The latest UK tax tidbits feature updated guidance in a wide range of areas. Check the recognised overseas pension schemes notification list, List of Individual Savings Account (ISA) managers approved by HMRC, Extra Support Team, Personal Allowances: adjusted net income, UK-US Automatic Exchange of Information Agreement (FATCA), Tell HMRC about the end of a qualifying interest in possession (IHT100b), Tell HMRC about a gift or other transfers of value in a trust (IHT100a), Check if you need to pay tax when you sell cryptoassets, Apply for a refund of Class 3 National Insurance contributions, Apply for a refund of Class 2 National Insurance contributions, Named tax avoidance schemes, promoters, enablers and suppliers, Pensions schemes newsletter 170 — May 2025, Help with self-employment on your Self Assessment tax return, HMRC email updates, videos and webinars for employing people, HMRC email updates, videos and webinars for landlords, Insolvency practitioner bulletin 6 (2025): repayment and refund satisfaction survey, Appeal an employment intermediary penalty, Economic Crime Supervision Handbook, HMRC tools and calculators, HMRC email updates, videos and webinars for the Construction Industry Scheme, Inheritance Tax: long-term United Kingdom (UK) residence (IHT401a), How different employment types affect Statutory Neonatal Care Pay, Check genuine HMRC contact that uses more than one communication method, Transfer of residence to the UK, Tell HMRC about a student or postgraduate loan in your tax return, and Compliance checks: customs and international trade — CC/FS1g.

Revenue has published two new manuals providing guidance on the tax treatment of income arising from social media and certain promotional activities. The guidance on taxation of income from social media and promotional activities outlines the relevant income tax and corporation tax treatment and the new tax and duty manual on the VAT treatment of social media influencers outlines the application of the various VAT rules to influencers and the related VAT compliance obligations. The manual on the taxation of income from social media and promotional activities sets out the tax compliance obligations of persons engaged in such activities and confirms that this income is subject to tax, even when activity is carried out occasionally and is not the individual's or company's primary business or main source of income. Practical examples and details of tax registration are included in the manual. In the VAT guidance, Revenue confirms that there are no special VAT rules for influencers, and the activity is subject to the ordinary VAT rules. The manual includes practical examples, details on registration obligations and guidance on VAT deductibility.

The European Commission has launched a 12-week public consultation  as part of its aims to modernise VAT rules for the travel and tourism sectors.  Stakeholders, including businesses, Member State authorities, and citizens, are invited to share their views on proposed reforms to the special VAT scheme for travel agents and the taxation of passenger transport services.

The OECD has published a second batch of updated transfer pricing country profiles for Austria, Belgium, Canada, Ireland, Latvia, Lithuania, Mexico, the Netherlands, New Zealand, Singapore, South Africa, and Spain. These profiles include new sections regarding hard-to-value intangibles and the simplified and streamlined approach for baseline marketing and distribution activities.

