accountancy Europe has published a paper to support the ongoing discussions on both the European Commission Omnibus proposals for the Corporate Sustainability Reporting Directive (CSRD) of 26 February 2025 and EFRAG’s consultation on the draft amended ESRS. The paper, titled Sustainability statements based on ESRS: “compliance” or “fair presentation”? outlines the issues at stake, the differences between the two frameworks, and explores what it means for sustainability reporting and sustainability assurance. Continued strength of sustainability and ESG PwC has published its inaugural Global Sustainability Reporting Survey, revealing that  most companies reporting under the CSRD and ISSB say pressure to provide sustainability data and insights has increased, despite regulator rollback. The survey was based on responses from 496 companies that have reported, or plan to do so in the future, under the CSRD or ISSB frameworks. Approx 40 percent of survey respondents planning to report under the CSRD in the future say they will postpone statutory reporting by two years, in line with the EU’s ‘stop the clock’ directive. An equal number intend to report on the original timeline, even if not legally required to do so, whether under the CSRD or an alternative framework like the ISSB or the Global Reporting Initiative. Stakeholder pressure is given as part of the reason for the resolve to report, along with companies using this information to inform business decisions.  Separately, a recent Morningstar survey of over 500 pension funds, insurers, CIOs, and family offices found that ESG integration into investment decision-making remains robust, with asset owners put climate transition readiness (56%), energy management (48%), and physical climate risks (42%) at the top of their list of most material environmental factors.   Articles Plans for dealing with future extreme weather events not yet finalised (Irish Times – Subscriber) Investors should back renewables amid AI driven energy surge, says Amundi head (Business Post – Subscriber) Areas on Dublin’s northside among most at-risk from ‘extreme coastal events’ – New analysis raises likelihood that thousands of properties will become uninsurable (Irish Times) Five UNGA80 takeaways every business leader needs to know (UN Global Compact) Self-charging: Using solar panels to provide your car’s charge (Irish Times)   Podcast The Guardian -  Today in Focus Here comes the Sun! The Solar Energy Revolution  (29mins)   Events 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 Environmental Strategy Bootcamp – Carbon Footprint & Decarbonisation, Wednesday 8 October, 9am -1pm Strategic Sustainability Leadership, Wednesday 5 November, 9am -1pm Sustainable Business Practices – Strengthening Customer Connections, Wednesday 26 November, Time: 9am -1pm Internal Sustainability Integration – Building a Sustainable Workplace Culture, Thursday 4 December, Time: 9am -1pm EFRAG, The VSME Standard in Action: From the European Commission’s Recommendation to Digital Solutions EFRAG is running a hybrid VSME Outreach Event on 6 October 2025 at which the European Commission will present on its Recommendation, with reactions from policymakers, banks and SMEs. Attendees will discover the EFRAG VSME Ecosystem and digital tools and learn from practical SME experiences and case studies. Virtual and in person, 6 October 2025, 10am-1pm CET IBEC, Preparing for the EU Plastic Pellet Regulation This webinar is essential for all companies using plastic pellets as a raw material. The EU’s new Plastic Pellet Regulation requires businesses to prevent pellet loss into the environment, while also measuring and reporting any losses. Join us to learn what these new rules mean for your company, the steps you need to take to stay compliant, and how to prepare effectively for implementation. Online - 9 October 11:00 - 12:00 French Embassy, DCU Institute for Climate and Society,  The legacy of the Paris Agreement A discussion on the legacy of the Paris Climate Change Agreement, which was signed 10 years ago. Speakers include Benoît Faraco, France's climate ambassador, and Eamon Ryan, former Minister for Environment, Climate and Communications. The event is free and open to the public. Places are limited, so please register. In person, October 8, 16:00-18:00, Europe House, Chatham Street, Dublin 2. Diversity Mark, Diversity Mark Annual Summit 2025 This event will explore how diversity and inclusion can drive sustainable business growth, gathering over 300 business leaders, executives, and inclusion advocates for a full-day programme featuring keynote speakers and breakout sessions. It aims to equip attendees with practical strategies to create more inclusive workplaces and foster meaningful change across sectors. In person, 8 October 2025, Titanic Belfast Accountancy Europe, Is the public sector sustainable? Find out about the latest developments to promote sustainability reporting alongside financial reporting in the public sector, the specific challenges facing the public sector, what can be learnt from experience in the private sector. Virtual, 8 October 2025, 14:30–16:00 CEST Chartered Accountants Ireland, Public Sector Conference  The public sector conference will focus on key issues impacting finance and non-finance professionals working in public service and related organisations. This includes civil and public servants, as well as those working in public bodies and not-for-profit organisations. Wednesday 15 October | 9:30am–1:30pm Online | 4 hours CPD FTI Consulting, Women in Sustainability FTI Consulting is hosting its next women inhttps://www.linkedin.com/search/results/all/?keywords= percent23sustainability&origin=HASH_TAG_FROM_FEED sustainability networking event on 16 October. It's an evening get together for women in the sustainability space to connect and share insights. In person, 16 October, The Shelbourne Hotel An Taisce, Climate Action Week, 13 – 19 October 2025 Climate Action Week is Ireland’s largest pop-up climate festival and has been coordinated by An Taisce since 2017. On behalf of the Department of Climate, Energy and Environment the 9th festival will bring nationwide spaces that champion local planet protectors and welcome solution seekers to events that tackle the climate crisis in exciting and empowering ways. International Society of Sustainability Professionals Webinar: AI in Action: Practical Tools for Corporate Sustainability Impact Artificial Intelligence is rapidly transforming how organizations collect data, measure impact, and drive sustainability performance—but it can be difficult to separate the hype from the real-world applications. In this session, we’ll explore how corporate sustainability professionals can leverage AI to work smarter, not harder. Virtual, Wednesday, October 22, 2025, 11:00 AM - 12:00 PM (EDT) NESC, NESC Energy Conference 2025: Energising the Transition This conference follows the publication of NESC’s reports Ireland’s Future Power System and Economic Resilience, International Trade Dependencies and the Energy Transition, and Connecting People to the Energy Transition, as well as the forthcoming Energy Transition: A Systems Perspective. The in-person event builds on this extensive body of work and incorporates inputs from national and international experts to provide stimulating discussions of how Ireland can make the necessary transition for the good of all people and sectors. In person, Radisson Blu Royal Hotel, Dublin 2, 22 October, 8.30-15.45 Ibec Networks Autumn Seminar Series, Session 4: The culture of sustainability innovation The final webinar in a four-part series Autumn Seminar Series ‘The culture equation’ looks at what supports are available to assist on a journey to becoming a more sustainable business. In the supporting case study from O'Brien's Fine Foods the webinar will discuss what drives a sustainability focused culture in an organisation. Virtual, Thursday 13 November, 11.00-11.50am   Sustainability Centre You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre.  

On 1 October, the Ulster Society hosted an update on FRS 102 with Professor Robert Kirk. This event concentrated largely on the three major changes that have been introduced in the March 2024 major update to FRS 102. This webinar provided a brief insight into the major developments made to the standard. In particular it concentrated on the following topics: 1.    The death of the operating lease for lessees 2.    The introduction of the 5 step model for reporting revenue  3.    The major amendments to the basic principles in Section 2 of the standard 4.    A brief discussion of the other changes being implemented in FRS 102 5.    The likely changes being proposed in FRED 87 on the presentation of the performance statements A recording of this webinar is available to view, for free and on demand, HERE A copy of Professor Kirk's slides are available to view HERE