Sustainability Centre

  In this week’s Sustainability/ESG Bulletin, read about green measures in Budget 2026. Also covered is the Institute’s response to the public consultation on the Northern Ireland draft Climate Action Plan 2023–2027, green public procurement in an upcoming Institute conference, new accessibility guidelines for microenterprises, analysis pointing to a lack of credit transition plans, the demise of the Net-Zero Banking Alliance, the acceleration of the global energy transition, as well as the usual articles, resources and upcoming events.   IRELAND Budget 2026 Several measures were included in Budget 2026 to accelerate Ireland’s energy transition and underpin Ireland’s journey to a net-zero future. Read analysis from Chartered Accountants Ireland here. Institute responds to public consultation on the Northern Ireland draft Climate Action Plan 2023–2027 Chartered Accountants Ireland has responded to the Department of Agriculture, Environment and Rural Affairs (DAERA) consultation on the draft Climate Action Plan 2023–2027. In our response, we called for called for targeted supports for SMEs, along with incentives, clear communication and minimum “red tape” to help SMEs fully engage with Northern Ireland’s transition to a net zero economy. Read our response here. Institute conference to address green public procurement Green public procurement will form part of the Institute’s Public Sector Conference again this year. The conference, which will take place on 15 October, features guest speaker, Brian Quirke from the Department of Climate, Communications and the Climate, Energy and the Environment (DCEE). Brian will present on the Green Public Procurement Strategy and Action Plan, including an update on developments since the strategy was launched in 2024. IRELAND Ireland meets its 2025 EV target   The Department of Transport has announced that Ireland has already met its Climate Action Plan target of 195,000 electric vehicles on the road by the end of 2025.  Described as “a key milestone in the nation's transition to cleaner transport” the development highlights the change in recent years as more households, businesses and communities across the country benefit from the lower running costs, quieter streets and reduced emissions which EVs bring. While acknowledging the achievement, the next five years will demand an even greater collective effort as Ireland has committed to ensuring that 30 percent of the national vehicle fleet is electric by 2030. Infrastructure investment key to meeting Ireland’s environmental and climate targets Scaled-up investment in water, energy, transport and waste management infrastructure to address the significant environmental challenges is essential to meet the demands of Ireland’s growing economy and population. This was among the findings of Europe’s environment 2025, an analysis on the current state and outlook for the continent’s environment, climate and sustainability. The country profile for Ireland suggests that while progress has been made in reducing greenhouse gas emissions and strengthening governance, urgent improvements are needed for Ireland to meet 2025 recycling targets. Action is also needed to address nature decline and meet 2030 and 2050 climate targets. The report stresses that climate change and environmental degradation pose a direct threat to Europe’s competitiveness, which depends on natural resources. New accessibility guidelines for microenterprises published by CCPC The Competition and Consumer Protection Commission (CCPC) has published guidelines for microenterprises on the European Accessibility Act (EAA). The Act, which became law in Ireland on 28 June 2025, mandates that digital products and services be accessible to all users, including those with disabilities. The Competition and Consumer Protection Commission (CCPC) is the statutory body responsible for promoting compliance with, and enforcing, competition and consumer protection law in Ireland. Northern Ireland/UK Funding opportunity for women-led businesses to scale and export Invest Northern Ireland has opened applications for their Ambition to Grow | Supporting Women programme. In partnership with Women in Business NI, the programme particularly encourages applications from Northern Ireland’s most innovative and ambitious micro, small, and medium-sized enterprises to compete for up to £30,000 in funding. It aims to help businesses grow by creating jobs, innovating processes, and selling outside Northern Ireland. More details are here. Analysis points to lack of credible plans to align capital with climate goals Analysis published by the TPI Global Climate Transition Centre, part of the Global School of Sustainability at the London School of Economics and Political Science has shown that 98 percent of companies have not disclosed plans to shift capital away from carbon-intensive assets or to align spending with their long-term decarbonisation goals, and that investors need rigorous and independent data on corporate climate action more than ever in the face of significant economic and financial risks from climate change. The State of the Corporate Transition 2025 report– which assessed 2,000 of the world’s highest-emitting public companies on their climate action – described climate change as “the world’s biggest market failure”, but found that strong headwinds are facing the low-carbon transition. The report advises that to mitigate physical climate risk, the financial sector, the ‘real’ economy and governments must take coordinated action to reduce emissions to net zero. EUROPE MEPs call for ambitious EU climate pledge ahead of COP30 The Committee on the Environment, Climate and Food Safety has adopted its policy demands for the UN Climate Change Conference COP30. The resolution states that the EU should remain a leader in international climate negotiations and calls on all countries to contribute their fair share in providing adequate climate finance. MEPs further stressed the need for EU climate policy “to keep a high ambition in line with the agreed targets and to prioritise in its actions cost-effectiveness, the competitiveness of European economy, social inclusion and a high level of environmental