Last week, the Government published its Summer Economic Statement 2025. The document sets out the Government’s medium-term budgetary strategy and outlines the fiscal parameters within which discussions will take place ahead of Budget 2026. The Government also published the revised National Development Plan where they set out the strategy to address the current infrastructure deficit. The Institute’s Director of Members and Advocacy, Cróna Clohisey issued a press release last week following publication of the revised plan. The overall package of tax reductions and public spending increases for Budget 2026 will amount to €9.4 billion, an increase of 7.3 percent on the revised 2025 General Expenditure Ceiling, with the total tax package amounting to €1.5 billion. You can read our key takeaways from the release of the Summer Economic Statement and revised National Development Plan here. Following publication of the Summer Economic Statement, the Minister for Finance, Paschal Donohoe TD, noted the following: “The changing tariff landscape and increased protectionism is a key challenge for Ireland’s economic model. While the economy has remained resilient, the government will be proactive in our response. While continuing to advocate for multilateral cooperation, the SES provides resources to enhance our economic competitiveness by making large-scale investments in our public infrastructure and continuing to improve public services. In responding to emerging economic threats the government is also conscious of the delicate position of the public finances. At a headline level our public finances are in a strong position, with budgetary surpluses expected this year and next. However, our fiscal strength is underpinned in a large part by volatile corporation tax receipts, which represents a significant vulnerability. We are committing to a multi-dimensional but focussed approach in response to this challenge; boosting our public infrastructure stock, improving our competitiveness and safeguarding the public finances are the three key pillars of our approach. Through the publication of a revised NDP we are making available a record level of funding for public investment, with a particular focus on investment in the key strategic areas of water, energy, transport and housing. This will improve our public services, increase domestic and foreign investment and boost our competitiveness. We will also continue to invest in the Future Ireland and the Infrastructure, Climate and Nature Funds. These investments will strengthen our public finances in the medium to long term and help to address the costs associated with structural challenges, such as aging and decarbonisation. The emerging challenges that we face requires a budgetary strategy that is flexible, responsive and consistent with increasing Ireland’s competitiveness. In practice, this means using public resources to invest in productivity enhancing initiatives, while guarding against overly procyclical spending and building-up fiscal buffers. The budget package of €9.4 billion announced today strikes an appropriate balance between these considerations. It represents the critical first step in implementing Programme for Government commitments across the economy and is consistent with our response to the challenges being faced.”

Last week, the FISC Subcommittee delegation met in Dublin with members of the Oireachtas, representatives from businesses and other stakeholders, including the Institute’s Director of Members and Advocacy, Cróna Clohisey. The areas of discussion included tax policies, the fight against tax avoidance, and tax simplification.

The OECD Council has decided to renew the mandate of OECD Secretary-General Mathias Cormann for a second and final 5-year term from 1 June 2026. 

The Tax Strategy Group (TSG) has published its annual papers in advance of Budget 2026. The TSG is chaired by the Department of Finance and comprises senior officials and advisers from several governmental departments and offices. The TSG is not a decision-making body, rather its purpose is to outline the tax policy considerations for the Government and the options available to it in forming this year’s Budget. The allocation for taxation measures in this year’s Budget is €1.5 billion (out of a total package of €9.4 billion). This is the starting point for making informed predictions of what we could see announced later this year. For example, increasing the standard rate band from €44,000 to €46,000 would cost the Exchequer €505 million (full year cost), with an increase in the primary tax credits (e.g. personal and employee tax credits) of €100 costing the Exchequer €570 million (full year cost). Assuming we will see some increase in the standard rate band and tax credits (as in recent years), it suggests that a substantial portion of the tax budget will need to be deployed toward income tax. This is not informed by anything other than a high-level review of the TSG papers themselves. On the corporation tax side, there is helpful commentary on the position of the OECD Two-Pillar Agreement. Regarding Pillar One, agreement has yet to be found and the path forward remains challenging. In relation to Pillar Two, the coexistence of the Pillar Two rules and US tax system is currently being worked through as the US view their domestic measures as equivalent to the Pillar Two rules. However, there are important distinctions between the two systems with potential for a lower effective rate for US headquartered multinational enterprises. In this year’s papers, the TSG notes that the near-term outlook is clouded in uncertainty due to tariffs and geopolitical shifts. The full list of papers released by the TSG are as follows: Income Tax (TSG 25/01) includes a summary of tax yields, information on the distribution and burden of income tax and USC and vulnerabilities within the personal income tax system. Other items discussed include the rent tax credit, SARP, tax relief for micro-generation of electricity and accelerated allowances for slurry storage. Tax relief for gym membership and a measure regarding farm income volatility were also examined. Social Protection (TSG 25/02) discusses government priorities and costing options for Budget 2026. Corporation Tax (TSG 25/03) provides an overview of corporation tax trends, current status of the OECD BEPS Project (including Pillar One and Pillar Two), EU tax developments, an update the Funds Sector Review 2030 and business support measures. Enterprise Tax Supports (TSG 25/04) examines tax-based enterprise support schemes to benefit the SME sector. Capital Taxes (25/05) contains a review of Capital Acquisitions Tax, OECD recommendations and international comparisons and models costings for possible changes. A Capital Gains Tax review is outlined along with the cost of changes to the headline rate. Stamp Duty Pensions and Property Taxes (TSG 25/06) outlines the current position, latest statistics and developments in Stamp Duty, the pensions landscape, the Residential Zoned Land Tax, the Vacant Homes Tax and Local Property Tax. It also sets out a proposed change to the reporting requirements for Approved Retirement Funds. Value Added Tax (TSG 25/08)  outlines the rates and structures of VAT and recent VAT changes and provides international comparisons with the EU and UK. In addition, it looks at policy changes in VAT and future VAT developments.

The OECD has published a report which provides a comprehensive assessment of Thailand’s social protection system. Social protection financing needs are expected to rise significantly in Thailand due to its rapidly ageing population, and the impacts of climate change, and the report explores potential reforms in areas including VAT, corporate and personal income taxes, with a view to generating additional tax revenue.

On the 17 July 2025 the 2025 National Risk Assessment was published.  It is the fourth comprehensive assessment of money laundering and terrorist financing risk in the UK. It is the UK's stock-take of the collective knowledge of money laundering and terrorist financing risks and builds on the understanding of the risks identified in the 2015, 2017 and 2020 NRAs. Member firms are advised to review the assessment carefully and to update their AML risk assessments and policies and procedures accordingly.

It was a busy week in Government Buildings with the publication of both the Summer Economic Statement and the revised National Development Plan.  5 key takeaways from our team The overall package of tax reductions and public spending increases for Budget 2026 will amount to €9.4 billion, an increase of 7.3 percent on the revised 2025 General Expenditure Ceiling, with the total tax package amounting to €1.5 billion. At a time of great uncertainty at a global level with the prospect of increased US tariffs looming over the Irish economy, and the deterioration of the short-term outlook in Ireland, careful planning will be crucial to ensure any corresponding economic slowdown is managed.   Infrastructure was the only show in town this week. Data from the Irish Fiscal Advisory Council has identified a 25 percent infrastructural gap between Ireland and its peer countries. This week’s commitment to an additional €34 billion in additional capital spending for the remainder of the decade is critical if Ireland is to narrow this substantial gap.     The infrastructure challenge is a cross-government one, so the solutions must be too. The National Development Plan outlines the importance of proper governance and appraisal of capital expenditure in ensuring public funds are deployed efficiently and impactfully. The establishment of the Accelerating Infrastructure Taskforce should streamline the various government agencies responsible for implementing the Government’s ambitions. This is the critical success factor for Ireland – delivery of an infrastructure fit for an advanced economy with global ambitions. Key to this will be delivery of an appropriate return on investment for the government’s key stakeholder – its taxpayers.   Housing is only one part of the puzzle.1 in 4 SMEs surveyed by Chartered Accountants Ireland in April reported that their business has lost employees or seen prospective employees unable to take a role due to the unavailability of affordable housing. So, it is encouraging to see such significant emphasis on addressing this persistent challenge over the next five years. That said, the critical levers to ensuring Ireland’s competitiveness also include energy and water, so these significant deficits in the State’s infrastructure need to be addressed holistically if Ireland is to fully realise its ambition of becoming a place where businesses can thrive.   Among the most frequent barriers encountered by Chartered Accountants Ireland’s 40,000 members is access to childcare, and we have lobbied extensively on this issue. Despite being featured as a key commitment in the Programme for Government, the revised National Development Plan lacks detail on how more childcare places will be created for working parents. Greater priority must be given to an issue that so fundamentally affects the labour market.  The Government this week also released the Tax Strategy Group papers, and we will have full coverage of these documents in Tax News this coming Monday.