protection”, and urged the Council to adopt as soon as possible the EU’s climate pledge for 2035. WORLD Net-Zero Banking Alliance (NZBA) officially disbands The Net-Zero Banking Alliance (NZBA) has officially disbanded following the departure of several key members, although its guidance and supporting documentation will  reportedly “remain publicly available” for individual banks worldwide to use. The Alliance, which was established in April 2021 by 43 global financial institutions under the United Nations Environment Programme Finance Initiative (UNEP FI), aimed to align banks’ lending and investment portfolios with net-zero greenhouse gas emissions by 2050 in line with the Paris Agreement. The decision to disband it was made through a member vote. Global energy transition accelerates Renewable energy—particularly solar and wind—is poised to overtake coal as the leading source of electricity worldwide. The shift is being propelled by a rapid increase in clean energy deployment, spurred by the ongoing energy crisis. According to Renewables 2025, the International Energy Agency’s recently published medium-term forecast, renewable capacity is now projected to grow more quickly than previously anticipated over the next five years,  marking a significant milestone in global decarbonization efforts. However, the report warns that key challenges remain, including maintaining grid reliability and addressing uneven development of renewable infrastructure across regions. Separately, global energy thinktank Ember reported that for the first half of 2025 renewable energy produced more electricity than coal.  Resources Technical Roundup (From our Professional Accounting team) EFRAG has released two complementary reports to support the application of the VSME standard, 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. The International Sustainability Standards Board (ISSB) has published its September 2025 update and podcast. Articles Why offshore wind energy matters for Ireland’s future (IDA Ireland) ESG might be more resilient than critics expect (Financial Times) Consolidating non-financial data: why standards matter (ICAEW) How should workplaces reframe diversity and inclusion practices? (Financial Times - Subscriber) The true cost of motherhood? Start with £65,000 in lost earnings The Times (UK – Subscriber) Climate action could save 725,000 lives a year, research finds (Edie) The UK’s sustainability disclosure reset: what investors really need (Sustainable Views – FT -Subscriber) Why the UK should double down on double materiality (Sustainable Views – FT - Subscriber) China Is Beating the US in the Battle for Energy Export Dominance (Bloomberg) Tragedy of the horizons a decade on: climate change threatens financial stability (Sustainable Views – FT -Subscriber) Events Business in the Community Northern Ireland (BITCNI), Climate Risk Assessment and Business Continuity Planning Workshop This 90-minute interactive online workshop, delivered in partnership with Climate NI, is designed to equip businesses with the tools and strategies needed to identify, assess, and manage climate-related risks. Participants will explore practical approaches to climate risk assessment and business continuity planning through engaging activities and case studies. The session will cover how to identify climate risks, assess their impact, and develop effective risk management strategies to ensure operational resilience during and after climate disruptions. Virtual, 14 October 2025, 11:00–12:30 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. Virtual, 15 October | 9:30am–1:30pm | 4 hours CPD Business in the Community Northern Ireland (BITCNI),  Age-Inclusive Workplaces: Building the Case  This online workshop marks the first in a new series exploring the importance of age inclusion in the workplace. With shifting demographics in Northern Ireland, the session will highlight why age should be a priority on workplace inclusion agendas. Attendees will gain insights into the business case for age diversity and learn how inclusive practices can support employees at all life stages, particularly those aged 50 and over. Virtual, 15 October 2025, 10:00 – 11:30 am Business in the Community Northern Ireland (BITCNI), An Introduction to Biodiversity Workshop This online workshop provides foundational knowledge on biodiversity and its relevance to business, society, and the environment. Designed for professionals across all sectors, the session explores the importance of nature-positive action, threats to biodiversity, and practical steps businesses can take to support conservation. Participants will receive a handout and access to a short assessment, with a certificate awarded upon completion. Virtual, 16 October 2025, 14:00–16:00 BST 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 A4S Insights,  Integrating sustainability into decision making – stories of impact Discover what it takes to drive change in finance at this online event featuring winners of the Finance for the Future Awards. Hear how bold sustainability actions are transforming organisations, and learn from the challenges and successes of real-world changemakers. A panel of judges will share insights into what makes an effective sustainability leader, offering practical lessons in resilience, collaboration, and impact that attendees can apply in their own organisations. Virtual, 29 October 2025, 16:00 GMT Sustainability Europe, Sustainability Europe 2025 This in-person event in London brings together finance professionals and sustainability experts to explore how organisations can navigate regulatory uncertainty, climate risk, and supply chain complexity while driving sustainable growth. A highlight of the programme is the A4S-led panel chaired by Ciara Burke, Director of CFO Programme Europe, which will focus on strengthening collaboration between finance and sustainability teams to improve reporting outcomes. In person, London, UK, 21–22 October 2025, 08:40–17:50;  A4S Session: Detangle the regulation web and master interoperability Date and time: 21 October 2025, 15:15–15:50 BST 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.    

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.