  In this week’s Sustainability/ESG Bulletin read about how green teams can boost business, updates on Ireland’s policies for energy, sustainability reporting, and green public procurement, Ireland’s reaffirmed commitment to the UN SDGs, progress on Climate Action Plans and a consultation on a sectoral adaptation plan for flood risk. Also covered is the UK’s decision against a Green Taxonomy and a report into its climate and biodiversity solutions, the European Commission’s consultation on how to simplify environmental legislation by cutting red tape, and the usual podcasts, articles, resources and upcoming events. Chartered Accountants Ireland Sustainability from within: how green teams can boost business Green teams are gaining traction in organisations as a practical way to drive sustainability from within. In this article in Accountancy Ireland Briefly Susan Rossney Sustainability Advocacy Manager at Chartered Accountants Ireland describes how by fostering green teams, businesses can not only build internal sustainability capacity but also future-proof their organisations, creating value for employees, customers and the planet alike. Ireland ‘Stopping the clock’ on sustainability reporting regulation The Minister for Enterprise, Tourism and Employment, Peter Burke, has signed a Statutory Instrument to give legal effect in Ireland to the EU’s “Stop the Clock” Directive on Corporate Sustainability Reporting. These regulations ensure that the original Corporate Sustainability Reporting Directive (CSRD) will not apply to so-called Wave 2 and Wave 3 companies for a further two years respectively, while the European Commission’s Omnibus proposal is being negotiated and agreed. Chartered Accountants Ireland’s coverage of the announcement can be found here. Government sets out commitment to sustainable development Minister for Climate, Energy and the Environment Darragh O'Brien has set out Ireland’s commitment to sustainable development at the United Nations 'High-Level Political Forum on Sustainable Development' (HLPF) in New York this week. As Ireland marks the 70th anniversary of its membership of the UN this year, Minister O’Brien reiterated Ireland's commitment to multilateralism and called for a coordinated approach at national and international levels to address the complex and crosscutting nature of today’s global challenges. Separately, it was announced that Ireland’s fourth Sustainable Development Goals (SDG) Week, hosted by the Department of Climate, Energy and the Environment, will take place from 19–28 September 2025, alongside European SDG Week. This week aims to raise awareness and celebrate progress on the SDGs and invites interested parties to register their events at www.esdn.eu/esdw. Green Public Procurement Circular publishes The Government has approved a new Circular to boost Green Public Procurement (GPP) across the public sector. The approval follows public consultation undertaken by the Office of Government Procurement (OGP) to inform the development of Ireland’s first National Public Procurement Strategy, the core themes of which will be green, social, and innovative procurement, scheduled for recommendation to Government later this year, and. The (OGP) has been tasked with playing a leadership role in embedding green public procurement across the public sector and ensuring compulsory reporting on GPP, so that progress in this area can be monitored. The Circular, which was introduced to ensure delivery on commitments in the Programme for Government; Securing Ireland’s Future includes a measure encouraging public sector bodies to pay particular consideration to any potential impact on SMEs when applying GPP practice. It also encourages public sector bodies to consider the ‘total price of a product’, including purchase price, operating costs and end-of-life costs. Draft Climate Change Sectoral Adaptation Plan for Flood Risk Management publishes The Office of Public Works (OPW) has published a draft Climate Change Sectoral Adaptation Plan for Flood Risk Management for public consultation. The Plan considers the impacts of climate change on flooding and flood risk, reflecting the increasing effects of climate change on weather patterns, and the risk of flooding in Ireland becoming a critical concern in relation to impacts on communities, infrastructure, the economy, and ecosystems. The Plan sets out adaptation actions needed to ensure effective and sustainable management of flood risk into the future. Submissions, observations, and comments on the draft Plan are invited before 15 August 2025. Climate Action Plan progress report publishes Four of the six new actions of the 2025 Climate Action Plan (CAP25) that were due to be completed during Quarter 1 of 2025 were delivered on time, according to the recently published Quarter 1 Progress Report.  The report focuses on the six sectors with the highest greenhouse gas emissions, as well as on cross-cutting actions. It also provides updates on sectoral Key Performance Indicators, emissions trends and high impact case studies. Government announces number of energy updates The Government has announced a number of updates to energy including in the areas of electricity generation and grid infrastructure, funding for district heating and greater cooperation on energy transition. As part of the National Development Plan the Government has approved a €3.5 billion investment in Ireland's electricity grid infrastructure (2026-2030), the largest single investment in the country’s electricity network in its history. This investment aims to strengthen Ireland’s energy security, support economic growth and accelerate our transition to renewable energy. The enhanced grid will be crucial to deliver on key Programme for Government commitments, including achieving 80 percent renewable electricity by 2030. Separately, Minister for Climate, Energy and the Environment Darragh O'Brien has approved the allocation of €5 million to support pre-construction development costs for efficient district heating projects in Ireland, and for the introduction of the Renewable Heat Obligation Scheme (RHO), which aims to help to reduce Ireland’s reliance on imported fossil fuels and to strengthen our energy security. Government approval has also been granted for a new policy on 'Private Wires', a reform of the rules on electricity infrastructure. This is intended to unlock private sector investment in electricity infrastructure (particularly renewable generation and storage), facilitate the provision of low-cost charging solution for Electric Vehicles, and expand opportunities for self-supply of electricity. The Minister also signed an extension to the 2023 energy Memorandum of Understanding (MoU) with UK Climate Minister Kerry McCarthy for increased cooperation between both countries in the energy transition. Increase in female representation in finance leadership Female representation in senior roles in Ireland’s financial services has significantly increased over the past three years, according to the latest report by the Women in Finance Charter. This industry-led and Government-supported initiative is aimed at increasing participation of women at all levels of business in financial services in Ireland. It now includes 100 firms – including Chartered Accountants Ireland – employing over 72,000 people. Key findings show board-level female representation rose from 30.3 percent to 43.4 percent, senior management from 36.2 percent to 43.4 percent, and female CEOs from 19.4 percent to 22.6 percent, reflecting steady progress since 2022. AIB launches Business Sustainability Loan AIB has launched a new low-cost green and transition loan to help businesses transition to a low carbon economy. The Business Sustainability Loan aims to support all businesses, including farmers, clubs, trusts and charities seeking to green their operation. Complementing AIB’s Steps to Sustainability Programme which supports businesses to plan for a greener future, the loan is available at a variable interest rate of 4.95 percent for amounts between €2,000 to a maximum of €100,000, for each eligible loan purpose and is repayable between one and seven years. It supports businesses investing in green and transition measures including renewable energy systems, forestry, green buildings (commercial and residential), zero emission vehicles, circular economy and waste management. All of these changes can help reduce costs for businesses. Applications can be made in branch, via advisors or on the phone, with quick decisioning and e-signing. Northern Ireland/UK Discount of up to £3,750 on electric cars The UK government has announced a £650 million Electric Car Grant (ECG), offering discounts of up to £3,750 per car for new electric vehicles priced at or under £37,000. The initiative aims to support the transition from petrol and diesel cars, aligning with the goal to phase out their sales by 2030. Starting from 16 July, manufacturers can apply for their zero-emission cars to be included in the scheme, with funding available until the 2028-2029 financial year. This grant is expected to save drivers up to £1,500 annually in fuel and running costs compared to petrol cars. The scheme is part of a broader £4.5 billion investment to promote EV adoption, including £63 million for home charging infrastructure and transitioning NHS fleets to electric. The initiative is part of the government’s Plan for Change, aiming to support economic growth and make EV ownership more accessible. UK government decides against Green Taxonomy The UK government has announced that it will not introduce a Green Taxonomy as a means of guiding companies and investors on what is a green investment, reportedly citing mixed feedback from investment groups and concerns about policy clarity. Instead, the government announced its intention to focus on other policies, including those pertaining to sustainability reporting. This decision is part of the Financial Services growth plan announced on 15 July. The government aims to establish the UK as a global hub for green finance, while other jurisdictions continue developing their own taxonomies. Report into UK government’s climate and biodiversity solutions The UK government has published a report presenting examples of how it is implementing solutions to meet its global commitments on climate change and biodiversity loss across England, and describing the potential avenues it is exploring to further enhance its approach. The report, Unlocking benefits for people, nature and climate: Actions to jointly address climate change and biodiversity loss in England, focuses on priority sectors, including climate and nature integration, delivery of clean energy, supporting a rural economy, restoring our seas,  and mobilising green finance. The report describes the UK as “a leader in natural capital accounting”, which is a means of valuing nature in terms of its ability to deliver essential services, such as carbon sequestration, flood protection, and urban cooling.  In the Foreword, report authors Minister Mary Creagh and Minister Kerry McCarthy MP state that “By maximising co-benefits we will strengthen our resilience, including our long-term fiscal sustainability, reducing the systemic risks associated with climate change and nature loss”. Europe European Commission opens call for evidence on how to simplify environmental legislation The European Commission has opened a call for evidence on how to simplify environmental legislation by cutting red tape while upholding and better achieving the EU’s environmental objectives of this legislation. The call serves to identify EU environmental policies that could be simplified for businesses without affecting the EU’s environmental objectives or the protection of human health, such as those policies concerning the circular economy, industrial emissions and waste management. The initiative is aligned with key EU initiatives, such as the Competitiveness Compass, and with the Commission’s work programme for 2025, which set the target of cutting administrative burden by at least 25 percent for all companies and at least 35 percent for small and medium-sized enterprises (SMEs). The Compass also calls for accelerated permitting for sectors in transition to a clean and digital economy.  These actions tie in with the announcements made in the 2025 Single Market Strategy, in particular regarding EPR. All stakeholders are encouraged to respond using the Have Your Say portal. The feedback period for the Call for Evidence is open until the 10 September 2025. Joint statement calls on EU to preserve EU sustainable finance framework Accountancy Europe has endorsed a joint statement calling on EU policymakers to preserve the core of the EU sustainable finance framework. The statement stresses the importance of maintaining strong sustainability rules – on reporting, transition plans, climate targets, and due diligence – as part of the EU’s economic and sustainability ambitions. It also encourages policymakers to safeguard the key elements of the CSRD, ESRS and CSDDD in light of the Omnibus I simplification initiative, key elements it states are essential to directing investment towards the green transition and strengthening the EU’s capital markets. The statement also asserts that while regulatory simplification is possible, is should not be at the expense of the substance or benefits of sustainability rules. Signatories to the statement include leading organisations Eurosif - The European Sustainable Investment Forum; the Institutional Investors Group on Climate Change (IIGCC); Principles for Responsible Investment (PRI); CLG Europe, Global Reporting Initiative (GRI) and E3G. EU Clean Industrial Deal – short-guide Interested in a short guide to the EU’s Clean Industrial Deal? More than a green strategy, the Deal is a blueprint for economic resilience through climate innovation. SustainabilityWorks has a super-short guide here 🌍 💡 WORLD The IFRS Foundation has published ‘near-final examples’ demonstrating how companies can improve the reporting of uncertainties in their financial statements using climate-related examples as practical illustrations. This early publication is intended to support timely and informed application. Podcast Chartered Accountants Worldwide, Episode 3: How to stay resilient, stay balanced — and help save the planet (4 minutes, 21 seconds) The third episode of the Chartered Accountants Worldwide Audio Newsletter explores the vital themes of resilience, work–life balance, and the emerging discipline of carbon accounting. Designed for busy professionals, it delivers practical tools and thought-provoking insights to help chartered accountants thrive in a complex, ever-evolving world. Articles National Development Plan to help Ireland meet climate goals, says Taoiseach (Irish Times) Innovative data centre pilot with leading energy providers combats ‘greenwashing’ (Business Post) Irish firms strengthen DE&I commitments while others retreat, survey finds (Business Post) Catastrophe bond sales hit record as insurers offload climate risks (FT) We need to talk about AI’s staggering ecological impact (Irish Times) An unexpected green roof benefit: purging urban rainfall of practically all microplastics (Anthropocene Magazine) EU to compensate exporting industries for carbon levy (Reuters)  Resources The July Accounting for Sustainability (A4S) newsletter has published with: Guidance for organisation on aligning transition and financial planning The Transition Finance Playbook: A practical guide for financial institutions  to scale up their transition finance activities The Finance for the Future Awards winners A recap of the A4S Summit 2025 An update on the strategic partnership between Social Value International (SVI) and A4S to advance the ‘True & Fair Project’, SVI’s global initiative to ensure that sustainability is not sidelined in financial decision making. A link to the TNFD 2025 Status Report Survey, which will track the global uptake of nature-related assessment and reporting practices and will inform the 2025 Status Report, launching during Climate Week NYC. Sign up to receive the A4S newsletter. Events Business for Biodiversity Ireland,  Webinar: Introducing the Nature-Based Enterprise This webinar on new market opportunities in nature-based solutions will bring together communities of nature-based enterprises, working with and for nature, delivering nature-based solutions helping to address business dependencies and risks from nature loss and climate change.  Whether you are interested in benefiting from nature-based solutions to climate adaptation, developing new products and services, you are a start-up business in this area, or you will have businesses like these in your supply chain, this webinar provides a good understanding of how your business can participate in the nature positive economy and go nature positive!  Virtual (Teams), 20 August, 12-1pm UN Global Compact (Swiss Network) Managing Risks in Supply Chains: When On-Demand Labour Becomes Forced Labour How does your business model and sourcing strategy cause or contribute to social and environmental risks along your value chain; and how exposed are your business activities to risks embedded in your purchased goods and services?  This series of webinars (convened by the UNGC’s Swiss Network) will take you through innovative approaches to conducting risk assessments and gaining actionable insights that can then be addressed through collaborative, data-driven approaches with measurable results. Using a case study approach the Equiception team will share their experiences in multiple economic sectors and regions of the world with a special focus on decent working conditions, forced labour and child labour.  Webinar, 28 August 2025 | 12:30-14:00   Business in the Community, Accredited carbon literacy training This Accredited Carbon Literacy Training session event is hosted by Business in the Community Northern Ireland, and aims to equip participants with the knowledge and skills to understand and act on climate change, helping organizations reduce their carbon footprint. The training is certified and designed to support sustainability leadership across sectors.  In person, Wednesday, 3 September 9:00 - 17:00, Craigavon Civic Centre, 66 Lakeview Rd, Craigavon BT64 1AL,   ICAEW, Sustainability in Practice A morning of expert-led discussion, practical exercises, and peer learning—all focused on helping you build and deliver impactful sustainability services. In person, 3 September, 8.30-12.00, Chartered Accountant Hall, Moorgate Place, London, EC2R6EA   UN Global Compact (Swiss Network) Managing Risks in Supply Chains: Does High Quality Equal Compliance? The case of surgical goods made by children This is the third and last session of our three-part webinar series on 'Managing Risks in Supply Chains: A Series for Data-Driven Action'. This last session focuses on the case of surgical goods made by children. Are high-quality goods more likely to be produced in high-quality facilities? The value chain of surgical instruments proves otherwise. Children can be found grinding "Made in Germany" scalpels in informal sector workshops in Pakistan. Worse, this situation has been repeatedly exposed over three decades. What can companies learn from this case and how can public and private procurement and sourcing professionals avoid similar risks?  Webinar, 18 September 2025 | 12:30-14:00   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, October 2025, Titanic Belfast  Sustainability Centre You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre.